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Questions 1:
Which of the following is most likely associated with a strong corporate code of ethics? The code of ethics is:
A 、updated at least every 10 years.
B 、signed by employees on a voluntary basis.
C 、developed and its implementation overseen by the governance committee.
Questions 2:
A company’s management team is proposing to sell a major division because of low future growth prospects in that industry. To which committee of the board is the proposal most likely to be presented?
A、 Risk
B 、Audit
C 、Investment
C is correct. The governance committee typically develops and oversees implementation of the company’s code of ethics.
A is incorrect. The code of ethics should be reviewed on a regular basis to incorporate relevant developments and new regulatory requirements. A review period of 10 years is too long.
B is incorrect. Codes of ethics establish the company’s values and standards of ethical behavior and must be followed.
C is correct. Management is most likely to present the proposed sale to the investment committee, whose main role is to review the viability of material investment opportunities proposed by management.
A is incorrect. Assessing proposed investment or divestment opportunities is the primary role of the investment committee, not the risk committee. The risk committee assists the board in determining the risk policy, profile, and appetite of the company.
B is incorrect. Assessing proposed investment or divestment opportunities is the primary role of the investment committee, not the audit committee.
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