2012年ACCA考试精选模拟题（3）

　　Required：

　　（i） Explain the three levels of Kohlberg‘s theory. （6 marks）

　　（ii） Identify the level that Mr Mineta operated at and justify your choice using evidence from the case. （4 marks）

　　（iii） Identify， with reasons， the stage （or ‘plane’） of Kohlberg‘s moral development most appropriate for a professional bank employee such as Mr Mineta as he undertakes his trading duties. （2 marks）

　　（b） Explain FIVE typical causes of internal control failure and assess the internal control performance of Global-bank in the case scenario. （10 marks）

　　（c） Analyse the agency relationship that exists between the board of Global-bank and the trustees of the Shalala Pension Fund. （4 marks）

　　（d） Distinguish between narrow and wide stakeholders and identify three narrow stakeholders in Global-bank （based on Evan & Freeman’s definition） from information in the case. Assess the potential impact of the events described on each narrow stakeholder identified. （10 marks）

　　（e） You have been asked to draft a letter from Millau Haber，chairman of the Shalala trustees，to Mrs Keefer as a result of concerns over the events described in the case. The letter should explain the roles and responsibilities of the chief executive in internal control，and criticise Mrs Keefer’s performance in that role. （10 marks）

　　Professional marks are available in part （e） for the structure， content， style and layout of the letter. （4 marks）