FNSACC516 Implement And Maintain Internal Control Procedures Assessment – Tafe Queensland Australia.

Subject Code & Title: FNSACC516 Implement And Maintain Internal Control Procedures
Assessment Task No : AT 1
Assessment Name : Internal Controls Assignment
General Instructions: This case study recommends you research the beef industry to give yourself some background knowledge. You are required to develop a report to the CEO and Board of the company, identifying the internal control procedures required within the organisation. You will be required to submit the report following organisational formatting procedures and recommendations to address the internal control
requirements for the company. Your answers are required to be grammatically correct and where there is a report to present it should be completed as a business report.
FNSACC516 Implement And Maintain Internal Control Procedures Assessment – Tafe Queensland Australia.

FNSACC516 Implement And Maintain Internal Control Procedures Assessment – Tafe Queensland Australia.

Information / Materials provided:
Appendix A – Internal Control Case Study – including corporate structure
Appendix B – Operational Procedures
Appendix C – Governance and policy extract
Appendix D – Medication Stock take / Inventory

Assessment Criteria:
To achieve a satisfactory result, your assessor will be looking for your ability to demonstrate the following key skills/tasks/knowledge to an acceptable industry standard:

1.Ability to interpret and understand business operations in the light of corporate governance and ethical requirements
2.Identify the correct decision making process using corporate policy
3.Develop internal control procedures
4.Establishing financial delegations
5.Ability to write a report aimed at a specific audience, identifying stake holders
6.Preparation of flow charts identifying where internal controls need to be implemented
7.Identification of industry policy
8.Establishing performance indicators for compliance with internal controls
9.Identification of discrepancies and their causes
10.Ability to modify an existing procedure to ensure compliance with corporate governance and policy
11.Identification of financial legislation applicable to the organisation
12.Discuss the ethical and confidentiality issues for handling company files
13.Understand the advantages and disadvantages of internal controls and the effect of poor internal controls
14.Understanding of the need for internal controls and external auditing

You are required to complete all tasks to a satisfactory industry standard as per the Marking Criteria and instructions provided.

Please ensure you reference all external sources of information, following APA or Harvard referencing systems, guidance available through the TAFE Queensland Library Services

Number of Attempts:
You will receive up to two (2) attempts at this assessment task. Should your 1st attempt be unsatisfactory (U), your teacher will provide feedback and discuss the relevant sections / questions with you and will arrange a due date for the submission of your 2nd attempt. If your 2nd submission is unsatisfactory (U), or you fail to submit a 2nd attempt, you will receive an overall unsatisfactory result for this assessment task. Only one re-assessment attempt may be granted for each assessment task. For more information, refer to the Student Rules.

Materials to be supplied:
a. Students to supply own computer/device
b. Students require word processing software to access the assessment tasks and complete activities as directed.
c. Students require access to Connect via the internet to access all documents, resources and templates and to submit assessment.

Work, Health and Safety:
Students are to ensure they have a safe working environment, conducting WHS risk assessments before completing any assessment task. Students are responsible for following the TAFE Queensland Student Rules. Students can seek support and assistance from TAFE Queensland Learning Support Services.

Students are to discuss any concerns with their Assessor prior to submission and due date.

Instructions to Assessor:
Assessment must be conducted in a safe environment where evidence gathered demonstrates consistent performance of typical activities experienced in the accounting field of work and include access to:

1. office equipment, technology, software and consumables required to implement internal and maintain internal control procedures
2. corporate governance documentation required for role
3. organisational operational policies and procedures required for role.

This is an assignment the students can research and submit, due according to dates in the Unit Study Guide.

Use the Marking Criteria and Benchmark Answers provided to assess this task and provide feedback to the Candidate. You may negotiate to address any unsatisfactory answers verbally with the learner; note responses on assessment task and in feedback section on Marking Criteria.

Specifications of assessment:

1. Students are required to supply their own device with relevant word processing software.
2.This task is to be completed in the students’ own time and space.
3.Students are required to refer to the TAFE Queensland Student Rules.
4.Students are to refer to TAFE Queensland Learning Support Services for assistance as required.
5. WHS – risk assessments for all assessment tasks are to be completed by the student and the assessor prior to commencing.Students and Assessors are responsible for their own safety, ensuring a safe environment and access to relevant support resources. If at any stage anyone identifies risk to the participants or environment the assessment is to stop and be reported to the Assessor with alternative arrangements to be made.
6.Assessors can provide advice to clarify questions/requirements.
7.Students are to submit all completed assessment tasks via Connect by the due date as referenced in the Unit Study Guide.
8.Assessors are to document any reasonable adjustment afforded to the student on the Marking Criteria
9.Assessors can negotiate to address any re submissions with the student verbally, scribing responses for the student on the Marking Criteria.

