2010年12月ACCA考试:真题P1 试题5

来源:ACCA/CAT    发布时间:2012-02-04    ACCA/CAT视频    评论

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Section A-This ONE question is compulsory and MUST be attempted

(c)The ZPT case came to the attention of Robert Nie,a senior national legislator in the country where ZPT had its head offi ce.The country did not have any statutory corporate governance legislation and Mr Nie was furious at the ZPT situation because many of his voters had been badly fi nancially affected by it.He believed that legislation was needed to ensure that a similar situation could not happen again.Mr Nie intends to make a brief speech in the national legislative assembly outlining the case for his proposed legislation and some of its proposed provisions.

Required:

Draft sections of the speech to cover the following areas:

(i)Explain the importance of sound corporate governance by assessing the consequences of the corporate governance failures at ZPT;(10 marks)

(ii)Construct the case for the mandatory external reporting of internal fi nancial controls and risks;(8 marks)

(iii)Explain the broad areas that the proposed external report on internal controls should include,drawing on the case content as appropriate.(6 marks)

Professional marks will be awarded in part(c)for the structure,flow,persuasiveness and tone of the answer.(4 marks)

(50 marks)

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