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ACCA SBL March 2024 Astranti Mock Exam 2
ACCA STRATEGIC
BUSINESS LEADER
MARCH 2024
MOCK EX AM 2
Solutions
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ACCA SBL March 2024 Astranti Mock Exam 2
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ACCA SBL March 2024 Astranti Mock Exam 2
Task 1
1a - Prepare a report for the CEO that: (i) Analyses the role and effectiveness of AT's
audit committee in identifying and addressing issues, and (ii) Recommends, with
reasons, measures that could be implemented to address these audit findings.
Report on the role and effectiveness of the audit
committee at Athletic Transcentral
Introduction
This report provides an analysis oftheroleandeffectivenessoftheauditcommitteeat
Athletic Transcentral (AT) in identifying and addressing financial reporting and internal
control issues with reference to the findings from the latest internal audit report. This
report also outlines the committee's current activities and recommends measures to
enhance the internal audit process and rectify identified discrepancies.
Role of the audit committee
The audit committee ensures ethical, transparent financial operations and compliance
withlawsbyoverseeingreporting,controlsandauditorindependence.Itbridgesthegap
between Board and auditors, reviews audit effectiveness and advises on risk
management.
Identification of issues
AT's audit committee, comprising two Non-Executive Directors, has identified and
reported significant discrepancies in AT's operations to the Board. These include
inconsistencies in revenue recognition, misclassification of employee expenses and
challenges to the auditors' independence and activities. AT’s audit committee will have
otherduties,suchasengagingwithexternalauditors.However,thisreportisfocusingon
the issues raised in the recent internal audit report.
Addressing issues
After reviewing the results of the internal audit function’s investigation, the audit
committeemayprovidefurtherinstructiontotheinternalauditfunction,suchashowto
improve the effectiveness of the next audit. Additionally, the audit committee is
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ACCA SBL March 2024 Astranti Mock Exam 2
responsible for communicating the result to the Board, which it has doneinitsreport.
The Board can then seek to address issues where they have been discovered.
Effectiveness of the committee
Delayed review
TheauditreportwassubmittedinDecember,butitisonlynowbeingdiscussedwiththe
BoardinMarch.Giventhefinancialdiscrepanciesandincorrectexpenseclaimsidentified,
this delay potentially allowed issues to persist for three months. This suggests the
committee'shandlingwasnotfullyeffective,possiblyduetothemembers'prioritisation
or lack of time or capability to address the report sooner.
Audit function independence
A key role of the audit committee is toensuretheauditfunctionremainseffectiveand
independent. Resistance to audits is common, but the football staff’s resistance
underminestheauditfunction'sabilitytoperformcomprehensiveaudits.Theresistance
suggests a need for stronger support from AT’s leadership to ensure compliance and
cooperation.
TheissuesfacingAT’sinternalauditfunction,fromthelackofcooperation,indicatesthe
audit committee has not sufficiently conveyed the importance of cooperation to the
differentareasoftheorganisation.Itshouldbeacknowledgedthatthefootballersarean
influential group within AT and theirresistancemaybedifficulttoovercome.Theemail
mentionsthatthisissuealsoaroseinthelastauditreport,indicatingthat,despitebeinga
known problem, the audit committee has been unable to rectify it.
Expense issues cause
The resultsoftheinternalauditwillneedtobefollowedupwithmorespecificdetailsin
order to address the problems raised in the report. The results email doesnotprovide
any details to support the claim that the employee expense issues were caused by
employee errors and not deliberate fraud. If this omission was for the sake of brevity,
therewillnotbeanissue,butifitisindicativeoftheauditcommittee’sfailuretoconsider
this alternative explanationorensuretheauditfunctioninvestigatedthepossibility,this
will be a concern.
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Recommendations
Employee training and guidance on expense procedures
ATshouldimplementacomprehensivetrainingprogrammeforallemployees,focusingon
proper expensereportingproceduresandpolicies.Thisprogrammeshouldincludeclear
guidelines on distinguishing between business and personal expenses, submission
protocols and the importance of accurate documentation. By enhancing employees'
understanding, AT can rule out ignorance as a cause for erroneous expense claims.
More frequent reviews of expense claims
To detect and prevent inaccuracies in expense claims early, AT should increase the
frequency of its reviews. Implementing monthly or quarterly reviews, as opposed to
biannual ones, will allow for the timely identification of discrepancies and corrective
actions, thereby maintaining the integrity of the financial statements.
