开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

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？

添加评论
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。

----------------------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！

  • 1

    回答

  • 1

    关注

  • 342

    浏览
相关问题

NO.PZ2022120702000066 问题如下 Below is information from two Germcompanies in the fast casurestaurant susector, whimor mnot material.Baseon known information, whicompany is expecteto have less of a challenge in managing its foosupply chain risk? A.Company A because it hmore auts in absolute terms ana higher percentage of internationally sourceproce. B.Company B because it hmore auts per unit of revenue ana higher percentage of locally sourceproce. C.Company B because it hsmaller revenue anthus lower reputationrisk. Company A anB have similchallenges because of the number of auts per unit of profit are alike. 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。 审计次数为什么还有per unit of revenue一说,不论体量大小审计不都是一样标准吗,审的多就应该代表监管严chanllenge小啊,个人觉得这题四个应该没有正确答案

2024-05-23 00:05 1 · 回答

NO.PZ2022120702000066 问题如下 Below is information from two Germcompanies in the fast casurestaurant susector, whimor mnot material.Baseon known information, whicompany is expecteto have less of a challenge in managing its foosupply chain risk? A.Company A because it hmore auts in absolute terms ana higher percentage of internationally sourceproce. B.Company B because it hmore auts per unit of revenue ana higher percentage of locally sourceproce. C.Company B because it hsmaller revenue anthus lower reputationrisk. Company A anB have similchallenges because of the number of auts per unit of profit are alike. 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。 这什么强词夺理的啊，首先什么狗屁aut和营业收入的比例，什么鬼。。第二当然全球采购多元化来源的风险越低啊，全都集中在当地万一有climate之类的问题你让公司怎么办，分析和解答时麻烦动动脑子有点常识行不行。。

2024-05-08 13:13 1 · 回答

NO.PZ2022120702000066问题如下 Below is information from two Germcompanies in the fast casurestaurant susector, whimor mnot material.Baseon known information, whicompany is expecteto have less of a challenge in managing its foosupply chain risk? A.Company A because it hmore auts in absolute terms ana higher percentage of internationally sourceproce.B.Company B because it hmore auts per unit of revenue ana higher percentage of locally sourceproce.C.Company B because it hsmaller revenue anthus lower reputationrisk.Company A anB have similchallenges because of the number of auts per unit of profit are alike.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。A比B大啊。除了倒数第二，还看哪个数据？

2023-12-04 22:44 1 · 回答

NO.PZ2022120702000066问题如下 Below is information from two Germcompanies in the fast casurestaurant susector, whimor mnot material.Baseon known information, whicompany is expecteto have less of a challenge in managing its foosupply chain risk? A.Company A because it hmore auts in absolute terms ana higher percentage of internationally sourceproce.B.Company B because it hmore auts per unit of revenue ana higher percentage of locally sourceproce.C.Company B because it hsmaller revenue anthus lower reputationrisk.Company A anB have similchallenges because of the number of auts per unit of profit are alike.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。错误是因为它没有考虑本地和海外供应链的占比不够全面，还是因为单位利润的审计次数不能作为衡量标准？如果是后者，为什么？

2023-10-12 22:19 1 · 回答