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Corporate Governance

Total questions: 149

Worksheet time: 1hrs 15mins

Name
Class
Date
1.

Which is NOT TRUE about the needs for corporate governance?

a)

To avoid mismanagement

b)

To enable companies operate more efficiently, to improve access to capital, mitigate risk and safeguard stakeholders

c)

To increase the accountability of your company and to avoid massive disasters before they occur

d)

To analyze of an organization's operations and maintenance of systems of internal controls can help detect and prevent various forms of fraud and other accounting irregularities.

2.

Who runs the company operations for large companies?

a)

Shareholders

b)

Board of Directors

c)

External auditors

d)

Stakeholders

3.

Which is BEST definition for Corporate Governance?

a)

A system of law and sound approaches by which corporations are directed and controlled focusing on the internal and external corporate structures with the intention of monitoring the actions of management and directors and thereby mitigating agency risks which may stem from the misdeeds of corporate officers

b)

A part of regulatory and market mechanisms, the roles and relationships between a company’s management, its board directors, its shareholders and other stakeholders, and the goals for which the corporation is governed

c)

Essentially involves balancing the interests of a company's many stakeholders, such as shareholders, senior management executives, customers, suppliers, financiers, the government, and the community.

d)

Refers to the way a corporation is governed. It is the technique by which companies are directed and managed. It means carrying the business as per the stakeholders' desires

4.

What is it means by good board practices?

a)

Board of Directors clearly defined roles and authorities.

b)

Planning appropriate Board procedures

c)

Risk management framework present

d)

Director remuneration in line with best practice

5.

Elements of an Effective Corporate Governance System are

a)

Accountability

b)

Transparency

c)

Regulatory framework

d)

Business ethics and social responsibility

6.

What is the main functions of Audit Committee?( you can mark more than one option)

a)

Reviews issues of accounting policy and presentation of external financial reporting

b)

Monitors the work of the internal function

c)

Ensures that an objective and professional relationship is maintained with the external and internal audit

d)

Ensures organization in managed in a manner that fits the best interests of all.

7.

Which is NOT the roles of audit committee?

a)

Review the work of internal audit

b)

Review the system of internal control.

c)

Appropriate resources are committed to companies.

d)

May launch special investigations

8.

The Purpose of a Public Company is to:

a)

Maximize profits

b)

Satisfy all stakeholders equally

c)

Perpetuate the corporation

d)

None of the above

9.

The purpose of a privately-owned company is to:

a)

Maximize shareholder value

b)

Maximize executive income

c)

Whatever the owners want it to be

10.

do you understand what is corporate governance

4 lines
11.

Key players in good corporate governance are

a)

Directors and management of corporation

b)

Audit committee members

c)

Internal and External auditors

d)

Shareholders

e)

All of the above

12.

Which is NOT TRUE about the needs for corporate governance?

a)

To avoid mismanagement

b)

To enable companies operate more efficiently, to improve access to capital, mitigate risk and safeguard stakeholders

c)

To increase the accountability of your company and to avoid massive disasters before they occur

d)

To analyze of an organization's operations and maintenance of systems of internal controls can help detect and prevent various forms of fraud and other accounting irregularities.

13.

Who runs the company operations for large companies?

a)

Shareholders

b)

Board of Directors

c)

External auditors

d)

Stakeholders

14.

Which is BEST definition for Corporate Governance?

a)

A system of law and sound approaches by which corporations are directed and controlled focusing on the internal and external corporate structures with the intention of monitoring the actions of management and directors and thereby mitigating agency risks which may stem from the misdeeds of corporate officers

b)

A part of regulatory and market mechanisms, the roles and relationships between a company’s management, its board directors, its shareholders and other stakeholders, and the goals for which the corporation is governed

c)

Essentially involves balancing the interests of a company's many stakeholders, such as shareholders, senior management executives, customers, suppliers, financiers, the government, and the community.

d)

Refers to the way a corporation is governed. It is the technique by which companies are directed and managed. It means carrying the business as per the stakeholders' desires

15.

Which are elements for the needs of good governance?

a)

Good board practices

b)

Control environment

c)

Well-defined shareholders

d)

Transparent disclosure

e)

Board commitment

16.

