2020年ACCA F1考试选择题：有关数据保护立法的相关考题2
来源：长理培训发布时间：2020-03-11 21:52:51
【Answers】
38 External auditors report to shareholders on the stewardship of directors The purpose of external audit is to give a
professional and independent opinion of the financial statements and the way they have been prepared - this includes
whether or not directors have acted properly as agents of the shareholders.
39 Failure to communicate the potential problem Failing to meet deadlines and failing to comply with requirements (on
grounds of either quality or quantity) are all potentially ways an employee could be ineffective. However, in this scenario,
we do not know what 'the problem' was in order to assess whether failures relating to deadlines, quality requirements and
quantity required are relevant or not. The employee's ineffectiveness was in failing to communicate that there was
potentially 'a problem' at all.
40 All personal data held by data users should be adequate for the purposes of the data user but not excessive
Best practice recommends that all personal data heldby data users should be adequate for the purposes of the data user but
not excessive.
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