[2026年01月04日]ICCGO試験問題集でリアル試験と100%同じ問題と解答
ICCGOテストエンジン問題集トレーニングには52問あります
質問 # 20
The specializations and responsibilities of the audit committee can be summarized in:
- A. Submitting to the board issues that the committee deems necessary to take action on, supported by its recommendations and the procedures that the board must take.
- B. Internal audit and external audit.
- C. Financial reports, internal audit, external audit, and compliance.
正解：C
質問 # 21
The method of holding the ordinary General Assembly and the duration of the invitation is:
- A. The second meeting: within twenty days from the date of the previous meeting.
- B. The second meeting: within sixty days from the date of the previous meeting.
- C. The second meeting: within thirty days from the date of the previous meeting.
正解：C
質問 # 22
The difference between the COSO framework for enterprise risk management and the ISO 31000 international standard for risk management, in terms of the "risk management process" is that:
- A. The COSO framework focuses heavily on the practical steps of the risk management process.
- B. The COSO framework focuses more on setting conceptual frameworks for risk management.
- C. The ISO 31000 methodology for risk management is a non-traditional process.
正解：B
質問 # 23
The company must disclose the information required by the governance regulations issued by the Capital Market Authority, just as it must disclose, for example, the remunerations paid in the form of rewards, attendance allowances, other wages, etc., for each of:
- A. The Chairman and members of the board
- B. All of the above
- C. Committee members and the five highest-paid executives
正解：B
質問 # 24
There are several differences between governance and management, and it can be said that:
- A. The board of directors makes its decisions individually.
- B. Executives and managers make their decisions individually.
- C. All of the above.
正解：C
質問 # 25
Trust, integrity, objectivity in the company's management procedures, and proper disclosure in a timely manner are among the most important principles of governance, which are called:
- A. The Principle of Transparency
- B. The Principle of Independence
- C. The Principle of Justice
正解：A
質問 # 26
In the context of conflicts of interest, a member of the board of directors is allowed to have a direct or indirect interest in the business and contracts conducted on behalf of the company, provided that:
- A. An annual license is obtained from the board of directors.
- B. An annual license is obtained from the General Assembly.
- C. An annual license is obtained from the Chairman of the board of directors.
正解：C
質問 # 27
Among the most important factors affecting corporate governance are:
- A. The efficiency of regulatory bodies and agencies.
- B. All of the above.
- C. The efficiency of banks and the capital market.
正解：B
質問 # 28
Examples of "material developments" that must be disclosed without delay are:
- A. Any debt outside the company's normal course of business amounting to or exceeding 10% of the company's net assets.
- B. Any debt outside the company's normal course of business amounting to or exceeding 5% of the company's net assets.
- C. Any debt outside the company's normal course of business amounting to or exceeding 10% of the company's total assets.
正解：C
質問 # 29
One of the most important schools that worked on developing governance principles around the world, and is considered one of the banking regulatory bodies, is:
- A. OECD Organization for Economic Cooperation and Development for Governance
- B. Cadbury Rules Committee
- C. Basel Committee
正解：C
質問 # 30
The concept of "Board Secretary" is:
- A. The person concerned with documenting the meetings of the Board of Directors.
- B. The person responsible for keeping the documents of the Board of Directors.
- C. Something else.
正解：B
質問 # 31
Examples of organizational structures that companies design to implement governance rules are:
- A. All of the above.
- B. The structure of the executive committee.
- C. The organizational structure.
正解：B
質問 # 32
The final internal audit report is submitted to:
- A. The CEO and then to the audit committee.
- B. The audit committee and then to the CEO.
- C. The risk committee and then to the audit committee.
正解：B
質問 # 33
There are some obstacles to the independence of board members, such as:
- A. The member owning 10% or more of the company's shares.
- B. The member owning 5% or more of the company's shares.
- C. The member owning 3% or more of the company's shares.
正解：A
質問 # 34
In the context of conflicts of interest, members of the board of directors are prohibited from:
- A. All of the above.
- B. Trading shares during the prohibited periods specified by the Capital Market Authority.
- C. Trading company shares based on insider information.
正解：B
質問 # 35
Best practices generally indicate that the optimal number for forming the board of directors in family companies is:
- A. ranging from 3 to 7 members
- B. ranging from 7 to 9 members
- C. ranging from 5 to 9 members
正解：B
質問 # 36
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ICCGO問題で一発合格させる問題集にはCorporate Governance Officer認定問題を使おう：https://drive.google.com/open?id=1PV3l9eMBxgRVLFbzCrQHr2D0a_TJB77e