What is it means by good board practices?

a)

Board of Directors clearly defined roles and authorities.

b)

Planning appropriate Board procedures

c)

Risk management framework present

d)

Director remuneration in line with best practice

17.

a) Financial information disclosed

b) Non-financial information disclosed

c) Financial prepared according to International Financial Reporting Standards (IFRS)

The point above suitable for need of good governance of

a)

Control environment

b)

Board commitment

c)

Well-defined shareholders

d)

Transparent disclosure

18.

Elements of an Effective Corporate Governance System are

a)

Accountability

b)

Transparency

c)

Regulatory framework

d)

Business ethics and social responsibility

19.

Which is BEST explanation for administrative structures?

a)

By initiating recycling efforts and reducing waste and pollution. Good corporate governance identifies ways to improve company practices and also promotes social good by reinvesting in the local community.

b)

To ensure this accountability, directors must be accessible to shareowner inquiry concerning their key decisions affecting the company’s strategic direction.

c)

Any information about a company, both financial and non financial should be easily made available and understood by the public.

d)

The structure of a corporation’s governance determines the efficiency and accuracy of the flow information through and from a corporation.

20.

"A good corporate citizen is increasingly seen as one that is non-discriminatory, non-exploitative and responsible with regard to environmental and human rights issues."

Above statement refers to the element of corporate governance

a)

Accountability

b)

Transparency

c)

Regulatory framework

d)

Business ethics and social responsibility

21.

Which of the answer below explain the elements of corporate governance for Administrative Structure?

a)

Corporate governance encompasses rules as well as the framework of relationships and process designed to ensure that company managers and directors act in the interests of the company and, ultimately, shareholders.

b)

When employees understand management’s strategies and are allowed to monitor the company’s financial performance, they understand their roles within the company.

c)

Dishonesty between management and board of members, or board members and shareholders, weakens the health of a corporation’s governance.

d)

A company is likely to experience indirect economic benefits such as improved productivity and corporate reputation by taking those factors into consideration.

22.

Choose the right answer for the benefits of a company that apply corporate governance in their companies

a)

Give positive impact on the share price.

b)

Ensures organization in managed in a manner that fits the best interests of all

c)

Good corporate governance ensures corporate success and economic growth

d)

Significant problems arise when the flow of information within the governance structure falters or if employees are not held

23.

What is the main functions of Audit Committee?

a)

Reviews issues of accounting policy and presentation of external financial reporting

b)

Monitors the work of the internal function

c)

Ensures that an objective and professional relationship is maintained with the external and internal audit

d)

Ensures organization in managed in a manner that fits the best interests of all.

24.

Audit Committee must be appointed to prevent any irregularities and fraud lies with management. Who should be the members for the audit committee?

a)

A lawyer

b)

An auditor

c)

An accountant

d)

Shareholder (preferred share)

25.

Which is NOT the roles of audit committee?

a)

Review the work of internal audit

b)

Review the system of internal control.

c)

Appropriate resources are committed to companies.

d)

May launch special investigations

26.

What is the advantages of having an audit committee in a company?

a)

Good audit committee ensures corporate success and economic growth.

b)

Strengthening the independence of the internal audit function.

c)

Ensures organization in managed in a manner that fits the best interests of all.

d)

Better monitoring of compliance with standards, laws and regulations.

27.

Who is A and B?

a)

A - Director

B - Independent directors

b)

A - Chairman

B - Auditor

c)

A - Non executive director

B - Lawyer

d)

A- Chairman

B - Independent director

28.

Which is the BEST explanation for well defined shareholders?

a)

Board self-evaluation and training conducted

b)

Minority shareholders rights formalized.

c)

Well-organized shareholder meetings conducted

d)

Policy on related party transactions.

29.

a)Disaster recovery systems in place

b)Independent external auditor conducts audits

c)Independent audit committee established

Above points refers to

a)

Control environment

b)

Good board practices

c)

Transparent disclosure

d)

Board commitment

30.

"Successful business leaders not only realize the importance of giving back to society, but they also consider the social and environmental responsibilities of their business with the ultimate goal of sustainable global development."

