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ACCA考試F1考試試題練習(xí)及答案(9)
幫考網(wǎng)校2022-02-17 17:10
ACCA考試F1考試試題練習(xí)及答案(9)

備考是一條艱辛而又漫長的旅程,只有掌握了學(xué)習(xí)方法,才能輕松應(yīng)對(duì)。為了幫助大家更好的備考,下面幫考網(wǎng)給大家分享一個(gè)ACCA考試F1考試試題,備考的小伙伴趕緊來練練手吧。

(a) Corporate codes of ethics are publishedby organisations in orcerto communicate values to stakeholders. Give a reasonwhy each of the following stakeholders might be interested in what anorganisation does.

(i) Customers

(ii) Employees

(iii) Local communities

(b) The Chairman’s report of Fairmindstates that “We are a competitive business, yet we are fair and open. Obtaininginformation about competitors by deception is strongly condemned. Makingdisparaging comments about competitors should be avoided./\\' Which of thefollowing safeguards would be most effective in ensuring that these standardsare maintained?

A A system of fines foremployees who arein breach of the code

B Effective education and training forallstaff

C External review of Fairmind’s ethicspolicy

D Rewarding employees who report oncolleagues’ ethical breaches

答案:

(a) (i) Customer purchases may beinfluenced by ethical considerations

(ii) Employees need to know what isexpected of them

(iii) Local communities may needreassurance that the organisation will act as a ‘good citizen’

(b) B The most effective way to ensurestandards are maintained is to instil the standards into the company culture.Staff training is the only way to ensure that standards are communicated, andthat staff understand the implications of any violation.

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