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 is NOT an inherent limitation of internal control systems?

A.Insufficient segregation of duties

B.Possibility that employees may collude together fraudulently

C.Possibility of human error in undertaking tasks

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)。