DISCIPLINE OF ACCOUNTING
TUTORIAL, WEEK 6
Management Control Systems
TUTORIAL QUESTIONS
QUESTION ONE
Consider Merchant’s management controls which were referred to in the lecture and
readings. Discuss the applicability of each type of management control in relation to the
management of each of the following individuals: (i) a junior auditor; (ii) a procurement
manager of a pharmaceutical company; (iii) foreman of a tyre factory; and (iv) a
surgeon.
QUESTION TWO
Consider the case described below:
Vivian is the afternoon shift supervisor of the patient recovery ward at GetWell (GW)
hospital. It is her responsibility to oversee the general wellbeing of the patients and to help
supervise junior staff. Consistent with ward policy, Vivian takes care to administer
medication to patients just after dinner so they will not be disturbed for the rest of the night.
All nurses are expected to write a detailed report of the shift’s activities and pass the report
to the next shift supervisor.
Recently, Vivian was involved in two incidents with fellow staff at the ward. In the first
incident, John, a junior nurse, did not administer patient medication until late into the night
when patients were already asleep. Noticing this, Vivian politely reminded John to
administer the medicine before dinner to avoid waking patients. John was disgruntled for
being told what to do - arguing “So long as I do the work, why does it matter when I do it?”
The second incident involved the shift handover between the morning supervisor Shelby
and Vivian. Arriving for her afternoon shift, Vivian noticed Shelby had neglected to write a
report in her eagerness to leave work. Vivian called out to Shelby just as she was rushing
out the door and although Shelby did return to write the report, she was unhappy doing so,
commenting “No one died or anything; why do I need to write a report?”
Vivian felt these were minor issues and did not see the need to formally report them; she
was shocked when she received a letter from the Human Resource (HR) department a few
days later stating that John and Shelby had complained about her shouting and getting angry
at them during work. Vivian was called to attend a meeting between her and the HR
manager, Greg. Prior to the meeting, Vivian wrote an honest report describing the events,
stating that while she did call out to Shelby, it was with the aim of getting her attention
before she rushed out of the hospital.
Greg meanwhile has been under pressure from senior management for not handling internal
complaints fast enough. The longer the investigations, the more likely news would spread,
resulting in bad publicity. Lengthy investigations would also result in more paperwork for
HR. As a result, HR’s new policy in investigations is ticking questions off a check list -
limited attention was paid to staff explanations. Greg’s two main questions for Vivian were:
“Did you argue with John/Shelby?”, and “Did you raise your voice at any time?” and both
were answered “Yes” by Vivian. Although Vivian was given some time t o express her
opinions, she noticed Greg was more interested in ticking the boxes on his checklist.
A week after the meeting, Vivian received a letter from HR stating that she was unprofessional in arguing rather than mentoring junior staff and for raising her voice in an argument. The letter also suggested Vivian will be subjected to disciplinary action. REQUIRED:
(a) What should be the primary objective of the patient recovery ward? Do you
believe the management controls present at GW facilitated or hindered the accomplishment of this objective?
(b) Using Merchant’s management controls, specify the type of controls that should
be present in a patient recovery ward, and whether these were present at GW’s.
(c) Which type(s) of controls (or lack of) appear to be influencing the HR
department’s handling of complaints against Vivian? Does it appear as though these controls are effective in helping HR fulfl its responsibilities towards GW’s employees like Vivian?
