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Kaplan, 2014. — 420 p.
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Paper P1
Governance, Risk and Ethics
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British library cataloguinginpublication data A catalogue record for this book is available from the British Library. Published by: Kaplan Publishing UK Unit 2 The Business Centre Molly Millars Lane Wokingham Berkshire RG41 2QZ © Kaplan Financial Limited, 2014 The text in this material and any others made available by any Kaplan Group company does not amount to advice on a particular matter and should not be taken as such. No reliance should be placed on the content as the basis for any investment or other decision or in connection with any advice given to third parties. Please consult your appropriate professional adviser as necessary. Kaplan Publishing Limited and all other Kaplan group companies expressly disclaim all liability to any person in respect of any losses or other claims, whether direct, indirect, incidental, consequential or otherwise arising in relation to the use of such materials. Printed and bound in Great Britain. Acknowledgements We are grateful to the Association of Chartered Certified Accountants and the Chartered Institute of Management Accountants for permission to reproduce past examination questions. The answers have been prepared by Kaplan Publishing. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of Kaplan Publishing.
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Contents Page Chapter 1
Theory of governance
Chapter 2
Development of corporate governance
33
Chapter 3
The board of directors
39
Chapter 4
Directors' remuneration
77
Chapter 5
Relations with shareholders and disclosure
89
Chapter 6
Corporate governance approaches
101
Chapter 7
Corporate social responsibility and corporate governance
115
Chapter 8
Internal control systems
135
Chapter 9
Audit and compliance
151
Chapter 10
Risk and the risk management process
171
Chapter 11
Controlling risk
199
Chapter 12
Ethical theories
229
Chapter 13
Professional and corporate ethics
247
Chapter 14
Ethical decision making
283
Chapter 15
Social and environmental issues
295
Chapter 16
Questions & Answers
317
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