This statements refers to

a)

Needs of corporate governance

b)

Advantages of having audit committee

c)

Audit committee structure

d)

Elements of corporate governance

31.

Key players in good corporate governance are

a)

Directors and management of corporation

b)

Audit committee members

c)

Internal and External auditors

d)

Shareholders

32.

It refers to the a process of decision-making and the process by which decisions are implemented or not implemented through the exercise of power.

(a)  

33.

It refers to the system of rules, practices and process by which business corporations are directed and controlled.

(a)  

34.

It is one of the key requirement of good governance and this cannot be enforced without transparency and the rule of law.

(a)  

35.

It is a key cornerstone of good governance and this could be either direct or indirect or through legitimate institutions or representatives.

(a)  

36.

Because of this characteristic of good governance institutions produce results that meet the needs of society.

(a)  

37.

This means that information is freely available and directly accessible to those who will be affected by such decisions and their enforcement.

(a)  

38.

This is a requirement for good governance that institutions and processes try to serve the needs of all stakeholders within a reasonable timeframe.

(a)  

39.

A theory in the evolution of corporate governance that was considered as value based.

(a)  

40.

A theory in the evolution of corporate governance that the company is seen as an input-output model.

(a)  

41.

According to this theory in the evolution of corporate governance, managers act as an agent of the corporation.

(a)  

42.

1. What is the best definition of Corporate Governance?

a)

1.    The internal structure designed to allow the organisation to comply with laws and regulations

b)

2.    A commitment to economic development by working with stakeholders to improve their lives

c)

3.    A set of tools to help management run the day to day activities of the business

d)

4.    The same as Corporate social responsibility

e)

5. A system by which the organisation is directed and controlled on behalf of its stakeholders

43.

2.Who should have overall responsibility for Corporate Governance?

a)

1. Risk Management

b)

2. The Board

c)

3. Internal Audit

d)

4. The Strategy Department

e)

5. The Compliance function

44.

3. What is ESG?

a)

1. Energy safety guidelines

b)

2. Equipment safety guidance

c)

3. Environmental, Social & Governance

d)

4. Effective standards of Government

45.

4. What is a KRI?

a)

1. Key review instruction

b)

2. Key ring installation

c)

3. Key residual impact

d)

4. Key risk indicator

46.

5. What is CSR?

a)

1.    Corporate social responsibility

b)

2.   Customer satisfaction research

c)

3.   Customer service responsibility

d)

4. Corporate skills research

47.

6. Is reputation damage?

a)

1. A risk

b)

2. A cause

c)

3. The effect of a risk event

d)

4. None of the above

48.

7. Which of the following is the best definition of risk exposure?

a)

1. The risk you have today

b)

2. The risk you have today

c)

3. Events where the risk is not currently acceptable

d)

4. The risks on the horizon

49.

8. What is IT Governance?

a)

1. How IT deals with requests

b)

2. The need to ensure that major changes to IT priorities are determined by the business and supported by the IT function

c)

3. The IT department

d)

4. Reporting of IT failures

50.

9. Which of the following is NOT a good definition of reputation?

a)

1. Corporate Brand

b)

2. Image

c)

3. Something you cannot insure

d)

4. Financial performance

e)

5. External perception of the organisation

51.

10. Which of the following is NOT a Governance role of the Audit Committee?

a)

1. Overseeing the relationship between Internal and External Audit

b)

2. Giving instructions to the Head of Internal Audit

c)

3. Overseeing the financial reporting process

d)

4. Ensuring key regulatory and legal requirements are met

e)

5. Representing the major stakeholders

52.

11. What is a target risk?

a)

1. The risk you are forced to take by the regulators

b)

2. The risk you are happy to keep (the goal)

c)

3. The risk remaining after applying controls

d)

4. The same as residual risk

53.

12. What is BCP?

a)

1. Business case priority

b)

2. Budget cap process

c)

3. Better control plans

d)

4. Business Continuity planning

e)

Behaviour control personnel

54.

