2016年ACCA考试模拟试题:财务管理(2)[1]

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2016年ACCA考试模拟试题:财务管理(2)[1]
2016年ACCA考试模拟试题:财务管理(2)[1]特许公认会计师(ACCA/CAT)
The following information should be used when answering questions 1, 2 and 3.

  Scenario

  CAET have implemented a bespoke Human Resources (HR) system. The system has gone live but it has not proved very

  popular or successful, with users claiming that it only partly fulfils their requirements. A consultant has been hired to

  examine their claims and to suggest how their concerns might be tackled.

  The consultant’s report has highlighted the role played by the Requirements Specification. He suggests that the

  Requirements Specification’s reliance on ambiguous textual specifications has led to problems of ill-defined and poorly

  communicated requirements. He claims that the ‘analyst’s failure to use diagrammatic models has meant that many

  requirements were not fully understood before they were programmed. Specifications without diagrams are very difficult to

  quality assure.’ His report quotes several examples of textual specifications. Two specifications are reproduced below;

  Specification 1(field names are shown in italics)

  The system should hold information about Jobs (job number, job description, grade) and about the Departments

  (department name, department head) that these Jobs are in. A Department may have many Jobs allocated to it, but one

  Job is only in one Department. When these Jobs become vacant they should be advertised in both Internal and External

  media. The information that must be stored is

  date advertised, size of advertisement, noticeboard location

  (for internaladvertisement only),

  newsletter reference

  (for internal advertisement only),

  newspaper edition

  (for external advertisementonly) and cost of advertisement

  (for external advertisement only). Information about Applicants (applicant name, applicantaddress) is required, specifying which Job they are applying for and where they saw the Job adv特许公认会计师(ACCA/CAT)