因个人原因无法按时参加ACCA考试，怎么办？

正确答案：
(d) The two international strategies pursued to date are through organic growth (the stores in North America) and acquisition (the
companies in Germany and Italy). Neither seems to have worked. Here there seem to be some contradictions while global
tastes and lifestyles are argued to have developed – convergence of consumer tastes lies at the heart of this – but this does
not seem to have benefited Churchill. One questions the learning that these two unfortunate experiences have created. Of the
three core methods of achieving growth, namely organic, acquisition and joint venture, only joint venture remains to be tried.
The reasons for the international failures are clearly complex but one could argue that the strategy has been curiously na?ve.
Certainly, it has pursued a high-risk strategy. Exporting, perhaps through identifying a suitable partner, might create the
learning to lead to a more significant market entry. There is a need to understand local tastes; indeed the whole of the
marketing mix in the chosen market(s), and decide on appropriate strategy. A strategy based upon the acquisition of
companies and their consequent development represents a large investment of capital and requires considerable managerial
attention and expertise. Equally, the attempt to use the Churchill domestic format of opening its own stores creates both a
major financial commitment and the need to manage a radically different operation. One must seriously question whether
Churchill has these capabilities within a family-owned business. Clearly there are differences between the ice cream markets
in various countries, though the emergence of global brands suggests some convergence of tastes. Such differences reflect
differing cultures, tastes and competitive behaviour in each country. The lesson from Churchill’s international initiatives is that
national differences need to be carefully understood. There is little evidence that Churchill has understood these differencesor indeed learnt from them.

正确答案：

 

正确答案：
(b) Principal matters to be included in submission to provide internal audit services
■ Introduction/background – details about York including its organisation (of functions), offices (locations) and number of
internal auditors working within each office. The office that would be responsible for managing the contract should be
stated.
■ A description of York’s services most relevant to RBG’s needs (e.g. in the areas of risk management, IT audits, value for
money (VFM) and corporate governance).
■ Client-specific issues identified. For example, revenue audits will be required routinely for control purposes and to
substantiate the contingent rents due. Other areas of expertise that RBG may be interested in taking advantage of, for
example, special projects such as acquisitions and mergers.
■ York’s approach to assessing audit needs including the key stages and who will be involved. For example:
(1) Preliminary – review of business, industry and the entity’s operating characteristics
(2) Planning – including needs analysis and co-ordination with external audit plan
(3) Post-Audit – assurance that activities were effectively and efficiently executed
(4) Review – of services provided, reports issued and management’s responses.
■ A description of internal audit tools used and methodologies/approach to audit fieldwork including use of embedded
audit software and programs developed by York.
■ A description of York’s systems-based audit, the IT issues to be addressed and the technological support that can be
provided.
■ Any training that will be offered to RBG’s managers and staff, for example, in a risk management approach.
■ A description and quantity of resources, in particular the number of full-time staff, to be deployed in providing services
to RBG. An outline of RBG’s track record in human resource retention and development.
■ Relevant experience – e.g. in internal and external audit in the retail industry. The relative qualifications and skills of
each grade of audit staff and the contract manager in particular.
■ Insurance certifications covering, for example, public liability and professional indemnity insurance.
■ Work ethic policies relating to health and safety, equal opportunities’ and race relations.
■ How York ensures quality throughout the internal audit process including standards to be followed (e.g. Institute of
Internal Auditors’ standards).
■ Sample report templates – e.g. for reporting the results of risk analysis, audit plans and quarterly reporting of findings
to the Audit and Risk Management Committee.
■ Current clients to whom internal audit services are provided from whom RBG will be able to take up references, by
arrangement, if York is short-listed.
■ Any work currently carried out/competed for that could cause a conflict of interest (and the measures to avoid such
conflicts).
■ Fees (daily rates) for each grade of staff and travel and other expenses to be reimbursed. An indication of price increases,
if any, over the three-year contract period. Invoicing terms (e.g. on presentation of reports) and payment terms (e.g. the
end of the month following receipt of the invoice).
■ Performance targets to be met such as deadlines for completing work and submitting and issuing reports.