ACCA每日考场 58期正确答案+考题解析

ACCA每日考场  58期正确答案+考题解析
Which one of the following would be identified as a problem with the role of non-executive director?


A. Time available to devote to the role
B. External stakeholder security
C. Dual nature as full board members and strong, independent element
D. Objective viewpoint



正确答案：A


答案解析：


The correct answer is: Time available to devote to the role


Rationale: This is a major problem for non-executive directors, because they are likely to have other commitments. You should have had to think through the other options, however. Some of the advantages of non-executive directors are that they offer a comfort factor for third parties such as investors and suppliers; they have a wider perspective and (hopefully) no vested interest; and they have a combination of knowledge/expertise and detachment.