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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.
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