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The role of the risk advisory director on the board is important in ensuring sufficientrisk oversight of the firm by the board. Which of the following specific items wouldthe risk advisory director review and analyze?

I. Internal audit reports.

II. Information on the firm’s related parties.

A.Ionly.

B.IIonly.

C.BothIandII.

D.NeitherInorII.

答案:C

解析:The risk advisory director should review and analyze internal audit reports and information on the firm’s related parties because they are directly relevant in assessing the firm’s risk levelfrom the board’s perspective.

关联考点:The risk advisory director和CRO

易错点分析:搞不清Theriskadvisorydirector和CRO的区别。扫码参与

Theriskadvisorydirector是风险咨询总监,是董事会成员,同时在风险委员会和审计委员会兼职,为公司的风险治理提供咨询意见。而CRO是属于高管层,对企业风险管理的发起人和负责人。两者涉及的领域一样,但职位不同。

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