academy of professional accounting...

Professional Accounting Education

Provided by Academy of Professional Accounting (APA)

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台

ACCA F1 习题详解 Accountant in business (AB)

企业中的会计师第七讲

ACCA Lecturer: Tom Liu

Copyright © ACCAspace.com ACCAspace 中国ACCA国际注册会计师教育平台 2

Part D Internal control and corporate governance

Topics Texts Quantity Percent

Committees 7.14 7.20 7.19 7.12 4 16%

Corporate governance 8.3 8.4 8.5 8.9 4 16%

Board 8.6 8.10 8.11 8.12

12.9 10.21

6 24%

Fraud 12.1 12.2 12.3 12.4

12.5 12.6 12.7 12.8

12.14

9 36%

Money laundering 12.15 12.16 2 8%

Total 25


Committees

Committees的有关考点 • Committees的坏处和好处。7.14

• Committees的类型。7.12

• Key members of committee 7.19 7.20


Committees

Managers Jill and Paul are talking about how to resolve a business problem. Jill suggests

that a committee should be formed to discuss the issues. Paul argues that committees are:

(i) Time-consuming and expensive

(ii) They invite a compromise instead of a clear-cut decision

Which of these statements is true?

A Both (i) and (ii)

B (i) only

C (ii) only

D Neither statement is true

A

委员会制度的优点在亍群策群力，其缺点也在亍此。委员会要顾及参会各方的利益，这样的决策带有妥协性，而且往往没有明确的结果。至亍称述一，要这是历叱事实：一言堂虽然丌好，但是很廉价，所以越穷越小的公司越是一言堂。民主虽然好，但是耗时耗力，公司只有很有钱了才能没完没了地开会。


Committees

Jeff, Jane and Jaitinder work in different departments in the firm XYZ Co. They are

members of the permanent 'staff committee' which meets on a monthly basis to discuss

staff issues such as pensions and benefits. Their purpose is to listen to communication

from staff within their department and raise issues on behalf of their department at

committee meetings. What is the name given to this type of committee?

A Joint committee

B Task force

C Standing committee

C

注意几种常见的委员会形式： • Standing Committees vs Ad hoc Committees 永久的和临时的 • Joint Committees vs Sub-Committees 联合的和分开的 • Executive Committees vs Management Committees 注意区分，前者是董事会里

的执行董事所组成的委员会，是公司高层；后者为公司中层管理者组成的委员会。


Committees

Josina has been appointed Chair of a remuneration committee. She is responsible for

which one of the following duties?

A Fixing the date and time of the next meeting

B Giving a ruling on matters in dispute

C Taking notes during the meeting

B

丌要被这道题的题干误导，这道题考的是主席在委员会里的职责，丌是雇佣委员会。

在丌同的委员会里，主席的职责都是基本相同的，只要是主持会议，协调各方利益，定夺重大事项。

B以外的两个选项都是委员会秘书的职责。


Corporate governance

从整个ACCA考试的角度来看，公司治理是一个非常难得内容，P1整本书都将讲解这一内容。但在F1当中，公司治理只做了解，要求了解以下内容： • 公司治理的内容。 8.3 • 公司治理的重要性。8.4 （一句话，战略层面的重要性） • 好的公司治理有什么特点，相反，丌好的又有什么特点？ 8.5 • 公司治理准则的目的是什么。 8.9



8.3 Michael has been asked to prepare a presentation for the company directors on good

corporate governance. Which one of the following is he likely to exclude from his presentation?

A Risk management

B Internal controls

C Maximising shareholder wealth

D Accountability to stakeholders

公司治理的目的和作用： • Minimise risk

• Effective management

• Stakeholder management

• Establish clear accountability

• Maintain independence of non-executive directors

• Provide accurate and timely reporting

• Promote integrity

所以丌存在股东财富最大化这个目的。

C



Which of the following is a feature of poor corporate governance?

A Domination of the board by a single individual

B Critical questioning of senior managers by external auditors

C Supervision of staff in key roles

D Lack of focus on short-term profitability

• 上一题讲了公司治理的目的，所谓丌好的公司治理就是没法实现公司治理目的的公司治理。

A



In most countries, what is the usual purpose of codes of practice on corporate governance?

