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NEW QUESTION # 263
Separating processes such as ordering, receiving, and payment into different duties to be performed by different employees represents what aspect of internal controls?
Answer: D
Explanation:
Separating processes such as ordering, receiving, and payment into different duties performed by different employees is a control activity. This aspect of internal controls helps prevent fraud and errors by ensuring no single individual has control over all aspects of a transaction, promoting accountability and accuracy within the organization. References: Internal controls frameworks (e.g., COSO), audit and compliance guidelines, risk management in procurement.
NEW QUESTION # 264
Which of the following is MOST appropriate for review by an audit committee?
Answer: D
NEW QUESTION # 265
Which of the following is the BEST long-term strategy for creating top line revenue growth and increased sales for both an organization and its key suppliers?
Answer: A
Explanation:
Reaching out to suppliers for innovative ideas on products and services is the best long-term strategy for creating top-line revenue growth and increased sales for both the organization and its key suppliers.
Collaborating with suppliers can lead to new product developments, process improvements, and innovative solutions that drive growth and competitive advantage. Identifying low-cost options (Option A) focuses on cost reduction rather than growth. Reviewing SOW standards (Option C) and asking sales and marketing for industry trends (Option D) are useful but not as impactful as direct collaboration with suppliers for innovation.
References:
* The Procurement and Supply Manager's Desk Reference by Fred Sollish and John Semanik
* Supply Chain Collaboration: How to Implement CPFR and Other Best Collaborative Practices by Ronald K. Ireland and Colleen Crum
NEW QUESTION # 266
An online music streaming company has two subscription options:
1.Listen to unlimited music with five minutes of advertisements for every hour of music.
2.Pay a monthly fee and listen to unlimited music with no ads.
If a potential customer wants to subscribe to the company but is indifferent between options 1 and 2, the customer's willingness to pay (WTP) is:
Answer: B
NEW QUESTION # 267
A supply manager for TUV, Inc. contracts with a new supplier of a critical raw material. After receiving several shipments, TUV's manufacturing team finds too much variation in the material dimensions. A meeting is held between the engineering and quality staffs of both companies to discuss the situation. Which of the following should the supply manager do NEXT?
Answer: B
Explanation:
When there is a significant variation in material dimensions, it is crucial to understand the root cause. By having the engineering and quality staffs visit the supplier's facility, they can review and possibly improve the supplier's processes. This collaborative approach helps in identifying and solving the problem, ensuring future shipments meet specifications and maintaining the relationship with the supplier.
References
* ISM (Institute for Supply Management). Supplier quality management.
* APICS (Association for Supply Chain Management). Supplier relationship management best practices.
NEW QUESTION # 268
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