Câu hỏi 

1
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30. What is the disadvantage of NEDs?
Select one:
a. Insufficient time with the company
b. All of the above 
c. Accepting the view of executive directors
d. Lack of knowledge relating to company, industry

Phản hồi
The correct answer is: All of the above

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32. Which report is developed from Higgs report?
Select one:
a. Tyson report 
b. Cadbury report
c. All of the above
d. Financial Reporting Council (2010)

Phản hồi
The correct answer is: Tyson report

Câu hỏi 3
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10. Who are organisational stakeholders?
Select one:
a. Customers
b. All of the above 
c. Community
d. Employees

Phản hồi
The correct answer is: All of the above

Câu hỏi 4
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19. Choose the WRONG statement?
Select one:
a. If guidance is principles-based then it does not contain rules prohibiting certain activities 
b. A rule-based code requires a professional accountant to comply with a set of specific rules
c. In UK people apply principles-based approach
d. Professional ethics is a framework of ethical guidance allowing principles to be applied to different
situations, and is therefore effective in a situation that is changing rapidly

Phản hồi
The correct answer is: If guidance is principles-based then it does not contain rules prohibiting
certain activities

Câu hỏi 5
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37. What is the definition of ethics:
Select one:
a. A set of criminal laws
b. A set of moral principles 
c. A set of classroom laws
d. Telling the truth 55% of the time

Phản hồi
The correct answer is: A set of classroom laws

Câu hỏi 6
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35. Which stage of ethical decision making process where individuals learn how to integrate and
apply ethics knowledge, sensitivity to derive at a reasoned and well informed decision?
Select one:
a. Make moral judgement 
b. Engage in moral behaviour
c. Recognise moral issue
d. Establish moral intent

Phản hồi
The correct answer is: Make moral judgement

Câu hỏi 7
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23. The accountant discovers a significant error on checking some work, and he was responsible for
making the original error. What is the ethical threat?
Select one:
a. Self interest
b. Self review 
c. Intimidation
d. Advocacy

Phản hồi
The correct answer is: Self review

Câu hỏi 8
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16. Why does a company need to develop its governance system?
Select one:
a. To comply with the employee's request
b. To keep up date the world trend
c. To avoid risk of its operation absolutely
d. To mitigate fraud and corruption 

Phản hồi
The correct answer is: To mitigate fraud and corruption

Câu hỏi 9
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13. An ethical consumer is someone who?
Select one:
a. Buys products which have a positive impact on society
b. Boycotts products which have a negative impact on society
c. Recognises the social impact of business on society
d. All of the above 

Phản hồi
The correct answer is: All of the above

Câu hỏi 10
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28. Agency costs reflect all of the following factors EXCEPT ____ costs.
Select one:
a. incentive
b. opportunity 
c. enforcement
d. monitoring

Phản hồi
The correct answer is: opportunity

Câu hỏi 11
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9. Which of the following would most effectively act as the primary objective of a business
organisation?
Select one:
a. To communicate with shareholders
b. To make a profit 
c. All of the above
d. To mediate between the organisation and the environment

Phản hồi
The correct answer is: To make a profit

Câu hỏi 12
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26. Complete the following: In small firms, managers often own a ____ percentage of the firm, which
means there is ____ separation between ownership and managerial control.
Select one:
a. Small, large
b. Large, large
c. Small, small
d. Large, small 

Phản hồi
The correct answer is: Large, small

Câu hỏi 13
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6. Choose the correct statement?
Select one:
a. IFAC’s mission is to develop the high standards of professional accountants and enhance the
quality of services they provide 
b. An important element to create an effective ethical programme is Responsibility
c. IESBA is an independent standard-setting body that serves to sereval organisation’s interest
d. IFAC is International Federation of Auditors

Phản hồi
The correct answer is: IFAC’s mission is to develop the high standards of professional accountants
and enhance the quality of services they provide

Câu hỏi 14
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22. The accountant is involved in providing a professional opinion in support of a client, in a case
involving a dispute with a third party. What is the ethical threat?
Select one:
a. Familiarity
b. Intimidation
c. Self interest
d. Advocacy 

Phản hồi
The correct answer is: Advocacy

Câu hỏi 15
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18. Which three of the following are reasons why the accounting profession needs ethical codes:
(1)Accountants have access to confidential information (2)Accountants are responsible for data on
financial report (3)The law requires it (4)The financial community relies on accountants
Select one:
a. 1, 2, 3
b. 1, 2, 4 
c. 2, 3, 4
d. 1, 3, 4

