CAT考试辅导:审计原理历史考试问题分析第2页-ACCA-CAT考试.docx
《CAT考试辅导:审计原理历史考试问题分析第2页-ACCA-CAT考试.docx》由会员分享,可在线阅读,更多相关《CAT考试辅导:审计原理历史考试问题分析第2页-ACCA-CAT考试.docx(30页珍藏版)》请在三一文库上搜索。
1、2011CAT考试辅导:审计原理历史考试问题分析第2页-ACCA-CAT 考试(b)Fourrecommendations,explanationofadvantagesanddisadvantages:improvementsto internalcontrol1:Recommendation2:thatanintegratedsystembeintroducedacrossallsupermarketsthatlinkssales, purchases andstock records.AdvantagesThiswouldprovidethecompanywithanoverallvie
2、wofwhat stockisheldatany particular time, enableittoorder centrally and reduce the scope for pilferage.It would result in reduced stock-outs and reduced stockobsolescence.DisadvantagesThiswouldrequire considerablecapital investmentinhardware,softwareand training.It would also take control away from
3、local managers which would almost certainly cause resentment.2.Recommendation3:theimpositionofregular,orcontinuousstockcountingprocedurestogetherwiththepromptupdateofstockrecordsfordiscrepanciesfoundandinvestigationofthereasonforthediscrepancies.AdvantagesThis would further reduce the possibility of
4、 stock-outs andprovideevidenceofover-ordering,whichwouldenablepurchasingpatternstoberefined.DisadvantagesThereare costsintermsofstafftime and, again, acertain levelofresentmentamongstaffwhomay feelthat they arebeingspied on,orthat they arenolonger trusted.Trainingwouldalsoberequiredandadditionaladmi
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- CAT 考试 辅导 审计 原理 历史 问题 分析 ACCA
链接地址:https://www.31doc.com/p-10705875.html