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1、2019年年ACCA考试模拟题 ACCA考试精选模拟题一 Required： (i)ExplainthethreelevelsofKohlbergstheory.(6marks) (ii)IdentifythelevelthatMrMinetaoperatedatandjustifyyourchoiceusingevidencefromthecase.(4marks) (iii)Identify，withreasons，thestage(orplane)ofKohlbergsmoraldevelopmentmostappropriateforaprofessionalbankemployees
2、uchasMrMinetaasheundertakeshistradingduties.(2marks) (b)ExplainFIVEtypicalcausesofinternalcontrolfailureandassesstheinternalcontrolperformanceofGlobal-bankinthecasescenario.(10marks) (c)AnalysetheagencyrelationshipthatexistsbetweentheboardofGlobal-bankandthetrusteesoftheShalalaPensionFund.(4marks) (
3、d)DistinguishbetweennarrowandwidestakeholdersandidentifythreenarrowstakeholdersinGlobal-bank(basedonEvan&Freemansdefinition)frominformationinthecase.Assessthepotentialimpactoftheeventsdescribedoneachnarrowstakeholderidentified.(10marks) (e)YouhavebeenaskedtodraftaletterfromMillauHaber，chairmanoftheS
4、halalatrustees，toMrsKeeferasaresultofconcernsovertheeventsdescribedinthecase.Thelettershouldexplaintherolesandresponsibilitiesofthechiefexecutiveininternalcontrol，andcriticiseMrsKeefersperformanceinthatrole.(10marks) Professionalmarksareavailableinpart(e)forthestructure，content，styleandlayoutofthele
5、tter.(4marks) ACCA考试精选模拟题二 1Global-bankisaprominentEuropeanbankwithbranchesthroughoutEuropeandinvestmentarmsinmanylocationsthroughouttheworld.Itisregardedasoneoftheworldsmajorinternationalbanks.Throughitsnetworkofinvestmentofficesthroughouttheworld，fundmanagerstradeinlocalinvestmentmarketsandequitie
6、s.Futuresandderivativetradersalsooperate.ItsprimarylistingisinLondonalthoughitisalsolistedinmostoftheotherglobalstockmarketsincludingNewYork，HongKong，FrankfurtandSingapore.Aswithsimilarbanksinitsposition，Global-banksstructureisplicatedandtheplexityofitsoperationsmakesthestrategicmanagementofthepanya
7、demandingandhighlytechnicalprocess.Upuntiltheautumnof20XX，investorshadahighdegreeofconfidenceintheGlobal-bankboardasithaddeliveredhealthyprofitsformanyyears. Intheautumnof20XX，itcametolightthatJackMineta，aGlobal-bankderivativestraderinthelargecityofficeinPhilos，hadmadeaverylargelossdealinginderivati
8、vesoverathree-monthperiod.ItemergedthatthelossesarosefromMrMinetaspracticeofignoringthepanytradingruleswhichplacedlimitson，andalsorestricted，thetypeoffinancialinstrumentsandderivativesthatcouldbetraded. Theloss，estimatedtobeapproximatelyUS$7billion，wasdescribedbyoneanalystasahugeamountofmoneyandenou
9、ghtothreatenthesurvivalofthewholepany.Assoonasthelosswasuncovered，MrMinetawassuspendedfromhisjobandthepolicewerecalledintocheckforevidenceoffraud.Thenewspapersquicklyreportedthestory，referringtoMrMinetaasaroguetraderandaskinghowsomuchmoneycouldbelostwithoutthebanksseniormanagementbeingawareofit.Ittu
10、rnedoutthatMrMinetaslinemanageratthePhilosofficehadignoredthetradingrulesinthepastinpursuitofhigherprofitsthroughmoreriskytransactions.MrMinetahadconsiderablyexceededhistradinglimitandthishadresultedinthehugeloss.ItlateremergedthatMrMinetahadbeendealinginunauthorisedproductswhichwereoneoftheriskiest
11、formsofderivatives. AtapressconferenceafterMrMinetasarrest，Global-bankschiefexecutive，MrsBarbaraKeefer，saidthatherfirstprioritywouldbetoaskthePhilosofficewhythenormalinternalcontrolshadnotbeeneffectiveinmonitoringMrMinetasactivities.ItemergedthatMrMinetahadinthepastbeenoneofGlobal-banksmostprofitablederivativestraders.SomejournalistssuggestedtoMrsKeeferthatthepanywashappytoignorenormaltradingruleswhenMrMinetawasmakingprofitsbecauseitsuitedthemtodoso.
