SUBJECTS
|
BROWSE
|
CAREER CENTER
|
POPULAR
|
JOIN
|
LOGIN
Business Skills
|
Soft Skills
|
Basic Literacy
|
Certifications
About
|
Help
|
Privacy
|
Terms
Search
Test your basic knowledge |
Corporate Governance
Start Test
Study First
Subject
:
business-skills
Instructions:
Answer 27 questions in 15 minutes.
If you are not ready to take this test, you can
study here
.
Match each statement with the correct term.
Don't refresh. All questions and answers are randomly picked and ordered every time you load a test.
This is a study tool. The 3 wrong answers for each question are randomly chosen from answers to other questions. So, you might find at times the answers obvious, but you will see it re-enforces your understanding as you take the test each time.
1. 'Chairs the Board but should not be an Executive Director - should be independent and has the duty to ensure the matters of the Board are undertaken in a correct manner.
Liabilities
Chairman of the Board of Directors
Intangible assets/items
Stewardship
2. Shareholders expect Directors to act in their best interests and select suitable investment strategies. Two extreme positions may be considered:
Liabilities
Debtors
Creditors
Directors as Shareholders
3. The group of the directors responsible for governing the company on behalf of the shareholders.
Debtors
Directors as Shareholders
External Auditors
The Board of directors
4. Direct fraud - Mismanagement - mistake or error by Board of directors - or Off balance sheeting items to help the board of directors to achieve their bonuses
Legal responsibility of a Director
Financial reporting duties of a Director of a firm
Chief Financial Officer
Ways problem can occur in a firm
5. Stuff owned and valued more than 12 months ago
Non-current asset
Financial reporting duties of a Director of a firm
Executive Director
The Board of directors
6. The set of processes - customs - policies - laws - and institutions affecting the way a corporation (or company) is directed
Non-current asset
Liabilities
Executive Director
Corporate Governance
7. As old as ownership of Property - the notion and practice of absentee 'Owners' delegating responsibility for the management of property and money based assets to an 'Agent' for safe keeping and supervision.
Debtors
tangible asset
Financial reporting duties of a Director of a firm
Stewardship
8. A legal entity (usually a limited company of some type or - sometimes - a limited partnership) created to fulfill narrow - specific or temporary objectives. SPE's are typically used by companies to isolate the firm from financial risk. A company w
Special Purpose Entity (SPE)
Liabilities
Intangible assets/items
Accruals
9. People who owe you money
Non-current asset
Stewardship
Special Purpose Entity (SPE)
Debtors
10. A Function on the Board for administering the proper proceedings of the Board of Directors.Also ensures the company operates within the relevant legislation - principally the Companies Acts.May have a legal or financial background.
Current Asset
Company Secretary
Legal responsibility of a Director
Executive Director
11. People who lend money
tangible asset
Executive Director
Creditors
Chairman of the Board of Directors
12. Stuff owned and valued within the last 12 months
Mutual Trust
Special Purpose Entity (SPE)
Legal responsibility of a Director
Current Asset
13. The person responsible for the financial corporate governance. Normally smaller businesses has a Chief Financial Officer
An accounting practice developed to help establish reasonable value to be placed on tangible and in-tangible assets.
Chief Financial Officer
Creditors
Liabilities
14. Owners of a stewardship
Special Purpose Entity (SPE)
Shareholders
An accounting practice developed to help establish reasonable value to be placed on tangible and in-tangible assets.
Intangible assets/items
15. Public Office Independent Accountants who Audit or Inspect the Company Accounts to provide a statement that they are a 'True and Fair view' of the Companies business at the date of audit. The Auditors are nominated by the Directors but voted into off
Intangible assets/items
Executive Director
An accounting practice developed to help establish reasonable value to be placed on tangible and in-tangible assets.
External Auditors
16. The Shareholders must have trust in the Directors - Chairman and Auditors of their company. Debt Holders - the Banks - Business Creditors provide funds to corporate business on the basis of Trust and Contract - relying heavily on the mechanisms o
Financial reporting duties of a Director of a firm
Mutual Trust
Legal responsibility of a Director
Company Secretary
17. Revenue or expense amounts that have been accumulating for the business but have not been recorded in the journal(s).
Corporate Governance
Creditors
Shareholders
Accruals
18. Under the Companies Acts the company must file annual accounts at Companies House for public record. According to the size and status of the company i.e. Private or Public - large - medium or small company as defined by the Companies Act - the ext
Shareholders
Statutory Accounts
Stewardship
Company Secretary
19. For example - UK legislation says that directors have a 'fiduciary duty' to act in the best interests of the owners of the enterprise - the précis nature of this duty is not defined (Neale & McElroy 2004
Legal responsibility of a Director
Corporate Governance
Non-current asset
Chairman of the Board of Directors
20. Agents of a stewardship
Directors (Managing director)
Special Purpose Entity (SPE)
Corporate Governance
Chief Financial Officer
21. Stuff that the company invested into which holds value; e.g. : research - patent/warrant - license - logo
Creditors
Intangible assets/items
Ways problem can occur in a firm
Mutual Trust
22. 1) the director should abide to their legal duties towards the members of the firm. 2) provide audited financial report to provide 'true and fair view' of the accounts - 3) engage in discussions with non-exec directors - 4) provide internal audit t
Financial reporting duties of a Director of a firm
Company Secretary
Directors (Managing director)
Chairman of the Board of Directors
23. What is a 'A True and Fair View' in Corporate Governance?
Intangible assets/items
Chief Financial Officer
An accounting practice developed to help establish reasonable value to be placed on tangible and in-tangible assets.
Company Secretary
24. The amount owed to Creditors is normally certain i.e. what is invoiced -
The Board of directors
Special Purpose Entity (SPE)
Liabilities
Chairman of the Board of Directors
25. In large corporations the Remuneration Committee is responsible for setting the Directors' remuneration and Incentive schemes. It is important that the committee has a high degree of independence and as such they should include a significant proporti
Debtors
Financial reporting duties of a Director of a firm
Directors as Shareholders
Remuneration / Compensation Committee
26. Engaged in the daily business of the company - normally - is also a a shareholder.
External Auditors
The Board of directors
Executive Director
Directors (Managing director)
27. Stuff having a physical existence - things that you can 'touch'
Intangible assets/items
tangible asset
Shareholders
Statutory Accounts