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ACCA P1試題:Internal control systems

發(fā)布時間:2015-08-25 13:51    來源:高頓網(wǎng)校 我要發(fā)言   [字號: ]

正文  
  問題:------- risks are risks from which either good or harm may result.
 
  B. Fundamental risks
 
  C. Speculative risks
 
  D. Pure risks
 
  E. Particular risks
 
  答案:The correct answer is: Speculative risks.
 
  解析Fundamental risks are any risks that affect society in general and can't be controlled by any individual.
 
  Particular risks are risks over which individuals have some measure of control.
 
  Pure risks are risks from which only harm can result.
 
  Strategic risks that relate to the fundamental and key decisions that directors take about the future of the organisation.

 
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