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DD · 2024年06月01日

选项A和C的区别

  1. ESG
  2. Governance factors

NO.PZ2022120701000044

问题如下：

In the evolution of corporate governance frameworks, which practice developed most recently?

选项：

A.Establishment of auditor oversight regulatory bodies

B.Decreasing prominence of combined CEO/chair roles

C.Establishment of, and regularly scheduled meetings of, audit committees

解释：

Auditor oversight bodies are a relatively recent development, first established in the USA under the 2002 Sarbanes-Oxley Act The emphasis on audit committees and the separation of the chair and CEO roles started in 1991 through the work of the Cadbury Committee in the UK

这两个似乎有一些重复。

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1 个答案

Tina_品职助教 · 2024年06月02日

嗨，爱思考的PZer你好：


选项A涉及的审计监督监管机构的建立是最近发展起来的实践，因此在公司治理框架的演变中，这是相对最新的做法。而选项C的审计委员会早在1991年就已经成为公司治理的一部分。因此，两个选项之间的主要区别在于实践的具体内容和发展的时间点。

选项A（审计监督监管机构的建立）：

  • 主要指的是外部的独立监管机构。
  • 具体实施始于2002年《萨班斯-奥克斯利法案》。
  • 这是对审计行业进行外部监督的一种较新的实践。

选项C（审计委员会的建立和定期会议）：

  • 主要指的是公司内部治理结构的一部分。
  • 强调于1991年，通过卡德伯里委员会的建议开始推广。
  • 这是公司内部治理和监督的一种较早发展起来的实践。


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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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