What is corporate governance?

a)

A set of rules and procedures aimed at expanding the company’s markets

b)

A series of rules and procedures for monitoring competitors’ governance processes

c)

A series of structures and processes for the direction and control of a company

d)

A series of rules and procedures for production management

55.

Principal-Agent Dilemma is the basis for corporate governance, and results from the separation of control between:

a)

Management and the stakeholders of a firm

b)

Shareholders and stakeholders of a firm

c)

Government and private sector firms

d)

Management and the shareholders of a firm

56.

The purpose of the Board of Directors is to:

a)

Manage the day-to-day activities of the company

b)

Execute the managing director’s instructions

c)

Set the strategy and effectively monitor management

d)

Represent the company in front of the media

57.

The requirements of a board of directors vary significantly by country and by state; however, there is a developing consensus as to what the major responsibilities should be. Which of the following is NOT one of the responsibilities?

a)

Reviewing and approving the use of resources

b)

Setting corporate strategy, overall direction, mission or vision

c)

Controlling, monitoring, or supervising top management

d)

Becoming directly involved in managerial decisions

58.

A careless director or directors can be held personally liable for harm done to the corporation if they failed to act with

a)

figurehead role

b)

accountability

c)

initiation and determination

d)

due care

59.

According to ________ theory, ________ directors tend to identify with the corporation.

a)

agency; inside

b)

corporate governance; inside

c)

stewardship; inside

d)

stewardship; outside

60.

The theory which states that problems arise in corporations because top management no longer is willing to bear the brunt of their decisions unless they own a substantial amount of stock in the corporation is called

a)

agency theory

b)

strategic leadership theory

c)

ownership theory

d)

sustainable theory

61.

Research reveals that the likelihood of a firm engaging in illegal behavior or being sued declines

a)

with a larger board

b)

with the addition of insiders on the board

c)

with the addition of outsiders on the board

d)

with a well-compensated board

62.

________ theory argues that senior executives over time tend to view the corporation as an extension of themselves.

a)

Motivation

b)

Stewardship

c)

Agency

d)

Goal setting

63.

An agency problem can occur when

a)

the desires and objectives of the owners and agents conflict.

b)

when the owners and agents have different attitudes toward risk.

c)

executives do not select risky strategies because they fear losing their jobs if the strategy fails.

d)

All are correct

64.

Which of the following provides an example of the characteristics of a transformation leader?

a)

Louis Gerstner proposed a new vision for IBM to change its business model from computer

hardware to services.

b)

Microsoft CEO, Steve Ballmer, crawled under tables to plug in PC monitors and diagnosed

problems with an operating system.

c)

Verizon Communications CEO Ivan Seidenberg showed his faith in his people by letting his

key managers handle important projects and represent the company in public forums.

d)

All are correct

65.

What is the name of the process in which an employee informs another responsible employee in the company about potentially unethical behavior?

a)

Whistle-blowing

b)

Information transfer

c)

Identification

d)

Social responsibility

66.

A _____ is a problem, situation, or opportunity requiring an individual, group, or

organization to choose among several actions that must be evaluated as right or wrong.

a)

Crisis

b)

ethical issue

c)

fraud

d)

violance

67.

Most companies begin the process of establishing organizational ethics programs by developing:

a)

ethics training programs.

b)

codes of conduct

c)

ethics enforcement mechanisms.

d)

hidden agendas

68.

Which one of the following is not the reasons for unethical behavior?

a)

Lack of standards of conduct

b)

Different cultural norms and values

c)

Unaware that behavior is questionable

d)

Similar values between business people and stakeholders

69.

_____ refers to formal codes that permit or forbid certain behaviors and may or may not enforce ethics or morality.

a)

Ethics

b)

Morality

c)

Legal

d)

standardized behavior

70.

Which one of the followings are not the benefits of being socially responsible

a)

Their environmental concerns may enable them to charge premium prices and gain brand loyalty

b)

Their trustworthiness may help them generate enduring relationships with suppliers and distributors

c)

They can attract outstanding employees who prefer working for a responsible firm

d)

They are more unlikely to be welcomed into a foreign country

71.

_____ should be broadened to include economic and social as well as environmental concerns.

a)

Strategic planning staff

b)

Sustainability

c)

Corporate Stakeholders

d)

Codes of conduct

72.