Note to Student:
An overview of all Assessment Tasks relevant to this unit is located in the Unit Study Guide.

You are required to develop a report to go to the CEO and the Board of the Golden Steer, a retail and wholesale meat sales organisation.

Research and/or access organisational procedure and report templates, ensuring they include the following information:

1.Purpose / Overview
6.Reporting requirements
8.Legislative basis

1.Preliminary material:
b.Table of Contents – major headings
c. Synopsis, abstract or summary

2.Body of the report
b. Research review
c. Results – key findings
d. Conclusion
e. Recommendations.

3.Supplementary material
a.Bibliography / references

Follow organisational procedures to develop your documents, including:

1.Use of technology and word processing software
2. Professional presentation – spelling, grammar, formatting, header, footer
3. Clear, industry relevant language and terminology
4. Referencing as required, Harvard or APA, plagiarism is not allowed.
5. Naming convention and version control
6. Storing, security and uploading

Ensure the following issues are addressed and/or provided within your report.

1.Brief explanation of financial legislation the company needs to abide by.

2.Reporting requirements including ethical and confidentiality considerations when storing,distributing and handling company files and documents – refer to organisational procedures.

3.Advantages and disadvantages of internal controls including consequences and outcomes for organisations that have poor or no internal controls.

4.Explanation of the necessity of internal controls for auditing and compliance monitoring.

5.A review of the operations to identify any breaches, at least one governance and one ethical.

6.Analysis of the data provided in the stock take tables for medication to identify the variances and the associated change/s in procedures that may have caused these variances.

7.Modifications required to the ‘feeding regime procedure’ (included under The Feedlot), to enable compliance with governance in internal controls.

8.Area where there is a need for additional Internal Controls.

9.Internal control procedure for the collection of Accounts Receivable, ensuring compliance with corporate governance.

10.Key Performance Indicators to be implemented to ensure compliance with the internal controls as identified in questions 2 & 8, and how these will be measured and monitored.

11.Timeline of when these Internal Controls should be implemented and monitored.

12.Procedural flow charts to identify the internal controls needed and how they are to be created,implemented and reviewed.

13.Response to the following suggestion:
‘The CEO has suggested to the Board that it is time for the company to go international. The Board has not minuted a decision on this yet; due to a time issue the CEO decides to take the decision into his own hands and commences selling to an international buyer.’ Referencing the decision making process chart within the Governance and policy document advise if the CEO has the right to do this.

14.Stakeholders who may be affected by the internal controls and why they should be consulted.

15.Table identifying financial delegations for the financial team, ensuring they are compliant with internal controls and governance.

FNSACC516 Implement And Maintain Internal Control Procedures Assessment - Tafe Queensland Australia.

16.Research of two other Standards relevant to the meat industry that could be added to the governance document. These could include any of the following standards and/or additional as justified in your report:

a.food standards,
b.meat processing,
c.meat standards/eating quality
d.hygienic production and transportation of meat and meat products for human consumption
e.Animal Welfare standards

Appendix A – Internal Control Case Study

This study looks at the structure and activities of a company, Golden Steer. Golden Steer Pty Ltd is a private company with annual sales of $60 million and over 20 employees. The shareholders of the company are a single family and the son is the CEO, he and his father are also Directors on the Board; the father is the Chairperson. This company is both involved in the retail and wholesale sectors and has a feedlot. The head office has a small shop which sells meat cuts to customers directly.

The wholesaling activities operate from the abattoir near the feedlot in Oakey to supply the domestic market. The marketing operation for the company is located at Eagle Farm near the airport, all premises the company operates from are owned by the family.

FNSACC516 Implement And Maintain Internal Control Procedures Assessment – Tafe Queensland Australia.