2015年6月英语六级真题及答案（第三套） Part I Writing (30 minutes) Directions: For this part, you are allowed 30 minutes to write an essay commenting on the saying “If you cannot do great things, do small things in a great way. ’’You can cite examples to illustrate your point of view. You should write at least l50 words but no more than 200 words. 注意: 此部分试题请在答题卡1上作答。 Part II Listening Comprehension (30 minutes) Section A Directions: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, one or, more questions will be asked about what was said. Both the conversation and the questions will be spoken only once. After each question there will be a pause. During the pause, you must read the four choices marked A, B, C and D and decide which is the best answer. Then mark the corresponding letter on Answer Sheet, with a single line through the centre. 注意: 此部分试题请在答题卡1上作答。 1．A. The man might be able to play in the World Cup. B. The man’s football career seems to be at an end. C. The man was operated on a few weeks. D. The man is a fan of world famous football players. 2．A. Work out a plan to tighten his budget. B. Find out the opening hours of the cafeteria. C. Apply for a senior position in the restaurant. D. Solve his problem by doing a part time job. 3．A.A financial burden. B. A good companion. C. A real nuisance. D.A well trained pet. 4．A. The errors will be corrected soon. B. The woman was mistaken herself. C. The computing system is too complex. D. He has called the woman several times. 5．A. He needs help to retrieve his files. B. He has to type his paper once more. C. He needs some time to polish his paper. D. He will be away for a two-week conference. 6．A. They might have to change their plan. B. He has got everything set for their trip. C. He has a heavier workload than the woman. D. They could stay in the mountains until June 8. 7．A. They have to wait a month to apply for a student loan. B. They can find the application forms in the brochure. C. They are not eligible for a student loan. D. They are not late for a loan application.
2014年12月大学英语六级考试真题三 Writing (30 minutes) For this part, you are allowed 30 minutes to write an essay based on the picture below. You should start your essay with a brief description of the picture and then discuss whether technology is indispensable in education. You should give sound arguments to support your views and write at least 150 words but no more than 200 words. Listening Comprehension (30 minutes) Section A 1 A) In a parking lot. B) At a grocery. C) At a fast food restaurant. D) In a car showroom. 2. A) Change her position now and then. B) Stretch her legs before standing up. C) Have a little nap after lunch. D) Get up and take a short walk. 3. A) The students should practice long-distance running. B) The students’ physical condition is not desirable. C) He doesn’t quite believe what the woman says. D) He thinks the race is too hard for the students. 4. A) They will get their degrees in two years. B They are both pursuing graduate studies. C) They cannot afford to get married right now. D) They do not want to have a baby at present. 5. A) He must have been mistaken for Jack. B) Twins usually have a lot in common. C) Jack is certainly not as healthy as he is. D) He has not seen Jack for quite a few days. 6. A) The woman will attend the opening of the museum. B) The woman is asking the way at the crossroads. C) The man knows where the museum is located. D) The man will take the woman to the museum. 7. A) They cannot ask the guy to leave. B) The guy has been coming in for years. C) The guy must be feeling extremely lonely. D) They should not look down upon the guy.
2016年12月英语四级真题及答案第三套 Part I Writing (30 minutes) Directions: For this part, you are allowed 30 minutes to write an essay. Suppose you have two options upon graduation: one is to work in a state-owned business and the other in a joint venture.You are to make a choice between the two. Write an essay to explain the reasons for your choice. You should write at least 120 words but no more than 180 words. Part Ⅱ Listening Comprehension (25 minutes) Section A Directions: In this section, you will hear three news reports. At the end of each news report, you will hear two or three questions. Both the news report and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A), B), C) and D). Then mark the corresponding letter on Answer Sheet 1with a single line through the centre. Questions 1 and 2 are based on the news report you have just heard. 1. A) To satisfy the curiosity of tourists. B) To replace two old stone bridges. C) To enable tourists to visit Goat Island. D) To improve utility services in the state. 2. A) Countless tree limbs. B) A few skeletons. C) Lots of wrecked boats and ships. D) Millions of coins on the bottom. Questions 3 and 4 are based on the news report you have just heard. 3. A) It suspended diplomatic relations with Libya. B) It urged tourists to leave Tunisia immediately.
