Managing People and Systems

ACCA CERTIFIED ACCOUNTING TECHNICIAN EXAMINATION ADVANCED LEVEL PILOT PAPER JUNE 2004

QUESTION PAPER Time allowed 2 hours

ALL FIVE questions are compulsory and MUST be answered

Do not open this paper until instructed by the supervisor This question paper must not be removed from the examination hall

The Association of Chartered Certified Accountants

Paper 5

ALL FIVE questions are compulsory and MUST be attempted

Business organisations vary considerably in their choice of management structures. Required: (a) Define a tall organisation and a flat organisation giving one real life example of an industry or organisation for each type. (4 marks) (b) Identify and explain the key business and environmental factors affecting the height and width of a business organisation. (8 marks) (c) Briefly discuss the advantages and disadvantages of a flat organisational structure compared with a tall organisational structure. (8 marks) (20 marks)

Fraud costs businesses and their shareholders a vast amount of money and resources, and seems to be on the increase. Required: (a) Identify and briefly describe the three broad prerequisites for fraud. (b) Explain what systems and procedures an organisation should have to prevent and detect fraud. (6 marks) (14 marks) (20 marks)

Management roles within organisations range from supervising to possessing ultimate executive power over the strategic, financial and operational direction of a business organisation. The function of management between these levels can vary significantly, as would the qualities required of those working as managers at these levels. Required: (a) Describe the main duties and capabilities of a supervisor within a typical accounting system, using examples. (6 marks) (b) Briefly describe the role of a manager within a typical accounting system, using examples. (6 marks)

(c) Explain why it is necessary for management at the highest levels within an organisation to have leadership qualities to support their managerial capabilities. (8 marks) (20 marks)

Systems of training and personal development planning are key areas where organisations can add value to staff individually and collectively in order to provide economic benefits to the organisation as a whole. Required: (a) Briefly describe the main steps of the training process. (b) Identify and explain the key stages in preparing a personal development plan. (7 marks) (6 marks)

(c) Outline advantages and disadvantages of individual training and development compared with collective training and development from the perspective of both the individual and the organisation. (7 marks) (20 marks) 2

The importance of data security and protection in the work place may sometimes be underestimated by management and staff within organisations. Required: (a) Explain why data protection is important and identify the main risks to data security within the organisation. (10 marks) (b) Explain how organisations and their staff can help prevent possible loss, damage or compromise to their data and give examples of systems and products available to the organisation to protect it in this area. (10 marks) (20 marks)

End of Question Paper

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