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krishna3898
30-05-09, 10:12 PM
Hi,
please any one post the correct answer,because suggested answer was not clear?

question No.3./(june 2006)
Question is.
You are the audit manager of Tela & Co, a medium sized firm of accountants. Your firm has just been asked for
assistance from Jumper & Co, a firm of accountants in an adjacent country. This country has just implemented the
internationally recognised codes on corporate governance and Jumper & Co has a number of clients where the codes
are not being followed. One example of this, from SGCC, a listed company, is shown below. As your country already
has appropriate corporate governance codes in place, Jumper & Co have asked for your advice regarding the changes
necessary in SGCC to achieve appropriate compliance with corporate governance codes.
Extract from financial statements regarding corporate governance
Mr Sheppard is the Chief Executive Officer and board chairman of SGCC. He appoints and maintains a board of five
executive and two non-executive directors. While the board sets performance targets for the senior managers in the
company, no formal targets or review of board policies is carried out. Board salaries are therefore set and paid by
Mr Sheppard based on his assessment of all the board members, including himself, and not their actual performance.
Internal controls in the company are monitored by the senior accountant, although detailed review is assumed to be
carried out by the external auditors; SGCC does not have an internal audit department.
Annual financial statements are produced, providing detailed information on past performance.
Required:
Write a memo to Jumper & Co which:
(a) Explains why SGCC does not meet international codes of corporate governance
(b) Explains why not meeting the international codes may cause a problem for SGCC, and
(c) Recommends any changes necessary to implement those codes in the company.


in the answer they given only Recommendation,
but I would like to know,
) Explains why SGCC does not meet international codes of corporate governance
(b) Explains why not meeting the international codes may cause a problem for SGCC,
Advance Thank Q.
krishna

dragoon_alex
01-06-09, 05:38 PM
Hi,
please any one post the correct answer,because suggested answer was not clear?

question No.3./(june 2006)
Question is.
You are the audit manager of Tela & Co, a medium sized firm of accountants. Your firm has just been asked for
assistance from Jumper & Co, a firm of accountants in an adjacent country. This country has just implemented the
internationally recognised codes on corporate governance and Jumper & Co has a number of clients where the codes
are not being followed. One example of this, from SGCC, a listed company, is shown below. As your country already
has appropriate corporate governance codes in place, Jumper & Co have asked for your advice regarding the changes
necessary in SGCC to achieve appropriate compliance with corporate governance codes.
Extract from financial statements regarding corporate governance
Mr Sheppard is the Chief Executive Officer and board chairman of SGCC. He appoints and maintains a board of five
executive and two non-executive directors. While the board sets performance targets for the senior managers in the
company, no formal targets or review of board policies is carried out. Board salaries are therefore set and paid by
Mr Sheppard based on his assessment of all the board members, including himself, and not their actual performance.
Internal controls in the company are monitored by the senior accountant, although detailed review is assumed to be
carried out by the external auditors; SGCC does not have an internal audit department.
Annual financial statements are produced, providing detailed information on past performance.
Required:
Write a memo to Jumper & Co which:
(a) Explains why SGCC does not meet international codes of corporate governance
(b) Explains why not meeting the international codes may cause a problem for SGCC, and
(c) Recommends any changes necessary to implement those codes in the company.


in the answer they given only Recommendation,
but I would like to know,
) Explains why SGCC does not meet international codes of corporate governance
(b) Explains why not meeting the international codes may cause a problem for SGCC,
Advance Thank Q.
krishna

This question is very easy case I think I can prepare the answer for you

Answer for part a should include:

CEO Vs Chairman are same individual

Insufficient NEDs

Remuneration committee Vs Salary

Audit committee Vs Internal control

Internal audit

Transparency of policy

Responsibility Vs Accountability


Answer for part b should include:

Domination

Conflicts of interests & accountability

Compliance issue

Ignore minority interest

Fairness

Reputation

The above are the heading for the answer, I think you are able to describe more details; hope these are useful to you:wink: