2010年ACCA12月份考試時間為12月6日-15日。為了方便廣大考生復習，正保會計網校ACCA試題中心將會為大家呈現ACCA歷年試題及答案。

　　At the EGM，Mrs Keefer made a statement on behalf of the Global-bank board. In it she said that Mineta had been a rogue trader who had wilfully disregarded the company’s internal controls and was，in breaking the company’s trading rules，criminally responsible for the theft of company assets. She denied that the main Global-bank board had any responsibility for the loss and said that it was a ‘genuinely unforeseeable’ situation.

　　（a） Kohlberg’s theory of the development of moral reasoning contains three levels， with each level containing two stages or ‘planes’。 It is a useful framework for understanding the ways in which people think about ethical issues.

　　Required：

　　（i） Explain the three levels of Kohlberg‘s theory. （6 marks）

　　（ii） Identify the level that Mr Mineta operated at and justify your choice using evidence from the case. （4 marks）

　　（iii） Identify， with reasons， the stage （or ‘plane’） of Kohlberg‘s moral development most appropriate for a professional bank employee such as Mr Mineta as he undertakes his trading duties. （2 marks）

　　（b） Explain FIVE typical causes of internal control failure and assess the internal control performance of Global-bank in the case scenario. （10 marks）

　　（c） Analyse the agency relationship that exists between the board of Global-bank and the trustees of the Shalala Pension Fund. （4 marks）

　　（d） Distinguish between narrow and wide stakeholders and identify three narrow stakeholders in Global-bank （based on Evan & Freeman’s definition） from information in the case. Assess the potential impact of the events described on each narrow stakeholder identified. （10 marks）

　　（e） You have been asked to draft a letter from Millau Haber，chairman of the Shalala trustees，to Mrs Keefer as a result of concerns over the events described in the case. The letter should explain the roles and responsibilities of the chief executive in internal control，and criticise Mrs Keefer’s performance in that role. （10 marks）

　　Professional marks are available in part （e） for the structure， content， style and layout of the letter. （4 marks）

　　（50 marks）

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