Suffering in silence Despite a law designed to protect them, many people with disabling conditions are unaware of their rights. Carole Concha-Bell tells of her experiences. Being diagnosed v. 诊断；被诊断为（diagnose的过去分词）with a disabling condition is always a shock. Learning to live without the guarantee of health is like having to unlearn vt. 忘却；抛掉以前的想法；去掉…的弊习a previous life. The implications n. 蕴涵式；暗指，暗示；含蓄，含意； 卷入for your working life may seem intimidating 吓人的、令人不安的. There is the Disability Discrimination Act (DDA) 残障歧视法, of course. But does it really provide the protection in the workplace that parliament n. 议会，国会intended v. 打算；准备? Are employers merely paying lip service to 口头上承认the DDA? Or are they even aware of an employer's legal duties and responsibilities义务与责任? In my experience, it is the latter. I have received little support from employers to whom I have revealed v. 透 露（reveal的过去式）；显示my condition. This has often left me feeling at a disadvantage and wondering adj. 疑惑的；觉得奇怪的why I bothered doing so in the first place 首先，第一，原本. I had been struggling with illness long before 很早以前；在…以前很久I was diagnosed. In practical terms 实际上；在实践中the diagnosis did little to aid me有助于. Of course, it enabled me to understand my body, my limitations and set me on a course to stabilize vt. 使…坚固；使…安定；装稳定器my symptoms. But it brought a new dilemma n. 困境；进退两难；两刀论法. Where I had previously struggled to work while ill, ignorant adj. 无知的；愚昧的of why my body was misbehaving vi. 作弊；行为不礼貌, I now had a name for my daily struggle: Lupus (狼疮). This is a chronic (慢性的) auto-immune 自身免疫的disorder that can affect virtually adv. 事实上，几乎；实质上any system in the body. It also leaves a huge, dark question hanging over my head when seeking employment: should I tell my employers I have a condition? It is a dilemma that continues to be a root cause of anxiety [??'za??t?] both for myself and for thousands of other UK employees. The rocky road 坎坷崎岖的路to my unfortunate enlightenment about work and disability began just after graduatio n n. 毕业；毕业典礼；when I'd set my sights on a career in communications and landed my dream job with a respected p ublic relations consultancy (咨询公司) in Bristol. But while I was learning the art of media relations, my body w asn't quite making it in health terms. I often went to work with swollen limbs n. [解剖] 四肢and fevers. At my first a nd last performance review 服务表现检讨；业绩评价, my boss was amazed that, despite my many capabilities, I hadn't quite taken control of my responsibilities. A few months later, my contract n. 合同；婚约wasn't renewed and I plunged 投入；跳 进；使陷入further into new depths of ill health. However, I was determined not to be beaten and returned to the interview trail. My next job was in publishing. But despite a shining adj. 光亮的；华丽的performance at the interview, I felt like a fraud n. 欺骗；骗子；诡计. How long would it be before I sank into ill health and depression n. 沮丧；洼地；不景气；忧愁again? The job was to end with a monumental adj. 不朽的；纪念碑的；非常的bang when I became so poorly I could no longer f unction n. 功能；[数] 函数；vi. 运行；活动；. A few feverish adj. 发热的；极度兴奋的weeks in bed ended in specialist appointment, where I was diagnosed with Lupus and rushed into hospital for fear that 生怕，唯恐；以免；以防万一it may have attacked my interna l adj. 内部的；内在的；国内的organs. The next 12 months were filled with confusion n. 混淆，混乱；困惑. I had no idea about benefits, felt alienated (被视为另类) by the medical establishment 医疗机构and lived off 靠……生活my savings until I was broke. I realized 意识I needed help from my family and moved to London. As soon as I felt better, I marched into a marketing recruitment n. 补充；征募新兵consultancy n. 咨询公司；顾问工作and, within 10 minutes, I had impressed the interviewer enough to be offered a job with the agency. We agreed on a decent adj. 正派的；得体的；相当 好的salary and I told him I had arthritis (关节炎) and would need to work a four-day week. Things went well at the start but soon the client 客户meetings began to fall on my day off, and I rarely le ft the office on time. I began to slip both in health and professional terms n. 术语；学期；期限；条款. The 10-hour days cras hed around my head; no amount of make-up 化装化妆组成could disguise my ill health as I battled against the odds迎 难而上，成败之际，冲破万重的困难to prove to myself that I could still make it in the business world. I often cried on the bus on 不久前my contract was due to be made permanent adj. 永久的，永恒的；不变的, I was called to the boss's office and given the "talk" about how my performance n. 性能；绩效；表演；执行was slipping, how awful I looked. I
