Explain and distinguish between the following terms in relation to the doctrine of precedent in the English legal system:

(a) ratio decidendi and obiter dictum; (4 marks)

(b) binding precedent and persuasive precedent. (6 marks)

Which of the following statements, if any, is/are correct? (1) Internal auditors should report to the finance director as they understand internal controls and are best placed to implement any recommendations in a timely manner (2) Companies are not required to establish and maintain an internal audit function

A.1 only

B.2 only

C.Both 1 and 2

D.Neither 1 nor 2

ISO在( )开始提出职业健康安全管理体系标准化的议题?

A. 1995年

B. 1996年

C. 2013年

D. 2018年

IAF对职业健康安全管理体系认证标准由 OHSAS18001 转换成 ISO 45001 的相关事项提出了要求,组织还不能基于GB／T28001标准认证证书,转换为ISO45001:2018标准认证证书。()

此题为判断题(对，错)。