题目
Each of the following is a responsibility of the board of directors EXCEPT which is not?
选项
A.Assess the fundamental risks and rewards engendered in the firm's business strategy.
B.Ascertain whether any major transaction undertaken by the firm is consistent with the authorized risk and associated business strategies.
C.Ensure each board member has day-to-day involvement in the firm's risk-taking activities and can analyze the firm's financial condition.
D.Assess whether the firm has put an effective risk management system in place that enables it to further its strategic objectives within the confines of its risk appetite.
答案
C
解析
Board members cannot realistically have day-to-day involvement; also, the majority of boards do not require every board member to be able to analyze the firm's financial condition. Board members have different expertise, experiences, and skills to bring. Of course, the board must have some members who can analyze the firm's financial conditions, but in general, at least some board members will not possess this expertise but instead contribute other skills and experiences; e.g., industry experience, innovative (innovation) contributions, strategic thinking, sales/marketing experience, networks/connections, leadership (human capital) development capabilities, or diversity.董事会成员不能实际参与日常工作； 同样，大多数董事会并不需要每个董事会成员都能够分析公司的财务状况。 董事会成员具有不同的专业知识，经验和技能。 当然，董事会必须有一些可以分析公司财务状况的成员，但总的来说，至少一些董事会成员将不具备这种专业知识，而是贡献其他技能和经验。 例如，行业经验，创新（创新）贡献，战略思维，销售/营销经验，网络/联系，领导力（人力资本）发展能力或多样性。