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比如世界 · 2023年06月13日

从对一个公司审计抽样的重要性来看

  1. ESG
  2. Governance factors

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。

审计的次数越多，不是反向证明内控越缺失才审计的更多吗？当地的供应链，也更方便操控？

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1 个答案

王岑 · 2023年06月14日

嗨，爱思考的PZer你好：


B公司审计供应链的绝对数值是6次，而A公司是10次，因此从次数上来看，B公司是小于A公司的。但是如果与营收相比，B公司每年审计供应链比营收的比例高于A公司，这代表B公司对供应链的审计更严格。而且B公司有79%的比例来自本地供应链，外包的供应链一般在发展中国家，其中很容易出现一些工资过低、工作时长过长、工作安全不能得到保障等问题，本地的供应链可以有效防止这些问题的发生。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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