The corporate structure has been the same for several years and is as follows:

During recent meetings the Board has decided it is time to expand and head to the overseas market. The feedlot marketing, distribution and administrative activities are being continuously reviewed. As the company is a food organisation which retails they are required to be registered under HACCAP food safety, this requires continual internal auditing of quality controls. Along with this the company is also externally audited, to reduce costs of this the company has a number of internal audit procedures. However with the introduction of entering into the overseas market it was determined that the Financial Controller would put together a team to review all areas of the organisation and determine the need for control updates and new internal control procedures.

The Feedlot:
After the company has purchased steers (Wagyu and Long Fed), the cattle are all logged in and registered by a unique number. This number identifies the breed and any medications individual steers have been given. The cattle are allowed to feed in grass pastures for 6 months before being assigned to a yard in the Feedlot. When in the feedlot cattle are fed a mixture of grains and hay to ensure their health and weight gain to enable the best price for the cattle sale.

The procedure for the feeding regime is that stock persons are to log into a computer and update the feed register with the total amount of grain they are giving to the cattle; they do not split the different kinds of feed.

The Feedlot has a Feedlot Manager, 10 stock men, 4 administrative staff and a bookkeeper.

Abattoir :
Once the cattle have reached their correct weight and days on feed they are put on trucks and sent to the Abattoir. The end result is boxed meat assigned by weight and cut. A list of the output is sent to the Marketing Department who then sell to wholesalers and also assign meat to their retail shop.The Abattoir is independently owned and is a contractor to Golden Steer Pty Ltd.

The Marketing Department
The Marketing department is made up of the Marketing Manager and 4 salespeople. These sales people are assigned different states in Australia and are paid on a base salary plus commission. The Marketing department are also responsible to ensure payment is received from the customer.

The Finance Department:
The Finance department has the Financial Controller, Accounts Payable/ Payroll clerk, Accounts Receivable clerk and a book keeper. This area looks after the HR function of the organisation, ensures the internal audits are completed in a timely manner (both financial and quality) and works with the external auditor to ensure compliance.

Corporate Governance
A portion of the corporate governance document is attached.

Appendix B – Operational Procedures

The Feedlot Manager is responsible for the Feedlot budget and forecast.

When a cattle truck arrives with young steer for the feedlot it is weighed on the way in, the truck is then weighed on the way out and the difference is used to determine the payment to the supplier of the steers.

All medications for the animals are held in an open shed on the property and stock men/women enter get the necessary medication and write it on a medication sheet with the identification number of the steer to which it is administered. A stock take is completed monthly and any discrepancies are written off by the book keeper.

The feed for the cattle is weighed and put into the steers’ troughs, sometimes there may be a lack of a grain so the stock men/women put a substitute grain in instead. At the end of the month admin go through the feed diary and identify where substitute grain was used. The internal control procedure states that no substitution can be made unless there is approval by the feedlot manager. The feedlot manager then advises Admin of the change so it can be put through the feed system correctly.

When cattle leave the feedlot the empty truck is weighed on the way in and out – the difference should be the same as reported by the Abattoir. If there is a variance, manual adjustments are made.

The cattle are weighed in when the truck arrives and the weigh in report is sent to both the feedlot and marketing division. The carton meat, that is the product of the operation, is sorted by cut, packed, weighed and placed in cold storage ready to be distributed. At this time the carton meat inventory is sent to the Finance division of Golden Steer.

Marketing Department:
The marketing department make forward sales, based on what stock is heading to the feedlot on what day. They are able to forecast due to cattle being in the feedlot for a certain number of days only, e.g.Long Fed beef are grain fed for 170 days, Wagyu 365 days.

After making a sale an invoice is raised and sent to the Finance department, where it is entered into the accounting system. The policy for invoices is as follows – full payment required in 14 days, if it is not paid then marketing team to follow up, if it is not paid in a further 14 days the Financial department are to take over and send demand letters. Should any debts remain outstanding for more than a month the Financial Controller is to contact the customer and advise that is payment is not received the customer’s account will be frozen and put to a debt collection agency. If there is still no payment the financial controller must advise the CEO and a debt collection agency contracted to take over the collection.

Finance Department:
The finance department is responsible for all financial functions of the company; they also receive the inventory from the Abattoir to enter into the system. Sometimes there is a communication lag and inventory is not received for 2 days after it has been put in cold storage. The feedlot send the weights of cattle, both in and out down to the Finance department and these are checked against supplier invoices and the records from the Abattoir, before invoices are issued or suppliers are paid. These records are sent at the end of every week.

