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(ii) Suggest THREE other performance measures (not applied in (i)) which might be used to assess the
customer perspective of the balanced scorecard of GER. (3 marks)
答案
更多“（ii) Suggest THREE other performance measures （not applied in （i)) which might be used to”相关的问题
第1题
(a) (i) Defi ne a ‘test of control’ and a ‘substantive procedure’; (2 marks)
(ii) State ONE test of control and ONE substantive procedure in relation to sales invoicing. (2 marks)
(b) Shiny Happy Windows Co (SHW) is a window cleaning company. Customers’ windows are cleaned monthly, the window cleaner then posts a stamped addressed envelope for payment through the customer’s front door.
SHW has a large number of receivable balances and these customers pay by cheque or cash, which is received in the stamped addressed envelopes in the post. The following procedures are applied to the cash received cycle:
1. A junior clerk from the accounts department opens the post and if any cheques or cash have been sent, she records the receipts in the cash received log and then places all the monies into the locked small cash box.
2. The contents of the cash box are counted each day and every few days these sums are banked by which ever member of the fi nance team is available.
3. The cashier records the details of the cash received log into the cash receipts day book and also updates the sales ledger.
4. Usually on a monthly basis the cashier performs a bank reconciliation, which he then fi les, if he misses a month then he catches this up in the following month’s reconciliation.
Required:
For the cash cycle of SHW:
(i) Identify and explain THREE defi ciencies in the system; (3 marks)
(ii) Suggest controls to address each of these defi ciencies; and (3 marks)
(iii) List tests of controls the auditor of SHW would perform. to assess if the controls are operating effectively. (3 marks)
(c) Describe substantive procedures an auditor would perform. in verifying a company’s bank balance. (7 marks)
第2题
(ii) Briefly discuss THREE disadvantages of using EVA？ in the measurement of financial performance.
(3 marks)
第3题
(ii) Explain THREE strategies that might be adopted in order to improve the future prospects of Diverse
Holdings Plc. (6 marks)
第4题
(ii) Can we entertain our clients as a gesture of goodwill or is corporate hospitality ruled out？ (3 marks)
Required:
For EACH of the three FAQs, explain the threats to objectivity that may arise and the safeguards that should
be available to manage them to an acceptable level.
NOTE: The mark allocation is shown against each of the three questions.
第5题
A．were very rich
B．lived in poverty
C．had the good things on the first three levels
D．did not own automobiles
第6题
(ii) If a partner, who is an actuary, provides valuation services to an audit client, can we continue with the audit？
(3 marks)
Required:
For each of the three questions, explain the threats to objectivity that may arise and the safeguards that
should be available to manage them to an acceptable level.
NOTE: The mark allocation is shown against each of the three questions above.
第7题
ago, the Perfect Shopper franchise group was launched that allowed these neighbourhood shops to join the group
and achieve cost savings on tinned and packaged goods, particularly groceries. Perfect Shopper purchases branded
goods in bulk from established food suppliers and stores them in large purpose-built warehouses, each designed to
serve a geographical region. When Perfect Shopper was established it decided that deliveries to these warehouses
should be made by the food suppliers or by haulage contractors working on behalf of these suppliers. Perfect Shopper
places orders with these suppliers and the supplier arranges the delivery to the warehouse. These arrangements are
still in place. Perfect Shopper has no branded goods of its own.
Facilities are available in each warehouse to re-package goods into smaller units, more suitable for the requirements
of the neighbourhood shop. These smaller units, typically containing 50–100 tins or packs, are usually small trays,
sealed with strong transparent polythene. Perfect Shopper delivers these to its neighbourhood shops using specialist
haulage contractors local to the regional warehouse. Perfect Shopper has negotiated significant discounts with
suppliers, part of which it passes on to its franchisees. A recent survey in a national grocery magazine showed that
franchisees saved an average of 10% on the prices they would have paid if they had purchased the products directly
from the manufacturer or from an intermediary – such as cash and carry wholesalers.
As well as offering savings due to bulk buying, Perfect Shopper also provides, as part of its franchise:
(i) Personalised promotional material. This usually covers specific promotions and is distributed locally, either using
specialist leaflet distributors or loosely inserted into local free papers or magazines.
(ii) Specialised signage for the shops to suggest the image of a national chain. The signs include the Perfect Shopper
slogan ‘the nation’s local’.
(iii) Specialist in-store display units for certain goods, again branded with the Perfect Shopper logo.
Perfect Shopper does not provide all of the goods required by a neighbourhood shop. Consequently, it is not an
exclusive franchise. Franchisees agree to purchase specific products through Perfect Shopper, but other goods, such
as vegetables, fruit, stationery and newspapers they source from elsewhere. Deliveries are made every two weeks to
franchisees using a standing order for products agreed between the franchisee and their Perfect Shopper sales
representative at a meeting they hold every three months. Variations to this order can be made by telephone, but only
if the order is increased. Downward variations are not allowed. Franchisees cannot reduce their standing order
requirements until the next meeting with their representative.
Perfect Shopper was initially very successful, but its success has been questioned by a recent independent report that
showed increasing discontent amongst franchisees. The following issues were documented.
(i) The need to continually review prices to compete with supermarkets
(ii) Low brand recognition of Perfect Shopper
(iii) Inflexible ordering and delivery system based around forecasts and restricted ability to vary orders (see above)
As a result of this survey, Perfect Shopper has decided to review its business model. Part of this review is to reexamine
the supply chain, to see if there are opportunities for addressing some of its problems.
Required:
(a) Describe the primary activities of the value chain of Perfect Shopper. (5 marks)
第8题
(ii) The percentage change in revenue, total costs and net assets during the year ended 31 May 2008 that
would have been required in order to have achieved a target ROI of 20% by the Beetown centre. Your
answer should consider each of these three variables in isolation. State any assumptions that you make.
(6 marks)
第9题
(b) Discuss the relevance of each of the following actions as steps in trying to remedy performance measurement
problems relating to the ‘365 Sports Complex’ and suggest examples of specific problem classifications that
may be reduced or eliminated by each action:
(i) Focusing on and improving the measurement of customer satisfaction
(ii) Involving staff at all levels in the development and implementation of performance measures
(iii) Being flexible in the extent to which formal performance measures are relied on
(iv) Giving consideration to the auditing of the performance measurement system. (8 marks)
第10题
The first and most obvious thing is that a dictionary will【23】you the spelling of a word. If you' re not sure about the spelling of a word, you can try to find the correct spelling in a dictionary. Words are listed in alphabetical order--a, b, c, and so on .For example, on a dictionary page the word "poor" p, o, o, r--comes before "poverty"--p, o, v, e, r, t, y and the word "poverty" comes【24】the word "power'--p, o, w, e, r. The words are always given in alphabetical Order.
The second thing a dictionary will tell you is【25】. Most dictionaries give the pronunciation of a word in a special kind of alphabet. This special alphabet is called a phonetic, or sound alphabet. The phonetic spelling will tell you generally【26】a word is pronounced. There are a few different phonetic alphabets. Many dictionaries use the International Phonetic Alphabet to show pronunciation.
The【27】thing a dictionary will tell you is the meanings of words. You can【28】a word and find out what it means. Many words have more than one meaning, and a good dictionary will ex plain all of the word' s meanings. For example, in English the common word" get" has over 20 different meanings. The meaning, of course,【29】the sentence in which the word' is used.
These three things--spelling, pronunciation, and meanings--are some of the important【30】that you learn from dictionaries.
(61)
A．books
B．people
C．things
D．thing
