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Which TWO of the following are functions of audit committees?

1. Planning the annual external audit

2.Reviewing the effectiveness of internal financial controls

3.Reviewing and monitoring the external auditor’s independence

4. Processing year end journal adjustments to the financial statements

Processing year end journal adjustments to the financial statements

Which of the following is the main reason for the roles of the chairman and chief executive to be held by different people?

Monk plc,a listed entity,currently has a governance Structure that consists of an Executive Chairman ,who act as as both Chairman and CEO together with 4 executive director and 1 non-executive director.What would you recommend in order for Monk plc to comply with best practice corporate governance?

Which of the following does NOT represent good corporate governance?

Which of the following remuneration package elements for Directors will best ensure goal congruence between the interests of shareholders and executive directors?

AA plc is a multinational company, retailing household electrical appliances. The finance director is concerned about the lack of risk management as at the present time AA plc only look at financial risk.
Select THREE of the following risk categories that would also be relevant for AA plc to assess:

Viva plc is a large casino company, operating all over the world. Each casino is a multi-million pound construction project. Viva’s current policy is to finance expansion using high debt levels.
Which THREE of the following risks would you identify as critical for Viva to assess?

OKJ is currently undertaking a risk analysis.
Which TWO of the following factors are the most important risk issues facing OKJ?

The Board of X is discussing risk. The first item for discussion is the organisation's 'risk appetite'. Which of the following factors determine the risk appetite of an organisation?
Select ALL that apply.

'Risk mapping' is a technique that is commonly used to show risks on a matrix.WhichTWO variables form the'axes'or'dimensions'of a risk map?

C Company has recently expanded and now trades in two different countries. Country A is a developed nation with a sophisticated legal system and democratic government.Country B is a democracy but has a history of corruption and fraud at the highest levels of government.The board of c Co has noticed that in Country B costs of setting up new premises have been unusually high. On questioning the managers within Country
B, the board has learned that additional payments to officials must be made in order to obtain planning permission. In Country
A, these kinds of payments would be illegal. Managers in both countries are paid bonuses according to the success of C Co's expansion plans.The board has decided to prevent these additional payments from being made in the future in order to be able to establish the same ethical standards in both countries. Company C is pursuing an expansion strategy in both countries.
What are the possible risks arising from c Company preventing these payments in future?Select ALL that apply.

Q is a house builder operating In Country p where interest rates are at their lowest point for 20 years. The government of Country P has been encouraging the building of new houses due to a shortage, particularly of affordable housing'. Q has taken full advantage of government schemes to help the population purchase new housing and has invested Of new machinery, taken on extra staff and begun to build on many of the sites held in its 'land bank'.
Government schemes of particular interest to Q include low interest rate government loans, government backed mortgages and the ability to purchase a share of a home, with the government owning the remaining amount on which rent would be paid according to market rates.
As part of Q's regular risk register review, the possibity of interest rate increases has been flagged.
What are the potential consequences for Q of an increase in interest rates?

J is an organisation which provides veterinary services to large producers of meat and dairy produce in Country P. Lately J has found it difficult to recruit enough qualified veterinariansdespite offering excellent terms and conditions. This is partly due to a shortage of newly qualified veterinarians in Country p where training has become very expensive.
J has aiso had problems sourcing some of the antibiotics and vaccinations it routinely sellsto customers for their animals. There is a great deal of controversy surrounding medicalintervention into meat and dairy produce and some of I's usual suppliers have had thelrproduction disrupted by violent protests. There are many other suppliers of these goods in other countries.
J offers a 24hr support service to its larger customers where it will attend any unexpected emergency or event and offer veterinary services. Recently J was sued by one customerwho had used this service when hundreds of cows became suddenly ill on a weekend. Manyof the cows died despite J's intervention, Uptake of this 24hr support service is very lowsince J's customers do not generally feel it is necessary andJ is likely to settle the courtcasesoon at great expense.
Directors have also noticed that equipment they isue to staff is gtting lost or damagedtarmore lately and this is adding extra costs to the services they offer. J is unable to increseeotantprices due to the competitive nature of the industry so keeping costs low is very importan.Which of the fllowing would appear to be valid risk management techniquesfor j? Select ALL that apply,

The Committee of Sponsoring Organisations of the Treadway Commission 1200g
Developed a three dimensional matrix Enterprise Risk management (ERM) framework
Which THREE are the missing elements of the ERM framework pictured above.

The Committee of Sponsoring Organisations(COSO) outlined six key principles of Enterprise Risk Management (ERM), Identify which of the following is/are included.
Select ALL that apply.

x is planning to produce its first ‘risk register'. Which of the following aspects of each risk should be included in such a document?
Select ALL that apply.

in 1992, the Committee of Sponsoring Organisations [COSO) stated that an effective internal control system consists of five integrated elements. Which of the following are elements of such a system, according to COSO?
Select ALL that apply.

The influential in the UK Turnbull report (1992), stated there are three features of a sound
Which THREE of the following best describes those three features within the Turnbull report？

s is a large multinational organisation which operates in many different markets and manufactures many different products. It considers itself to be a conglomerate. The complexity of S‘s operations has made risk management very difficult in the past since each strategic business unit is so different.The board of S has recently employed a team of external consultants and asked them to produce and maintain a risk register for S.
The consultants are working on the risk register, which is to be a document with a tabular format and various headings.
Which of the following headings could the board of s expect to see in the risk register produced for S?
Select ALL that apply.

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