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ACCA考试基础测试题解析(3)

来源 :中华考试网 2017-03-22

  Question:Why must organisations develop ethical policies in relation to IT systems?

  A. Ethical policies will ensure that the system is used correctly.

  B. Ethical policies can be used to control employees.

  C. It is a legal requirement.

  D. Incorrect use of IT systems may develop a culture whereby inappropriate action is sanctioned.

  The correct answer is: Incorrect use of IT systems may develop a culture whereby inappropriate action is sanctioned.

  解析:Ethics is a grey area, and by developing a policy companies can ensure that employees are behaving appropriately. Without policies in place employees may inadvertently or deliberately misuse systems. Ethical policies are not a legal requirement, but organisations may find that they help with guiding behaviour. In the exam you may need to develop an ethical policy for a company.

  Question:Which of the following is unlikely to be a consequence of an organisation's pursuit of a strategy of globalisation?

  A. Increased merger and acquisition activity.

  B. Greater costs associated with natural disasters.

  C. Increased exposure to political risk.

  D. Taller vertical organisation structures.

  The correct answer is: Taller vertical organisation structures.

  As an organisation becomes more global, particularly through the use of the Internet, then the organisation structure tends to flatten. Power in global firms tends to be diffused to local operations.

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