CAT考试辅导：审计原理历史考试问题分析第2页-ACCA-CAT考试.docxVIP

2011CAT考试辅导：审计原理历史考试问题 分析第2页-ACCA-CAT 考试 (b) Four recommendations, explanation of advantages and disadvantages: improvements to internal control Recommendation that an integrated system be introduced across all supermarkets that links sales, purchases and stock records. Advantages This would provide the company with an overall view of what stock is held at any particular time, enable it to order centrally and reduce the scope for pilferage. It would result in reduced stock-outs and reduced stock obsolescence. Disadvantages This would require considerable capital investment in hardware, so