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Certified Accounting Technician Examination

Advanced Level

Managing People and

Systems
Friday 5 June 2009

Time allowed: 2 hours

This paper is divided into two sections:

Section A – ALL 12 questions are compulsory and MUST
be attempted
Section B – ALL FIVE questions are compulsory and MUST
be attempted

Do NOT open this paper until instructed by the supervisor.

This question paper must not be removed from the examination hall.

The Association of Chartered Certified Accountants

 Section A – ALL 12 questions are compulsory and MUST be attempted
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Please use the Candidate Registration Sheet provided to indicate your chosen answer to each multiple choice question.
Each question in this section is worth 2 marks

1 Which of the following are external stakeholders to an organisation?

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1. Employees
2. Suppliers
3. Managers
4. Customers
A 1 and 3
B 1 and 4
C 2 and 4
D 2 and 3

2 Henry Mintzberg categorised five basic components of an organisation.

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Which of the following statements describes the work of the strategic apex of an organisation?
A Ensuring the organisation pursues its objectives and serves the needs of its owners and stakeholders
B Securing inputs and processing and distributing them as outputs
C Organising, planning and controlling work and acting as an interface
D Offering technical support to the rest of the structure

3 Which of the following are typical responsibilities of the management accountant in a large organisation?
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1. Processing sales invoices

2. Reconciling cash balances with bank statements
3. Planning and preparing budgets
4. Appraisal of capital investment projects
A 1 and 3
B 2 and 4
C 1 and 4
D 3 and 4

4 Lack of control over which of the following activities can lead to the fraudulent practice of teeming and lading?
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A Non-current asset register

B Budgetary system
C Inventory management
D Sales ledger and receipts

5 Which of the following statements identifies three broad requisites for fraud?
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A Collusion, opportunity, motivation

B Dishonesty, opportunity, motivation
C Opportunity, collusion, dishonesty
D Dishonesty, collusion, motivation

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 6 Which type of audit is concerned with the evaluation and testing of the internal controls within an organisation?
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A Systems
B Management
C Transactions
D Social

7 To which of the following cultural types did Charles Handy give the name of the Greek god Dionysus?
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A Power/club culture
B Person culture
C Role culture
D Task culture

8 Which of the following describes the ‘impoverished’ style of management identified by Blake and Mouton’s
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managerial grid?
A High degree of concern for both people and the task
B High concern for people and a low concern for the task
C Low concern for people and a high concern for the task
D Low concern for people and low concern for the task

9 According to Belbin, the success of a group can depend on the balance of individual skills and personality types.
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Which of the following statements are characteristics of the ‘shaper’?

A Calm, self confident and controlled – coordinating and operating through others
B Concerned with the relationships within the group, supportive and tends to diffuse conflict
C Highly-strung, outgoing and dynamic and committed to the task
D Orderly, conscientious, anxious and ensures that timetables are met

10 Which of the following statements describes the correct sequence between sender and receiver within the
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communication cycle?
A Encoded message, medium, decoded message
B Medium, encoded message, decoded message
C Decoded message, encoded message, medium
D Medium, decoded message, encoded message

11 Which of the following should be the purposes of an appraisal interview?

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1. To discuss employee performance

2. To discipline an employee
3. To agree an employee’s salary review
4. To identify an employee’s development needs
A 1 and 3
B 1 and 4
C 3 and 4
D 1 and 2

3 [P.T.O.
 12 Which of the following must be in a job description?
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1. Reporting lines
2. Salary
3. Hours of work
4. Job content
A 1 and 3
B 2 and 4
C 1 and 4
D 2 and 3

(24 marks)

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Section B – ALL FIVE questions are compulsory and MUST be attempted

1 Explain the purpose of business planning and outline the objectives and key decisions relevant to the three levels
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of planning within an organisation.

(14 marks)

2 Explain the differences between internal and external audit.

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(14 marks)

3 Explain the five functions of management identified by Henri Fayol.

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(14 marks)

4 Conflict often arises between individuals and teams within organisations. Outline four potential sources of conflict
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and explain the circumstances in which this might become destructive.

(14 marks)

5 (a) Outline the role and responsibilities of both senior managers and first line supervisors in promoting health
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and safety in the workplace. (14 marks)

(b) List six things that individual employees should do in order to contribute to and promote a healthy, safe and
secure work environment. (6 marks)

(20 marks)

End of Question Paper