The AP and AR clerks share the data input as sometimes it is very busy. The bookkeeper completes the end of month journals and review the AP and AR work. The AP also completes and enters the payroll data into the system and uploads it to the bank. All payments are authorised by the Financial Controller and the CEO.

FNSACC516 Implement And Maintain Internal Control Procedures Assessment – Tafe Queensland Australia.

FNSACC516 Implement And Maintain Internal Control Procedures Assessment – Tafe Queensland Australia.

Audit Committee:
The Board have requested that a committee be set up to identify any internal control issues that do not comply with the corporate governance. The committee has been active for a month and the Board has asked for a report.

1.Sales are being made to customers who have been identified as credit risks and payment is not occurring with 14 days, however Marketing are continuing to chase the customer until a month after the invoice has been issued before handing over to Finance.
2.If the list of inventory has not come through from the Abattoir the marketing department use forecasts to sell on.
3.Every month there have been significant write offs of medication at the Feedlot, the committee is told the stock people just forget to write it down.
4.A stock take of the carton meat is completed at the end of the month by the Abattoir; there has been a consistent variance over the last 6 months.
5.As there is a retail shop attached to the Marketing branch, staff are allowed to go and get meat free of charge from the shop to the value of $100 per week, sometimes the shop assistant will allow this to increase by up to $20 per staff member.

Appendix C – Governance and policy extract

Corporate Governance Policy
Golden Steer Pty Ltd Board of Directors is committed to effective corporate governance. Golden Steer Pty Ltd Corporate Governance Policy was first established in May 1995. These policies form the basis for all decision making and action. They set out key principles relating to the Golden Steer Pty Ltd Board of Directors governance role and processes and also the decision-making limitations imposed to achieve an appropriate balance of responsibilities and account abilities. The Golden Steer Pty Ltd Corporate Governance Policy is subject to regular review. The Policy was reviewed by the Golden Steer Pty Ltd Board of Directors and changes were approved by the Board at its September 2005 meeting.

FNSACC516 Implement And Maintain Internal Control Procedures Assessment - Tafe Queensland Australia.
FNSACC516 Implement And Maintain Internal Control Procedures Assessment - Tafe Queensland Australia.

Board Process Policies

1.Overarching governance process
The Board’s job on behalf of its owners is to ensure Golden Steer is true to its Mission and achieves the strategic goals and objectives and, in doing so, meets all the legal and moral responsibilities and requirements accompanying ‘best practice’ corporate governance.

2.Governance policies
The Board is responsible for setting Golden Steer’s strategic direction, priorities and performance criteria. The Board is committed to governing through policies, enabling it to speak with one voice on critical issues and core values.

The Board will carry out its governance responsibilities based on the following three groups of policies:

1.Results policies; describing the results the Board wants to be achieved. Results policies will include Golden Steer’s Purpose or Mission statement, a Statement of Core Values, a set of Key Result Area statements (KRAs) defining the benefit provided, beneficiaries and the cost or worth of the benefit and Key Performance Indicators (KPIs) defining the next level of outcomes detail. These are located in the Strategic Plan.

2.Board Processes policies; describing the way the Board carries out its governing role including a definition of its relationship with the Chief Executive Officer and the Company Secretary, where these are different individuals.

3.Chief Executive Officer Delegation policies; making clear constraints or limits on the choice of operational means available to the Chief Executive Officer for the achievement of organisational outcomes or results. No separate delegations exist in relation to the Company Secretary.

3.Connection with owners

The Board represents its owners, moral and legal, exercising a duty of care for Golden Steer and all of its stake holders.

The Board acts in trusteeship for Golden Steer’s owners. The Board will:

1.Gather information about their concerns, needs and aspirations.
2.Remain up-to-date in relevant industry related matters.
3.Report to its owners on a regular basis on the performance of Golden Steer.

