Paper T5

Certified Accounting Technician Advance Level

Examination

Managing People and Systems

Friday 12 November 2010
Time allowed: 2 hours

This paper is divided into two sections:

Section A – ALL 12 questions are compulsory and must be
attempted
Section B – ALL FIVE questions are compulsory and must
be attempted
Do NOT open this paper until asked by the supervisor.
This paper must not be removed from the examination
hall.
 SECTION A
ALL questions are worth 2 marks each.

1) Henry Mintzberg categorised five basic components of an organisation.

Which TWO the following statements describes the work of the technostructure of an
organisation?

1 Designing systems

2 Organising and controlling work

3 Standardising work

4 Securing inputs

A 1 and 2

B 1 and 3

C 2 and 3

D 3 and 4

2) To whom is the internal auditor accountable?

A The directors of the company

B The employees of the company

C The shareholders of the company

D The external auditors of the company

3) SPAMSOAP is a mnemonic for the types of internal control employed by an organisation.

Which TWO of the following are types of internal control included in SPAMSOAP?

1 Output

2 Arithmetic

3 Preventative

4 Physical

A 1 and 2

B 1 and 3

C 2 and 3

D 2 and 4

4) Who was responsible for developing the ‘Situational Leadership’ model?

A Blake and Mouton

B Katz and Kahn

C Hersey and Blanchard

D Tannenbaum and Schmidt

5) Which of the following statements accurately describes a multi-disciplinary team?

A All team members collaboratively decide how to organise their work

B All team members have different skills and specialisms which they pool

C All team members can perform any and all of the group’s tasks

D All team members are jointly responsible for the leadership of the team
6) Which TWO of the following are examples of content theories of motivation?

1 Maslow’s hierarchy of needs

2 Vroom’s expectancy theory

3 Herzberg’s two factor theory

4 Adam’s equity theory

A 1 and 2

B 2 and 4

C 3 and 3

D 1 and 3

7) If a manager in the purchasing department requests the help of the Human Resources
Director in preparing for a difficult appraisal, what direction is the communication flow?

A Vertical

B Horizontal

C Lateral

D Diagona

8) Honey and Mumford classified four different learning styles.

Which of the following statements accurately describes the reflector?

A Prefers to understand principles

B Prefers to think things through first

C Prefers to try things ‘hands on’

D Prefers to see practical examples

9) Which of the following is normally subject to the most direct government regulation?

A Employment protection

B Corporate social responsibility

C Business ethics

D Corporate governance

10) Which of the following is a feature of a structured decision?

A There is a formal process for decision-making

B The decision variables are very complex

C The information needed for decision-making is unpredictable

D The manager’s experience and intuition play a large part in making the decision

11) Which of the following statements describes coercive power?

A Power associated with a particular role or status.

B Power associated with physical force or punishment.

C Power associated with control over physical resources.

D Power associated with individual personality and attitudes

12) Who was responsible for developing the ‘two-factor theory’ of motivation?

A Herzberg

B Maslow

C Vroom

D Adams
 SECTION B
1. Control systems make sure that the organisation drives its plans forward and achieves its
objectives. An effective

control system will promote corrective actions where necessary and also help to detect and
deter fraud or prevent inefficiency.

Required:

(a) List EIGHT types of internal controls that can be used by an organisation. (4 marks)

(b) Fully explain any FOUR of the types of controls identified in part (a) above. (10 marks)

(14marks)

2. There are several different schools of learning theory which help to describe and understand

how people learn.

Required:

(a) Using the work of either Honey and Mumford or Kolb, explain the FOUR key

elements of the experiential learning cycle. Your explanation should include a fully

labeled diagram (8marks)

(b) Identify and fully explain any TWO of the learning styles classified by Honey and

Mumford (6marks)

(14marks)

3. Explain the three key prerequisites for fraud to occur and outline how each of them might be

prevented. (14 marks)

4. Explain why training and development are important to both the individual and also to the

organisation. (14 marks)

5. Required

(a) Explain why emergency procedures are important and outline four key areas that
you would expect to see included in an organisation’s emergency procedures.

(7 marks)

(b) Explain why accident reporting procedures are important and outline three
important steps that you would expect to see included in an organisation’s accident
reporting procedures. (7 marks)

(14 marks)

END OF QUESTION PAPER.