Part I Writing (30 minutes) Directions: Suppose you are asked to give advice on whether to attend college at home or abroad, write an essay to state your opinion. You are required to write at least 150 words but no more than 200 words. 【参考范文】 Whether to Attend College at Home or Abroad? Currently, with studying abroad gains mounting popularity among people, there is a heated debate about whether to attend college at home or abroad. Opinions on this topic vary from person to person. Some see more benefits in studying at home while others claim that studying abroad is a more ideal choice as it’s more challenging. Personally, I am a strong favorer of the latter view. Listed below are the reasons for my advice. First of all, attending college abroad provides an opportunity to broaden one’s experience and mind. You can acquire cross-cultural experiences and gain new perspectives on your chosen field of study. In addition, studying abroad helps you to polish your social skills; you can make friends with different people with different background. Thirdly, overseas studying is conducive to the formation of an independent, autonomous and tenacious personality, which will ultimately benefit the achievement of our life goals. Just as an old saying goes: “It is better to travel thousand miles than to read ten thousand books.” Then studying abroad can not only enable us to reap in our books, but also in our trips. And this is why attending college abroad is a preferable selection for me. Part II Listening Comprehension 说明：2017年6月大学英语六级真题全国共考了两套听力。本套（即第三套）的听力材料与第一套完全一样，只是选项的顺序不同而已，故本套不再重复给出。 Part III Reading Comprehension (40 minutes) Section A Directions: In this section, there is a passage with ten blanks. You are required to select one word for each blank from a list of choices given in a word bank following the passage. Read the passage through carefully before making your choices. Each choice in the bank is identified by a letter. Please mark the corresponding letter for each item on Answer Sheet 2 with a single line through the centre. You may not use any of the words in the bank more than once.
2018年12月大学英语四级考试真题（第3套） Part I Writing (30minutes) Directions: For this part, you are allowed 30 minutes to write a short essay on the challenges of starting a career after graduation. You should write at least120 words but no more than 180 words. ___________________________________________________________________________________________________ ___________________________________________________________________________________________________ ___________________________________________________________________________________________________ Part II Listening Comprehension (25 minutes) 说明：由于2018年12月四级考试全国共考了2套听力，本套真题听力与前2套内容完全一样，只是顺序不一样，因此在本套真题中不再重复出现。 Part ⅢReading Comprehension ( 40 minutes ) Section A Directions: In this section, there is a passage with ten blanks. You are required to select one word for each blank from a list of choices given in a word bank following the passage. Read the passage through carefully before making your choices. Each choice in the bank is identified by a letter. Please mark the corresponding letter for each item on Answer Sheet 2 with a single line through the centre. You may not use any of the words in the bank more than once. Questions 26 to 35 are based on the following passage. A few months ago, I was down with a terrible cold which ended in a persistent bad cough. No matter how many different 26 I tried, I still couldn’t get rid of the cough. Not only did it 27 my teaching but also my life as a whole. Then one day after class, a student came up to me and 28 traditional Chinese medicine. From her description, Chinese medicine sounded as if it had magic power that worked wonders. I was 29 because I knew so little about it and have never it before. Eventually, my cough got so much 30 that I couldn’t sleep at night, so I decided to give it a try. The Chinese doctor took my pulse and asked to see my tongue, both of which were new 31 to me because they are both non-existent in Western medicine. Then the doctor gave me a scraping（刮）treatment known as “Gua Sha”. I was a little 32 at first because he used a smooth edged tool to scrape the skin on my neck and shoulders. A few minutes later, the 33 strokes started to produce a relieving effect and my body and mind began to 34 deeper into relaxation. I didn’t feel any improvement in my condition in the first couple of days, but after a few more regular visits to the doctor, my cough started to 35 . Then, within a matter of weeks, it was completely gone! A) deepen I)remedies B) experiences J) scared C) hesitant D) inconvenience K) sensitive E) lessen L) sink F) licenses M) temporary G)pressured N) tremble H) recommended O) worse