4.Code of Ethics and proper practice (including conflict of interest)
The Board represents its owners, moral and legal, exercising a duty of care for Golden Steer and all of its stakeholders. The Board is responsible for setting the ethical framework for Golden Steer, defining and nurturing Golden Steer’s fundamental values. Sound Board systems provide protection for Golden Steer, its stakeholders, the Board and its Directors against fraud, illegal practices and poor performance by its own members and its Chief Executive Officer and staff. The Board is committed to the adoption of ethical conduct in all areas of its responsibilities and authority. Directors shall:

1.Act honestly and in good faith at all times.
2.Declare all interests that could result in a conflict between personal and organisational priorities.
3.Be diligent, attend Board meetings and devote sufficient time to preparation for Board meetings to allow for full and appropriate participation in the Board’s decision making.
4.Ensure scrupulous avoidance of deception, unethical practice or any other behaviour that is, or might be construed as, less than honourable in the pursuit of Golden Steer’s business.
5.Disclose any matters, including medical grounds, of which they are aware that may have an impact on their ability to perform their duty as a Director
6.Not disclose to any other person confidential information other than as agreed by the Board or as required under law.
7.Act in accordance with their fiduciary duties, complying with the spirit as well as the letter of the law, recognising both the legal and moral duties of the role.
8.Abide by Board decisions once reached notwithstanding a Director’s right to pursue a review or reversal of a Board decision.
9.Not do anything that in any way denigrates Golden Steer or harms its public image. The Board shall:
10.Ensure that there is an appropriate separation of duties and responsibilities between itself, the Chief Executive Officer and the Company Secretary, where these are different individuals.
11.Make every reasonable effort to ensure that Golden Steer does not raise community, supplier or stake holder expectations that cannot be fulfilled.
12.Meet its responsibility to ensure that all staff employed by Golden Steer are treated with due respect and are provided with a working environment and working conditions that meet all reasonable standards of employment as defined in relevant workplace legislation.
13.Regularly review its own performance as the basis for its own development and quality assurance.
14.Carry out its meetings in such a manner as to ensure fair and full participation of all Directors.
15.Ensure that Golden Steer’s assets are protected via a suitable risk management strategy

It is an essential aspect of good governance that Board Members (and those invited to attend Board meetings) maintain strict confidentiality in respect of all Board matters and discussions. The contents of Board Papers and matters discussed at Board meetings may only be disclosed with the agreement of the Board or as may be required by law. In most cases Board information will be disclosed through the Chair who will act as the voice of the Board.

Board Members are not responsible to ‘report’ to their constituents (i.e. their appointing State or Category of Membership). Once a person is appointed to the Board, their duty is to the Board and ACPET as a whole. Board Members may only disclose that which they are specifically authorised or legally obliged to disclose. If a Board member is in any doubt as to what they may or may not disclose, they should seek clarification during the Board meeting or from the Chair.

For these reasons, Board Members will be expected to have confidential email and mailing addresses for Board communications.

Confidentiality forms the basis of trust and encourages an open and honest forum for discussion. Board Members have a right to freely express their views or convey information without fear of those views or that information being leaked from the Board meeting or the Board Member being named outside the Board meeting as taking a particular position.

Unfortunately, confidential information can be used by some as a form of currency or to improperly promote their personal interests or ambitions. Board Members or invitees who are found to have improperly disclosed Board information will be removed.

The Board places great importance on making clear any existing or potential conflicts of interest for Directors. Conflicts of interest may occur:

FNSACC516 Implement And Maintain Internal Control Procedures Assessment – Tafe Queensland Australia.

When a Director, or his/her immediate family or business interests, stands to gain financially from any business dealings, programs or services provided to Golden Steer.

When a Director offers a professional service to Golden Steer.

When a Director stands to gain personally or professionally from any insider knowledge if that knowledge is used for personal or professional advantage.

As per the Golden Steer Conflict of Interest Policy:
1.Any business or personal matter which could lead to a conflict of interest of a material nature involving a Director and his/role and relationship with Golden Steer, must be declared and registered in the Register of Interest.

2.All such entries in the Register shall be presented to the Board and minuted at the first Board meeting following entry in the records.

FNSACC516 Implement And Maintain Internal Control Procedures Assessment – Tafe Queensland Australia.

3.All conflicts of interest must be declared by the Director concerned at the earliest time after the conflict is identified.

4.The Board shall determine whether or not the conflict is of a material nature and shall advise the individual accordingly.

5.Where a conflict of interest is identified and/or registered, and the Board has declared that it is of material benefit to the individual or material significance to the company, the Director concerned shall not vote on any resolution relating to that conflict or issue.

FNSACC516 Implement And Maintain Internal Control Procedures Assessment – Tafe Queensland Australia.