Phản hồi
The correct answer is: 1, 2, 4

Câu hỏi 16
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4. How many elements to create an effective ethical programme?
Select one:
a. 4
b. 3 
c. 7
d. 5

Phản hồi
The correct answer is: 3

Câu hỏi 17
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38. The context of ethical issue includes the following factors:
Select one:
a. Bureaucracy, organizational group norms and culture 
b. Concentration of effect, proximity
c. Social consensus, national and culture context
d. Authority, magnitude of consequence

Phản hồi
The correct answer is: Bureaucracy, organizational group norms and culture

Câu hỏi 18
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7. What does Ethical Foundation for an organisation include?
Select one:
a. All of the above
b. Neither of the above
c. The structure, operational and conduct of the activities of the organisation
d. The basic principles which govern the external and internal relations of the organisation 

Phản hồi
The correct answer is: The basic principles which govern the external and internal relations of the
organisation

Câu hỏi 19
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40. Which of the following is FALSE?
Select one:
a. A rule-based code requires a professional accountant to comply with a set of specific rules
b. If guidance is principles-based then it does not contain rules prohibiting certain activities 
c. Professional ethics is a framework of ethical guidance allowing principles to be applied to different
situations, and is therefore effective in a situation that is changing rapidly
d. In UK people apply principles-based approach

Phản hồi
The correct answer is: If guidance is principles-based then it does not contain rules prohibiting
certain activities

Câu hỏi 20
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5. Which of the following is Issue-Related Factor of Ethical Behaviour?
Select one:
a. Reward
b. Moral intensity 
c. Authority
d. Moral insentience

Phản hồi
The correct answer is: Moral intensity

Câu hỏi 21
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8. A ________ sets out the purpose and general direction for the organisation?
Select one:
a. Vision
b. Purpose
c. Profit
d. Mission 

Phản hồi
The correct answer is: Mission

Câu hỏi 22
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21. A guidance or a course of action to remove the ethical threat is called?
Select one:
a. Ethical threat
b. Ethical policy
c. Ethical safeguard 
d. Ethical decision

Phản hồi
The correct answer is: Ethical safeguard

Câu hỏi 23
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2. ‘Four Es’ of accounting profession are?
Select one:
a. Ethics/ Enthusiastics/ Engagement/ Enjoyableness
b. Ethics/ Enthusiastics/ Engagement/ Ennoblement
c. Education/ Ethics/ Enthusiastics/ Entrepreneuship
d. Education/ Ethics/ Expertise/ Entrepreneuship 

Phản hồi
The correct answer is: Education/ Ethics/ Expertise/ Entrepreneuship

Câu hỏi 24
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20. Mr. Lee has been assigned as a chairman for BamBoo Company in Jan2020. Which of the
following statement ensure "independent criteria" of a chairman?
Select one:
a. His own company is the key supplier from 2010 up to now
b. From 2010 - 2020, he is the member of the Governance Board
c. He might worked for Bamboo from Feb2015-Mar 2018 as the CEO
d. He is holding a minor stock of Bamboo 

Phản hồi
The correct answer is: He is holding a minor stock of Bamboo

Câu hỏi 25
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24. Why do Women on Wall street face with many difficulties to develop their career path?
Select one:
a. Men are smarter than women
b. Glass ceiling is set up in those companies 
c. Tone at the bottom is changing
d. Poor working condition in those companies

Phản hồi
The correct answer is: Glass ceiling is set up in those companies

Câu hỏi 26
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12. Which of the following is an example of an area where business ethics apply?
Select one:
a. In the departments of company
b. In the personal life of staff
c. A and C 
d. Conduct of international operations

Phản hồi
The correct answer is: A and C

Câu hỏi 27
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11. What is Ethics to do with?
Select one:
a. The wider community
b. Right and wrong 
c. Responsibility of company
d. B and C

Phản hồi
The correct answer is: Right and wrong

Câu hỏi 28
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39. Which stage of ethical decision making process where individuals learn how to integrate and
apply ethics knowledge, sensitivity to derive at a reasoned and well informed decision?
Select one:
a. Engage in moral behaviour
b. Establish moral intent
c. Recognise moral issue
d. Make moral judgement 

Phản hồi
The correct answer is: Make moral judgement

Câu hỏi 29
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15. Which of the following is not agency cost?
Select one:
a. Directors raise fund from his salary to make the scholorship for the poor Mekong families 
b. Company uses its earning to purchase a car and rents a new house for expat who is assigned to
be a new director at a factory
c. Expense to maintain the annual board meeting
d. Remuneration packages for directors

