發(fā)布時(shí)間：2015-10-19 13:56 來源：高頓網(wǎng)校 我要發(fā)言 [字號(hào)：大 中 小]
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Question：Which of the following are measures suggested by corporate governance best practice to encourage good risk management by companies?
A. The external auditors reviewing the company's overall risk management processes
B. Disclosure of risk management processes in the accounts
C. Linking directors' remuneration to revenues
D. The board undertaking an annual review of risks
E. Boards making every effort to undertake only low-risk activities
The correct answers are: The board undertaking an annual review of risks; Disclosure of risk management processes in the accounts.
解析：Linking directors' remuneration to revenues may encourage directors to take excessive risks, and maximise revenues at the expense of returns to shareholders.
The external auditors' work is likely to be limited to risk management processes and controls that affect the financial statements; internal auditors are more likely to have responsibility for reviewing overall risk management processes.
Boards may have to undertake high-risk activities in order to be able to make returns at a level acceptable to shareholders; it may be a necessary part of operating in their industry.
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