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2020年ACCA F1考试选择题:有关道德的相关考题

发布时间:2020-03-12 00:01:57
【Questions】

44 Which of the following statements about ethics is true?

(1)Ethics are a set of moral principles to guide behaviour

(2)If an action conforms with the law then it is ethical

A. Neitherstatement

B。 Statement 1only

C. Statement 2only

D. Both statements 1 and 2 (2marks)

45 Which of the following assesses the overall effectiveness of internal controls in an

organisation?

A。 Systems audit

B. Substantivetests

C。 Probity audit

D. Internal check (2marks)

46 Hai is the minister responsible for the organisation of the civil service in his country.

Historically the civil service has been organised as a tightly controlled, bureaucratic

structure. He would like each department within the civil service to become focused on

deliverables emanating from their formal objectives and capable of responding to

AG真钱网changing priorities quickly and efficiently. Hai wants the civil service to become more

accountable for results with department managers being judged by their performance in

well-defined spheres ofactivity.

With reference to Handy's cultural typologies what change in the organisation is Hai

seeking to achieve?

A. From a person culture to a taskculture

B。 From a role culture to a powerculture

C。 From a role culture to a taskculture

D. From a task culture to arole culture (2 marks)

【Answers】

44 Statement 1 only Statement 1 can be used as a definition of ethics: ethics

are a set of moral principles to guidebehaviour.

Statement 2 is not true. A course of action may not be

AG真钱网illegal, but it may still be unethical for example, where

some finance companies sell high interest consumer

loans to vulnerable people who then struggle to repay

AG真钱网the loans and the interest.

Clearly companies and individuals have to comply with

legal standards and regulations, but the notion of

ethical behaviour denotes moral principles and social

responsibility as well as legal compliance.

45 Systems audit A systems audit is designed to assess the overall

effectiveness of the organisation's internal controls。

46 From a role culture to a task

culture

The civil service is currently 'a highly controlled,

bureaucratic structure'. This is a role culture. Hai wants

to make it focus on results which is a task culture.

Therefore Hai is seeking to change the civil servicefrom

a role culture to a taskculture.

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