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NEW QUESTION 45
You are the Management Accountant for a company which supplies baked food to a string of retail outlets; biscuits, cakes, savoury snacks etc.
You discover that a trainee employee, who is responsible for cleaning out the delivery vans has been taking damaged goods and packets which have reached their sales expiry date and has been selling them to friends.
These products would otherwise have been discarded as waste.
The trainee in question is the nephew of one of the senior managers.
What is the correct course of action?

• A. Have a quiet word with the trainee and ask him to stop.
• B. Have a quiet word with the senior manager, the trainee's relative and ask them to deal with it.
• C. Do nothing, the product was designated as waste anyway.
• D. Document the facts and escalate to the trainee's manager.

Answer: D

NEW QUESTION 46
XYZ is a large supermarket chain which has engaged in online shopping and home delivenes It has a 24/7 service which runs on a central server allowing its customers to input orders at any time XYZ runs a card loyalty scheme which is hosted on the central server All transactions, whether shop based or on-line, create an update on the central database on the central server Which THREE of the following types of Personally Identifiable Information (Pll) will XYZ have to hold for its customers?

• A. Date of Birth
• B. Credit card details
• C. XYZ Customer identification
• D. Name
• E. Address

Answer: B,D,E

NEW QUESTION 47
YGH has recently completed a post completion audit on a five year contract that has only recently come to a conclusion. The main finding was that the project delivered most of the expected benefits, but that it cost significantly more to implement than had been anticipated at the project appraisal stage. YGH would not have proceeded if the true cost had been known at that stage.
The project was the responsibility of the production department, which is presently managed by G.
When the project was proposed, the production department was managed by H. H is now YGH's Director of Operations.
How should the finding from this post completion audit be interpreted?

• A. H should be held accountable for the overspend on the project.
• B. G should be held accountable for the overspend on the project.
• C. The production department should not be granted funding for future projects unless there are compelling reasons to proceed.
• D. YGH should consider introducing more detailed checking of the assumptions underlying the costs of future projects.

Answer: D

NEW QUESTION 48
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