小编导读：已报名高顿网课的学员，可通过高顿网校学习更多精品课程，练习更多免费题目，享受更多教学服务；更多详情请拨打高顿网校客服电话400-825-0088。
<1> Role of broad committee
a. Making good use of committees have a positive effect on the governance of many companies
b. Committees have given assurance that important board duties were being discharged rigorously
<2> Responsibilities of broad committee
a. Many companies operate a series of board sub-committees responsible for supervising specific aspects of governance.
b. Operation of a committee system does not absolve the main board of its responsibilities for the areas covered by the board committees.
<3> Sub-board committee
a. Audit committee
(a)Composition: all NEDs
(b)Responsibility: The most important committee, responsible for liaising with external audit, supervising internal audit and reviewing the annual accounts and internal controls, conduct risk management and investigation
b. Nomination committee
(a)Composition: majority of NEDs
(b)Responsibility: To recommend the appointments of new directors to the board
c. Remuneration committee
(a)Composition: all NEDs
(b)Responsibility: To advise the executive director’s remuneration policy and the specific remuneration package for each director
d. Risk committee
(a)Composition: majority of NEDs
(b)Responsibility: Overseeing the organization’s risk response and management strategies
高顿网校温馨提醒
各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的
ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。
戳这里进入ACCA免费题库>>>
写评论