Phản hồi
The correct answer is: Directors raise fund from his salary to make the scholorship for the poor
Mekong families

Câu hỏi 30
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3. Choose correct answer for Decision 87/2005/QD-BTC?
Select one:
a. Decision is applied to only individual practicing the accounting and auditing profession
b. Basic principles required: Independence, straightforwardness, objectiveness, professional
competence, cautiousness, confidentiality, professional behavior and compliance with the
professional standards 
c. Basic principles required: Independence, straightforwardness, objectiveness, competence,
cautiousness, confidentiality, behavior and ethical with the professional standards
d. Being applied to manufacturing companies in practicing the accounting and auditing profession

Phản hồi
The correct answer is: Basic principles required: Independence, straightforwardness, objectiveness,
professional competence, cautiousness, confidentiality, professional behavior and compliance with
the professional standards
Câu hỏi 31
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34. What step is the first in 4-stage process of ethical decision making:
Select one:
a. Establish moral intent
b. Recognise moral issue 
c. Make moral judgement
d. Engage in moral behavior

Phản hồi
The correct answer is: Recognise moral issue

Câu hỏi 32
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36. Which of the following is true about a person who believes in internal control?
Select one:
a. What they want to achieve depends on luck, chance and powerful people
b. Believing that the events in their lives are due to uncontrollable forces
c. Seeing themselves as going with the flow because that’s all they can do
d. Viewing themselves as masters of their destinies 

Phản hồi
The correct answer is: Viewing themselves as masters of their destinies

Câu hỏi 33
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31. Which of the following is not a responsibility of audit committees?
Select one:
a. Management compensation. 
b. Reviewing corporate reporting processes.
c. Monitoring management.
d. Relations with the independent auditor.

Phản hồi
The correct answer is: Management compensation.

Câu hỏi 34
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14. What did Samuel Waksal react when he knew the FDA would issue an RTF letter?
Select one:
a. Persuaded the FDA to approve for Erbitux
b. Spent a lot of time on research and licensing of Erbitux again
c. Sold all his holdings before the information was published 
d. Requested his staff to make fraud on financial statement

Phản hồi
The correct answer is: Sold all his holdings before the information was published

Câu hỏi 35
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1. What is profession?
Select one:
a. High level of competence and skills in a given area
b. Focus on intellectual or administrative skills rather than mechanical or physical actions
c. Specialised training and maintained by continuing professional development
d. Above of answers are true 

Phản hồi
The correct answer is: Above of answers are true

Câu hỏi 36
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33. Which factors will the actual moral decision taken depend on? Choose the best correct answer.
Select one:
a. Individual and organization
b. Professional and society
c. Individual and situational factors 
d. Professional and organization

Phản hồi
The correct answer is: Individual and situational factors

Câu hỏi 37
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17. Which one of the following statements best describes ethical guidance in the UK?
Select one:
a. It is a framework containing a combination of rules and principles, the application of which is
dependent on the professional judgement of the assurance provider based on the specific
circumstances 
b. It is a series of legal requirements
c. It provides a set of rules which must be followed in all circumstances
d. It provides a set of principles which can be applied at the discretion of the assuarance provider

Phản hồi
The correct answer is: It is a framework containing a combination of rules and principles, the
application of which is dependent on the professional judgement of the assurance provider based on
the specific circumstances

Câu hỏi 38
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29. What are the main roles of non- executive directors?
Select one:
a. risk role, audit role, remuneration role, nomination role
b. risk role, scrutinizing role, remuneration role, nomination role
c. risk role, audit role, people role and risk role
d. risk role, scrutinizing role, people role and risk role 

Phản hồi
The correct answer is: risk role, scrutinizing role, people role and risk role

Câu hỏi 39
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25. What did Samuel Waksal react when he knew the FDA would issue an RTF letter?
Select one:
a. Discussed with his team and forced his employees to sold all stocks
b. Sold all his holdings before the information was published 
c. Stop researching and licensing of Erbitux
d. Persuaded the FDA to approve for Erbitux

Phản hồi
The correct answer is: Sold all his holdings before the information was published

Câu hỏi 40
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27. Which of the following is NOT an internal governance mechanism?
Select one:
a. Ownership concentration
b. Executive compensation
c. Board of directors
d. Market for corporate control 

Phản hồi
The correct answer is: Executive compensation