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E3 Questions and Answers

Question # 1

As a Group Management Accountant you have been asked to explain the different types of change currently taking place within a number of the Group's subsidiaries.

Select the appropriate type of change for each of the descriptions below:

Question # 2

JKL is a bank with a large number of personal customers. 

 

A member of staff has reported their loss of a portable electronic storage device to his line manager.

 

The portable electronic storage device contains customer account details, including secure information such as personal login details to access personal accounts. JKL has a clear policy that forbids staff from downloading customer data on to portable electronic storage devices. 

 

It would be difficult for a member of the public to access the information on the device.

 

Which of the following would you advise JKL to do?

A.

Notify all customers of the loss and advise them to monitor their accounts for unusual transactions.

B.

Wait for customers to query unusual transactions and refund any money they have lost.

C.

Let the staff member explain why they downloaded data before deciding on their dismissal.

D.

Retain the staff member and monitor them secretly to establish whether they are engaged in a fraud.

Question # 3

Which TWO of the following would be measures included within the 'Department and work centres' level of the Performance Pyramid?

A.

Market share percentage

B.

Percentage of on-time deliveries

C.

Number of product returns per period

D.

Customer satisfaction levels

E.

Production output per period

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