6.The Director shall only remain in the room during any related discussion with Board approval.

7.The Board will determine what records and other documentation relating to the matter will be available to the Director.

8.All such occurrences will be minuted.

9.Individual Directors, aware of a real or potential conflict of interest of another Director, have a responsibility to bring this to the notice of the Board.

FNSACC516 Implement And Maintain Internal Control Procedures Assessment – Tafe Queensland Australia.

FNSACC516 Implement And Maintain Internal Control Procedures Assessment – Tafe Queensland Australia.

6.Financial planning and budgeting
The Board has a role to characterise risks and ensure that strategies to minimise or mitigate these are put in place and implemented.The Board represents its owners, moral and legal, exercising a duty of care for Golden Steer and all of its stakeholders. Budgeting/financial planning for any financial year or the remaining part of any financial year shall be designed to ensure the achievement of the Board-determined Results. Accordingly the Chief Executive Officer must not:

1.Fail to demonstrate:
a) a credible projection of revenues and expenses,
b) separation of capital and operational items,
c) projection of cash flows, and
d) disclosure of planning assumptions.

2.Create financial risk beyond Board-determined parameters.

3.Fail to incorporate/accommodate medium to long-term financial plans/projections and long-term business direction.

4.Design a financial plan that anticipates the achievement of a ‘bottom line’, materially different from that determined by the Board, e.g. a predetermined surplus, acceptable deficit or balanced budget.

5.Design plans that would/could threaten the achievement of Board determined financial ratios.

6.Fail to provide for current and future capital requirements such as future buildings.

7.Fail to provide for the Board’s developmental and other expenditure.

FNSACC516 Implement And Maintain Internal Control Procedures Assessment – Tafe Queensland Australia.

8.Fail to plan for the Board-determined spread of revenue sources.

9.Neglect to demonstrate responsible management of Golden Steer’s assets, including supporting suitable controls to be maintained over the medication stock on hand**.

7.Financial management
The Board has a role to characterise risk and ensure that strategies to minimise or mitigate these are put in place and implemented.
The Board represents its owners, moral and legal, exercising a duty of care for Golden Steer and all of its stakeholders.
The Chief Executive Officer is responsible for the day-to-day financial and risk management of Golden Steer. In carrying out this duty he/she must ensure that nothing is done, or authorised to be done, that could in any way cause financial harm or threaten Golden Steer’s financial integrity. Accordingly, in managing the financial affairs of Golden Steer and risks associated with its business end eavours, the Chief Executive Officer must not:

FNSACC516 Implement And Maintain Internal Control Procedures Assessment – Tafe Queensland Australia.

1.Use any organisational funds, or enter into any contracts or accept other liabilities, other than for the furtherance of Board-approved purposes and priorities.

2.Expend more funds than have been received in the financial year unless offset by approved borrowings or approved withdrawals from reserves.

3.Allow undisputed invoices from suppliers of goods and services to remain unpaid beyond trade credit terms agreed with those suppliers.

4.Fail to pay staff in accordance with their employment contracts.

5.Authorise expenditure beyond the level established by the Board.

6.Fail to meet all government imposed compliance requirements or payments on time and to standard.

7.Breach Australian Accounting Standards.

8.Acquire, encumber or dispose of land or buildings.

9.Neglect to ensure that there are limitations on expenditure and adequate controls on the use of credit or other purchase cards by card holding staff.

10.Fail to assertively pursue receivables overdue.

The Chief Executive Officer is responsible for implementing a Risk Management Plan and is required to update the Board, at least quarterly on management, assessment and mitigation of very high and high ranked risks.

On an annual basis a full reassessment of organisational level risks, controls and strategies is to be conducted and presented to the Board by the Chief Executive Officer.

FNSACC516 Implement And Maintain Internal Control Procedures Assessment – Tafe Queensland Australia.

FNSACC516 Implement And Maintain Internal Control Procedures Assessment – Tafe Queensland Australia.

8.Internal Control Procedures (excerpt)
The Board has a role to characterise risk and ensure that strategies to minimise or mitigate these are put in place and implemented.
The Board represents its owners, moral and legal, exercising a duty of care for Golden Steer and all of its stakeholders. Internal controls are to be implemented to ensure the outcomes desired in the corporate governance.
Which includes all stock should be accounted for separately

Appendix D – Medication Stock take / Inventory

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