中等bafs-u09-d03
Corporate governance structures such as a board and an audit function mainly help:
A. Improve accountability and oversight of management✓ 答案
B. Eliminate all business risk
C. Replace the need for financial statements
D. Guarantee that dividends are paid
解說
Governance is about oversight, accountability and assurance. It reduces the risk of misuse of resources; it does not remove operating risk or the obligation to prepare accounts.