2020年ACCA F1考试选择题：有关道德的相关考题
来源：长理培训发布时间：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
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
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
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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