Which of the following statements about best practices in corporate
governance and risk management is most accurate?
A. The board should keep the risk committee separate from the audit
B. The board should ensure that it has the firm’s chief risk officer as a
member of the board.
C. The board should focus on management’s actions and their impact on the
interests of the firm’s shareholders.
D. The board should focus on accounting performance instead of economic
performance because of the importance of maintaining or enhancing the firm’s
解析：The risk committee should be separate from the audit committee given the
different knowledge base and skills required in each area . Choice B is not
correct because the firm's chief risk officer (CRO) is technically a member of
management but does attend board meetings regularly. Although the CRO may report
to management and/or the board, the CRO should not be a member of the board.
Choice C is not correct because the board should consider the impact on all of
the firm's stakeholders (i.e., debtholders, shareholders) and not just the
shareholders. Choice D is not correct because the board should ensure that
business and risk management strategies should strive for economic performance,
not accounting performance.
易错点分析：Risk advisory director 属于董事会成员