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Cecilia0335 · 2023年10月12日

为什么选用营收衡量审计次数

  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。

D项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？

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1 个答案

Tina_品职助教 · 2023年10月13日

嗨，爱思考的PZer你好：


审计频率与收入的比例可以提供一定程度上的洞见，但它并不是一个绝对的指标来衡量哪家公司的审计程度更高或更有效。这里只是作为一个方面的比较。

理论上，如果一家公司在其供应链或其他业务实践上进行了较多的审计，并且这个审计数量与其收入相比较高，这可以表明该公司在管理和监督其运营方面投入了较多的资源。然而，这也可能与公司的运营模式、行业特性、法规和合规要求等多种因素有关。

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努力的时光都是限量版，加油！

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