_____ proposes actions and plans should be judged by their consequences

a)

Utilitarian approach

b)

Individual rights approach

c)

Justice approach

d)

Reciprocal approach

73.

U.S. business firms are required to hire and promote people based on their credentials rather than to discriminate on non-job-related characteristics such as race, gender, or religion

a)

Economic responsibilities

b)

Ethical responsibilities

c)

Legal responsibilities

d)

Discretionary responsibilities

74.

To whom does the shareholders delegate responsibilities in running the business as a whole?

a)

Management

b)

Employees

c)

Board of Directors

d)

Accountants

75.

They are the ones that ensure financial statements are free from material misstatements

a)

External Auditors

b)

Independent Directors

c)

Board of Directors

d)

BIR

76.

They are the people responsible in conducting the CPALE in the Philippines

a)

Philippine Institute of Certified Public Accountants

b)

National College of Business and Arts

c)

Securities and Exchange Commission

d)

Board of Accountancy

77.

They provide oversight of the internal and external audit function and the process of preparing the annual financial statements

a)

Audit Committee of the Board of Directors

b)

Management

c)

Accountants

d)

Board of Accountancy

78.

In order to have good governance in an organization, this major characteristic must be present

a)

Connections

b)

Wealth

c)

Accountability

d)

Good Looks

79.

There is no simple U (a)   formula for good governance.

(yes, the 9-letter word starts with 'U')

80.

To whom do shareholders delegate responsibilities? (Check as many as correct possible answers)

a)

Board of Directors

b)

Management

c)

Consumers

d)

Internal Auditors

81.

This is one of the many responsibilities the shareholders entrusted to management

a)

Answer all Complaints

b)

Financial Transparency

c)

Win every Lawsuit

d)

Take sides during shareholders' meeting

82.

What is the title of the Chapter to be discussed?

a)

Introduction to Corporate Governance

b)

Corporate Governance Responsibilities and Accountabilities

c)

Securities and Exchange Commission Code of Corporate Governance

d)

Business Ethics

83.

What do you (really) want to be? Do you want to pursue that dream of yours after college?

4 lines
84.

“Argued that stakeholder ideas are fundamentally flawed, strongly advocating the ownership rights perspective.” The statements above are mentioned by

a)

Turnbull (1997)

b)

Smith and Hasnas (1999)

c)

Peter Senge (2000)

d)

Sternberg (2000)

85.

The theory recognizes that companies generate profits and increase shareholder wealth only by satisfying stakeholder needs and responding to their interests.

a)

True

b)

False

86.

"To understand how human beings can be motivated to contribute to the achievement of the goals of organizational principals" is the purpose of

a)

Stakeholder Theory

b)

Stewardship Theory

c)

Managerial Hegemony Theory

d)

Political Theory

87.

Stewardship Theory holds that company owners hires agents to serve their interest

a)

True

b)

False

88.

The management dominates the business organizations resulted ineffective BOD. Factors:

a)

Directors had a low dependence on the management.

b)

No influence of inside directors on outside directors.

c)

The board's lack of detachment is a result management's control over the selection of outside board members.

d)

Director could possess the same amount of information and knowledge about the business with the management.

89.

Class hegemony explains that directors view and perceive themselves as an elite set of people at the top of the company and they will recruit or appoint other directors who are of the same caliber and can align with them.

a)

True

b)

False

90.

Who are the persons behind the resource dependency theory?

a)

Freeman and Reed

b)

Mallette and Fowler

c)

Jeffrey Pfeffer and Gerald R. Salancik

d)

Meyer and Rowan

91.

How the company could minimize dependency?

a)

Fund Raising

b)

Involve in open market

c)

Collaborate with competitor

d)

Strategic Planning

92.

According to (DiMaggio and Powell, 1983), complementary perspective in that it suggests that the imitation of practices.

a)

True

b)

False

93.

Institutional Theory should be viewed as a complement to

a)

Political Theory

b)

Resource Dependence Theory

c)

Agency Theory

d)

Stakeholder Theory

94.

