Consider the Following Short Case as You Respond to the Next

question 60

Multiple Choice

Consider the following short case as you respond to the next question: Amanda is a partner in a CPA firm; she supervises a staff of ten professionals, some of whom are already licensed CPAs and some of whom are still working toward licensure. She is responsible for audits of independent bookstores in California, Nevada and Arizona. Amanda is concerned that the less experienced professionals she supervises are repeating the mistakes she and the more experienced professionals on her team made when they began auditing. She therefore wants to create a knowledge management system.Call recommended seven steps for developing a knowledge management system, one of which relates to defining business goals. Appropriate business goals for Amanda's situation include:

• A)Hire more auditors.
• B)Cut down on relapse errors.
• C)Both A and B.
• D)Neither A nor B.

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Definitions:

Standard Time

A predetermined or established duration for performing a task, used for planning, scheduling, and evaluating work efficiency.

Normal Time

usually refers to the standard duration allocated to complete a task or process under typical conditions.

Fatigue Allowances

Adjustments made in the scheduling or workload to account for worker fatigue, aimed at maintaining efficiency and preventing accidents.

Normal Time

The estimated duration to complete a task under normal conditions, taking into account average delays and productivity levels.