ACCA考试09年6月P1试题答案十一

　　2010年ACCA12月份考试时间为12月6日-15日。为了方便广大考生复习，正保会计网校ACCA试题中心将会为大家呈现ACCA历年试题及答案。

　　4 （a） （i） Roles of a risk manager

　　Providing overall leadership，vision and direction，involving the establishment of risk management （RM） policies，establishing RM systems etc. Seeking opportunities for improvement or tightening of systems.

　　Developing and promoting RM competences，systems，culture，procedures，protocols and patterns of behaviour. It is important to understand that risk management is as much about instituting and embedding risk systems as much as issuing written procedure. The systems must be capable of accurate risk assessment which seem not to be the case at H&Z as he didn’t account for variables other than impact/hazard.

　　Reporting on the above to management and risk committee as appropriate. Reporting information should be in a form able to be used for the generation of external reporting as necessary. John’s issuing of ‘advice’ will usually be less useful than full reporting information containing all of the information necessary for management to decide on risk policy.

　　Ensuring compliance with relevant codes，regulations，statutes，etc. This may be at national level （e.g. Sarbanes Oxley） or it may be industry specific. Banks，oil，mining and some parts of the tourism industry，for example，all have internal risk rules that risk managers are required to comply with.

　　[Tutorial note：do not reward bullet lists. Study texts both use lists but question says ‘describe’。]

　　（ii） John Pentanol‘s understanding of his role

　　John appears to misunderstand the role of a risk manager in four ways.

　　Whereas the establishment of RM policies is usually the most important first step in risk management，John launched straight into detailed risk assessments （as he saw it）.It is much more important，initially，to gain an understanding of the business，its strategies，controls and risk exposures. The assessment comes once the policy has been put in place.

　　It is important for the risk manager to report fully on the risks in the organisation and John’s issuing of ‘advice’ will usually be less useful than full reporting information. Full reporting would contain all of the information necessary for management to decide on risk policy.

　　He told Jane Xylene that his role as risk manager involved eliminating ‘all of the highest risks at H&Z Company’ which is an incorrect view. Jane Xylene was correct to say that entrepreneurial risk was important，for example.

　　The risk manager is an operational role in a company such as H&Z Company and it will usually be up to senior management to decide on important matters such as withdrawal from risky activities. John was being presumptuous and overstepping his role in issuing advice on withdrawal from Risk 3. It is his job to report on risks to senior management and for them to make such decisions based on the information he provides.

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