Political theory proposes to develop voting support from shareholders, rather than purchasing voting power from them

a)

True

b)

False

95.

Political Theory highlights the allocation of

a)

Corporate power

b)

Profits

c)

Privileges

d)

All the above

96.

Mengatur bagaimana korporasi diarahkan dan dikendalikan untuk meningkatkan kemakmuran bisnis secara accountable untuk mewujudkan nilai pemegang saham dalam jangka

panjang dengan tidak mengabaikan kepentingan stakeholder lainnya merupakan bagian dari?

a)

Sistem

b)

Fungsi

c)

Alur

d)

Struktur

97.

Memberikan kejelasan fungsi, hak, kewajiban dan tanggungjawab antara

pihak-pihak yang berkepentingan atas korporasi, mencakup proses kontrol internal dan

eksternal yang efektif serta menciptakan keseimbangan internal dan keseimbangan eksternal merupakan bagian dari?

a)

Sistem

b)

Fungsi

c)

Alur

d)

Struktur

98.

Tata Kelola Perusahaan atau Corporate Governance merupakan suatu system yang dirancang

untuk mengarahkan pengelolaan perusahaan secara profesional berlandaskan prinsip-prinsip :

a)

Transparansi, akuntabilitas, responsibilitas, independensi, fairness

b)

Transparansi, akurasi, responsibilitas, independensi, fairness

c)

Transparansi, akuntabilitas, risiko, independensi, fairness

d)

Transparansi, akuntabilitas, responsibilitas, integrasi, fairness

99.

Penerapan good corporate governance (GCG) dapat didorong dari dua sisi, yaitu?

a)

Sistem dan Struktur

b)

Fungsi dan Struktur

c)

Etika dan Peraturan

d)

Peraturan dan Sistem

100.

Penerapan GCG perlu didukung oleh tiga pilar yang saling berhubungan, yaitu?

a)

Sistem, Fungsi dan Struktur

b)

Peraturan, Kewajiban dan Tanggung Jawab

c)

Negara, Dunia Usaha, dan Mayarakat

d)

Transparansi, Akuntabilitas dan Responsibilitas

101.

Problems arise when the _________________ do not necessarily make decisions and allocate resources in the best interests of the shareholders.

a)

principal

b)

agents

102.

In a public corporation, _______________ are principal.

a)

shareholders

b)

board of directors

c)

senior managers

d)

investors

103.

Agency problem arises because _______________ are in a unique position to pursue self-interest in a public corporation where the ownership is separated from control.

a)

controllers

b)

senior managers

c)

agent

d)

principals

e)

shareholders

104.

The primary stakeholders are:

a)

Customers.

b)

Suppliers.

c)

Shareholders.

d)

Creditors.

105.

The chairperson of the board of directors and CEO should be leaders with:

a)

Vision and problem solving skills.

b)

The ability to motivate.

c)

Business acumen.

d)

All of the above.

106.

The social economy partnership philosophy emphasizes:

a)

cooperation and assistance.

b)

profit maximization.

c)

competition.

d)

restricting resources and support.

107.

King Report first published in 1994

a)

True

b)

False

108.

Who was the chairman of King committee

a)

Richard Greenburry

b)

Mervyn E King

c)

Hampel

d)

J J Irani

109.

To be successful, business ethics training programs need to:

a)

promote the use of emotions in making tough ethical decisions.

b)

educate employees on formal ethical frameworks and models of ethical decision making.

c)

focus on personal opinions of employees.

d)

be limited to upper executives.

110.

One of the objectives of the Sarbanes-Oxley Act was to:

a)

Increase the compliance burden for small companies.

b)

Improve the quality and transparency of financial reporting.

c)

Increase the cost of compliance with federal regulations.

d)

Force foreign companies to delist from U.S. capital market exchanges.

111.

Codes of conduct and codes of ethics

a)

rarely become an effective component of the ethics and compliance program.

b)

are designed for top executives and managers, not regular employees.

c)

become necessary only after a company has been in legal trouble.

d)

are formal statements that describe what an organization expects of its employees.

112.

