问题 单项选择题

There are a lot of issues to consider in determining board independence. What would be the best definition of true "independence"()

A. Independence, as it relates to board members, refers to avoidance of material conflicts of interest.

B. Independence, as it relates to board members, refers to the degree to which these persons are not biased or otherwise controlled by firm management or the outside audit group.

C. Independence, as it relates to board members, refers to the degree to which these persons are not biased or otherwise controlled by firm management or other groups which may have some degree of control over management.

答案

参考答案:C

解析:

Avoiding material conflicts of interest is important, but this is not a true definition of independence. Independent board members should be independent from the outside audit group, but this is not part of the actual definition. Benefiting management interests should not be a board priority.

单项选择题
单项选择题 A3/A4型题