2016年6月大学英语六级考试真题（第三套） Part I Writing(30minutes) Directions:For this part,you are allowed30minutes to write a short essay on the use of robots.Try to imagine what will happen when more and more robots take the place of human beings in industry as well as people’s daily lives. You are required to write at least150words but no more than200words. Section A Directions:In this section,you will hear two long conversations.At the end of each conversation,you will hear four questions.Both the conversation and the questions will be spoken only once.After you hear a question,you must choose the best answer.from the four choices marked A),B),C)and D).Then mark the corresponding letter on Answer Sheet1with a single line through the centre. Questions1to4are based on the conversation you have just heard. 1.A)It is advertising electronic products.B)It is planning to tour East Asia. C)It is sponsoring a TV programme.D)It is giving performances in town. 2.A)20,000pounds.B)12,000pounds. C)Less than20,000pounds.D)Less than12,000pounds. 3.A)A lot of good publicity.B)Talented artists to work for it. C)Long-term investments.D)A decrease in production costs. 4.A)Promise long-term cooperation with the Company. B)Explain frankly their own current financial situation. C)Pay for the printing of the performance programme. D)Bear the cost of publicising the Company's performance. Questions5to8are based on the conversation you have just heard. 5.A)He has been seeing doctors and counsellors.B)He has found a new way to train his voice. C)He was caught abusing drugs.D)He might give up concert tours. 6.A)Singers may become addicted to it.B)It helps singers warm themselves up. C)Singers use it to stay away from colds.D)It can do harm to singers'vocal chords. 7.A)They are eager to become famous.B)Many lack professional training. C)Few will become successful.D)They live a glamorous life. 8.A)Harm to singers done by smoky atmospheres.B)Side effects of some common drugs. C)Voice problems among pop singers.D)Hardships experienced by many young singers. Section B Directions:In this section,you will hear two passages.At the end of each passage,you will hear three or four questions.Both the passage and the questions will be spoken only once.After you hear a question,you must choose the best answer from the four choices marked A),B),C)and D).Then mark the corresponding letter on Answer Sheet
2016年12月大学英语四级考试真题答案（共三套）听力答案 Section A 1. [A] It was dangerous to live in. 2. [B] A storm 3. [B] They were trapped in an underground elevator. 4. [C] They sent supplies to keep the miners warm. 5. [D] Close some of its post office. 6. [C] Stopping mail delivery on Saturdays. 7. [A] Many post office staff will lose their jobs. Section B 8.[D] He will lose part of his pay. 9.[B] He is a trustworthy guy. 10.[D] She is better at handling such matters. 11.[C] He is always trying to stir up trouble. 12.[D] Reserved 13.[A] They stay quiet 14.[C] She was never invited to a colleague’s home. 15.[B] Houses provide more privacy Section C 16. [D] They will automatically be given hiring priority. 17. [C] Visit the school careers service. 18. [B] Supervising study spaces to ensure a quiet atmosphere. 19. [C] It may be sold at a higher price. 20. [A] It is healthier than green tee. 21. [D] It does not have a stable market. 22. [B] They prefer unique objects of high quality. 23. [B] They could only try to create at night. 24. [A] Make wise choices. 25. [A] To boost the local economy. 阅读答案 Section A 26. [E] challenges 27. [J] searched 28. [D] categorizing 29. [K] similarities
【作文】 题目： Directions: Suppose you are asked to give advice on whether to attend a vocational college or a university, write an essay to state your opinion. You are required to write at least 150 words but no more than 200 words. 参考范文： With the flourish of education industry, modern students are faced with more alternatives to continue their further education. Both attending a vocational college or a university serves as two main options for the high school graduates. In terms of which to choose and what to be taken into consideration, I shall advise as follows: Primarily, self-orientation matters the most when it comes to a issue like this. Obviously, the main task of vocational college is cultivating human resource with practical capability. Instead, university serves as the cradle of academic researchers in different areas. Therefore, being aware of your self-expectation with a clear future blueprint lays a foundation for this important decision. Apart from what has been mentioned above, personal interest also plays a key role in it. For both passion and motivation are derived from interest, which not only decide how far you can reach academically and professionally but also how happy and fulfilled you will be . To sum up, a clear recognition of self orientation and personal interest will decide whether you will tick the box of vocational college or university. Only in this way can we get the most out of the further education. 译文： 随着教育产业的蓬勃发展，现在的学生们与过去相比，面对更多高等教育的不同选择。进入职业学院或进入综合大学学习是高中毕业生两个主要的出路。如何进行选择，应该考虑哪些因素?我所给出的建议如下：