Consider the following recommendations:

- a minimum of three members;

- chaired by an independent director;

- a majority of independent directors;

- can comprise executive directors.

In terms of the ASX Principles, the above requirements relate to the composition of which committees?

a)

The nomination and risk committees.

b)

The audit and remuneration committees.

c)

The remuneration, audit, risk and nomination committees.

d)

The remuneration, risk and nomination committees but not the audit committee.

113.

_____________ is a problem, situation, or opportunity requiring an individual, group, or organization to choose among several actions that must be evaluated as right or wrong.

a)

Crisis

b)

ethical issue

c)

indictment

d)

fraud

114.

An independent director is one who:

a)

Did not attend a school supported by the company.

b)

Does not have outside relationships with other directors.

c)

Does not have any other relationships with the company other than his or her directorship.

d)

All of the above.

115.

An organisation's obligation to act to protect and improve society's welfare as well as its own interests is referred to as

a)

organisational social responsibility

b)

organisational social responsiveness

c)

corporate obligation

d)

business ethics

116.

What is Ethics to do with

a)

The wider community

b)

Business

c)

Right or wrong

d)

None of these

117.

The trading of a public company’s stock or other securities like bonds or stock options by individual with possession of material, non-public information about the security is called-

a)

Insider trading

b)

online trading

c)

offline trading

d)

direct trading

118.

An organization’s ______________ embraces the behavior, rituals and shared meaning held by employees that distinguishes the organization from all others.

a)

External environment

b)

Culture

c)

Dominant culture

d)

Ethics

119.

Which is NOT TRUE about the needs for corporate governance?

a)

To avoid mismanagement

b)

To enable companies operate more efficiently, to improve access to capital, mitigate risk and safeguard stakeholders

c)

To increase the accountability of your company and to avoid massive disasters before they occur

d)

To analyze of an organization's operations and maintenance of systems of internal controls can help detect and prevent various forms of fraud and other accounting irregularities.

120.

Who runs the company operations for large companies?

a)

Shareholders

b)

Board of Directors

c)

External auditors

d)

Stakeholders

121.

Which is BEST definition for Corporate Governance?

a)

A system of law and sound approaches by which corporations are directed and controlled focusing on the internal and external corporate structures with the intention of monitoring the actions of management and directors and thereby mitigating agency risks which may stem from the misdeeds of corporate officers

b)

A part of regulatory and market mechanisms, the roles and relationships between a company’s management, its board directors, its shareholders and other stakeholders, and the goals for which the corporation is governed

c)

Essentially involves balancing the interests of a company's many stakeholders, such as shareholders, senior management executives, customers, suppliers, financiers, the government, and the community.

d)

Refers to the way a corporation is governed. It is the technique by which companies are directed and managed. It means carrying the business as per the stakeholders' desires

122.

Which are elements for the needs of good governance?

a)

Good board practices

b)

Control environment

c)

Well-defined shareholders

d)

Transparent disclosure

e)

Board commitment

123.

What is it means by good board practices?

a)

Board of Directors clearly defined roles and authorities.

b)

Planning appropriate Board procedures

c)

Risk management framework present

d)

Director remuneration in line with best practice

124.

a) Financial information disclosed

b) Non-financial information disclosed

c) Financial prepared according to International Financial Reporting Standards (IFRS)

The point above suitable for need of good governance of

a)

Control environment

b)

Board commitment

c)

Well-defined shareholders

d)

Transparent disclosure

125.

Elements of an Effective Corporate Governance System are

a)

Accountability

b)

Transparency

c)

Regulatory framework

d)

Business ethics and social responsibility

126.

Choose the right answer for the benefits of a company that apply corporate governance in their companies

a)

Give positive impact on the share price.

b)

Ensures organization in managed in a manner that fits the best interests of all

c)

Good corporate governance ensures corporate success and economic growth

d)

Significant problems arise when the flow of information within the governance structure falters or if employees are not held

127.

Audit Committee must be appointed to prevent any irregularities and fraud lies with management. Who should be the members for the audit committee?

a)

A lawyer

b)

An auditor

c)

An accountant

d)

Shareholder (preferred share)

128.

