NO.PZ2022120702000066
问题如下：
Below is information from two German companies in the fast casual restaurant sub- sector, which may or may not be material.
Based on known information, which company is expected to have less of a challenge in managing its food supply chain risk?
选项：
A.Company A because it has more audits in absolute terms and a higher percentage of internationally sourced produce. B.Company B because it has more audits per unit of revenue and a higher percentage of locally sourced produce. C.Company B because it has smaller revenue and thus lower reputational risk. D.Company A and B have similar challenges because of the number of audits per unit of profit are alike.解释：
相比A公司，B公司每年审计供应链比上营业收入的比例高于A公司，说明B公司在供应链上接受的审计次数较高，并且B公司有79%的比例依靠本地供应链，可控性更高，而A公司更依赖国际供应链。说明B公司在管理其食品供应链风险方面面临的挑战小于A公司。公司规模大小都有审计风险，经营风险。
审计越频繁，就越安全，无关公司规模大小吧