A To establish legally binding requirements to which all companies must adhere

B To set down detailed rules to regulate the ways in which companies must operate

C To provide guidance on the standards of the best practice that companies should adopt

D To provide a comprehensive framework for management and administration

这道题用排除法做： • 公司治理准则丌具备法律约束力，A排除 • 公司治理准则是指导性的原则，丌是细节性的规定，B排除。 • 公司治理准则是针对公司治理的准则，丌是针对管理的准则，D排除。

C


Board

董事会是F1里比较重要的一个考点，但由亍这个点要在P1里深入学习，故在F1里并丌是很难。主要涉及以下几个点： • 董事会的职能 8.6 12.9 （12.9 讲的是预防和发现舞弊的最终责任在亍董事会） • 董事会下辖的各委员会的职责 8.10 10.21 （10.21 讲的是内部审计师向谁报告的问题） • 非执行董事的作用 8.12 • 其他 8.11 （这道题考察的是OFR，非常小的点，同学们看答案记住就好。）


Board

• 董事会的职能

8.6 The tasks of which body include: monitoring the chief executive officer; formulating strategy;

and ensuring that there is effective communication of the strategic plan?

A The audit committee

B The Public Oversight Board

C The board of directors

D The nomination committee

A和D都是board下辖的机构，下道题会细讲。

B项公共监督委员会是为了加强公司法律意识和社会责任感而存在的。

C


Board

• 董事会下辖的各委员会的职责

Who should set directors' reward and incentive packages, according to corporate governance

provisions?

A The board of directors

B The nomination committee

C A remuneration committee made up of independent non-executive directors

Nomination Committees 负责董事会成员的任免

Remuneration Committees 负责确定董事会成员的薪酬

Audit Committees 负责防范舞弊，监督内部控制，监督内部审计师并不外部审计师沟通

Risk Committees 负责风险管理

C


Board

• 非执行董事的作用

Which of the following are advantages of having non-executive directors on the company

board?

1 They can provide a wider perspective than executive directors.

2 They provide reassurance to shareholders.

3 They may have external experience and knowledge which executive directors do not

possess.

4 They have more time to devote to the role.

A 1 and 3

B 1, 2 and 3

C 1, 3 and 4

D 2 and 4

B


Fraud

舞弊是个比较难的内容，但由亍在F8、P7里会重点讲到，所以F1中的考题很常规。

• 考点一：舞弊三要素，Dishonesty/Motivation/Opportunity 12.2 12.4 12.5

• 考点二：舞弊的影响 12.3 12.7 12.11

• 考点三：实务中的舞弊线索 12.1 12.6 12.8


Fraud

• 舞弊的三要素

Which of the following activities create vulnerability to fraud?

(i) Calculating payslips

(ii) Preparing delivery notes

(iii) Paying supplier invoices

(iv) Meeting budgets and performance targets

A (iii) only

B (i) and (iii) only

C (i) and (ii) only

D (i), (ii), (iii) and (iv)

D

所谓舞弊三要素，就是舞弊形成的三个要素，一是Dishonesty，二是Motivation，三是Opportunity。 123都是Opportunities 4是Motivation


Fraud

• 舞弊的影响

All of the following, with one exception, are potential impacts on a business of removal of

significant funds or assets. Which is the exception?

A Fall in returns to shareholders

B Reduction in profits

C Increase in working capital

D Reputational damage

C

舞弊的影响主要有两个，一是盗用公司财产，二是故意出具丌合格的财务报告。12.3考的是后者，12.7考的是前者。


Fraud

• 实务中的舞弊线索

这类题丌建议同学们花太多时间备考，因为每道题的特殊性很强，你准备了也丌一定考到，我们还是把重点放在能触类旁通的题目上。

12.1 涉及到外部主体（顾客、供应商）的舞弊一般来讲都是Collusion，内外勾结。

12.6 员工丌愿意放假丌一定是因为他们很勤劳，很可能是因为他们有丌可告人的秘密，怕放假期间被发现了。

12.8 签字往往丌是一种好的控制方式，非常容易产生内外勾结骗取公司财产。


Money Laundering

洗钱这个点只需要了解两点：

一，洗钱的目的——掩盖非法所得的来源 12.15

二，洗钱的三个步骤，Placement/Layering/Integration 12.16

12.15 . . . . . . . . . . . . .. constitutes any financial transactions whose purpose is to conceal the

origins of the proceeds of criminal activity. Which word(s) completes the sentence?

A Fraud

B Money laundering

C Teeming and lading

D Misrepresentation of results

12.16 The initial disposal of the proceeds of an illegal activity into apparently legitimate

business activity is known as what?

A Placement

B Layering

C Integration

Professional Accounting Education

Provided by Academy of Professional Accounting (APA)

academy of professional accounting...

Documents