What is the advantages of having an audit committee in a company?

a)

Good audit committee ensures corporate success and economic growth.

b)

Strengthening the independence of the internal audit function.

c)

Ensures organization in managed in a manner that fits the best interests of all.

d)

Better monitoring of compliance with standards, laws and regulations.

129.

Who is A and B?

a)

A - Director

B - Independent directors

b)

A - Chairman

B - Auditor

c)

A - Non executive director

B - Lawyer

d)

A- Chairman

B - Independent director

130.

Which is the BEST explanation for well defined shareholders?

a)

Board self-evaluation and training conducted

b)

Minority shareholders rights formalized.

c)

Well-organized shareholder meetings conducted

d)

Policy on related party transactions.

131.

"Successful business leaders not only realize the importance of giving back to society, but they also consider the social and environmental responsibilities of their business with the ultimate goal of sustainable global development."

This statements refers to

a)

Needs of corporate governance

b)

Advantages of having audit committee

c)

Audit committee structure

d)

Elements of corporate governance

132.

Key players in good corporate governance are

a)

Directors and management of corporation

b)

Audit committee members

c)

Internal and External auditors

d)

Shareholders

133.

Which is NOT TRUE about the needs for corporate governance?

a)

To avoid mismanagement

b)

To enable companies operate more efficiently, to improve access to capital, mitigate risk and safeguard stakeholders

c)

To increase the accountability of your company and to avoid massive disasters before they occur

d)

To analyze of an organization's operations and maintenance of systems of internal controls can help detect and prevent various forms of fraud and other accounting irregularities.

134.

Who runs the company operations for large companies?

a)

Shareholders

b)

Board of Directors

c)

External auditors

d)

Stakeholders

135.

What is it means by good board practices?

a)

Board of Directors clearly defined roles and authorities.

b)

Planning appropriate Board procedures

c)

Risk management framework present

d)

Director remuneration in line with best practice

136.

The purpose of a privately-owned company is to:

a)

Maximize shareholder value

b)

Maximize executive income

c)

Whatever the owners want it to be

137.

do you understand what is corporate governance

4 lines
138.

Key players in good corporate governance are

a)

Directors and management of corporation

b)

Audit committee members

c)

Internal and External auditors

d)

Shareholders

e)

All of the above

139.

Management is responsible towards which of the following?

a)

All shareholders

b)

Employees

c)

Government

d)

Society

e)

All stakeholders

140.

What are the principles of Corporate Governance?

a)

Integrity & Fairness

b)

Transparency & disclosures

c)

Accountability & Responsibility

d)

All of the above

141.

Corporate governance is same as corporate social responsibility

a)

True

b)

False

142.

Who runs the company operations for large companies?

a)

Shareholders

b)

External auditors

c)

Board of Directors

d)

Stakeholders

143.

Which of the following statements about board of directors is true?

a)

Executive directors have more power than non executive directors

b)

Non - Executive directors have more power than executive directors

c)

Both non - executive directors and executive directors have same power

d)

None of the above is true

144.

Managing and governing is the same

a)

True

b)

False

145.

All employees in public sector organization are involved in corporate misgovernance

a)

True

b)

False

146.

Which of the following is not a reason for poor corporate governance?

a)

Greed of managers/ corporates/ investors

b)

Lack of questioning culture in boardroom

c)

Accountability

d)

Laid-back attitude of investors

147.

2.Who should have overall responsibility for Corporate Governance?

a)

1. Risk Management

b)

2. The Board

c)

3. Internal Audit

d)

4. The Strategy Department

e)

5. The Compliance function

148.

Which of the following is incorrect in relation to the SarbanesOxle Act(‘the Act’)?

a)

A The Act created the Public Company Accounting Oversight Board (‘PCAOB’)

b)

B The Act requires all US listed companies to have an audit commitee

c)

C The Act restricts the additional services that an auditor can provide to an audit client

d)

D The Act requires directors to be professionally qualified to act as directors of public companies

149.

. Which of the following is not a principle of the OECD framework?

a)

A Disclosure and transparency

b)

B Innovation and adaptability

c)

C Responsibilities of the board

d)

D Shareholders’ rights of ownership