Audit compliance
It is crucial to foster a culture of audit compliance across AT. This can be achieved by
educating all employees about the significance of audit processes and their role in
upholding the organisation's financial health. Additionally, implementing strict
compliancemeasures,withclearconsequencesfornon-cooperation,willensureallaudits
areconductedsmoothlyandeffectively.WhileAT’sfootballplayers,especiallythoseinthe
men’s firstteam,areconsideredvaluableassets,theyneedtounderstandthatthesame
levelofcomplianceisexpectedofthem,andcontinuedfailuretocomplywillnolongerbe
tolerated.
More regular audits
Increasing the regularity of audits will strengthen AT's internal control system and
financialoversight.Thiscouldinvolveconductinginternalauditsquarterlyorfocusingon
high-risk areas identified in previous audits. More regular audits will also reinforce the
importance of compliance and transparency within the organisation.
Automated finance controls
AT should adopt automated financial systemstoimprovetheaccuracyandefficiencyof
its financial operations. These systems can minimise human errors, enable real-time
transaction monitoring and automate discrepancy alerts for issues such as expense
reportingorrevenuerecognitionerrors.Advancedfinancesoftwarewillsimplifytheaudit
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process,althoughfurtherinvestmentinAT'sITinfrastructureisneededtosupportthese
enhancements.
Regular review of audit processes
AT’sBoardofDirectorsshouldworkwiththeauditcommitteetoconductregularreviews
of the internal audit process to identify any bottlenecks or challenges in the audit
workflow. This shouldincludeassessingtheadequacyofresourcesavailabletotheaudit
committee to ensure they are equipped to perform their duties effectively.
Board oversight and support
Furthertothis,AT’sleadershipshouldconsiderstrengtheningtheBoard'soversightofthe
internalauditfunctionbyestablishingadirectreportinglinefromtheauditcommitteeto
theBoard.Thisensuresthatauditfindingsandrecommendationsaregiventherequisite
attention and acted upon promptly, which has not necessarily been the case up until now.
Conclusion
The audit committee at Athletic Transcentral plays a pivotal role in safeguarding the
organisation's financial integrity. By addressing the identified discrepancies and
implementing the recommended measures, AT can enhance its internal controls and
audit effectiveness, improve financial reporting accuracy, and foster a culture of
compliance and transparency across the organisation.
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(b) Write a briefing note for the CEO discussing AT's controls around its IT and
cybersecurity, and suggesting improvements where necessary.
Briefing note for the CEO on IT and cybersecurity
controls at Athletic Transcentral
Thank you for attendingthisbriefingregardingITandcybersecuritycontrolsatAthletic
Transcentral (AT).
Introduction
AT's digital transformation, featuring a new ticketing system, fan platform, and
e-commerceexpansion,raisesconcernsaboutcybersecurityadequacy.TheITManager's
report on cybersecurity controlsmustbecriticallyexaminedforpotentialvulnerabilities
and opportunities for enhancement.
Current controls and their efficacy
Access control
Comprehensive access control policies is a strong step towards securing sensitive
information and critical IT systems amidst expanding digital services. However, as AT’s
digital usage escalates, so do the complexity and sophistication of cyber threats. The
access control mechanisms must be evaluated against this increased digital footprint.
ConsideringthediversenatureofemployeesworkingforAT,basingaccesspermissionson
thestrictnecessitiesofeachindividual’srolewillhelptominimisetherisksofaccidental
or intentional data breaches from employees.
Multi-factor Authentication (MFA)
The adoption of three-factor authentication for public platforms by AT represents a
rigorous approach to secure user access. However, this level of authentication might
introducesignificantinconveniencetoAT’scustomers,affectingtheuserexperienceand
engagement. Two-factor Authentication (2FA) is more common and the reduction in
security may be justified by the reduced inconvenience.
Also, only applying these measures to public platforms means neglecting internal
systems, which are often repositories of sensitive data and operational capabilities. As
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such, implementing advanced access controls, such as MFA, across all digital interfaces
may be warranted.
Regular security reviews
AT's commitment to conducting weekly security reviews suggests a proactive stance
towards cybersecurity. Nevertheless, the absence of continuous, automated or human
monitoring and real-time threat detection capabilities limits the effectiveness of AT’s
overall cybersecurity.
Cyber threats are increasingly dynamic, with new vulnerabilities emerging rapidly. The
reliance on periodic reviews may delay the identification and mitigation of security
incidents andthreats.IfAT’scurrentITmachineandhumanresourcesarenotadequate
to provide this level of monitoring, it may be worth considering increasingthescaleof
the function to cope with the increased security requirements.
Training scope
Thedecisiontotargetcybersecuritytrainingatseniormanagersanddirectorsoverlooks
the critical role that every employee plays in ensuring the security of AT’s IT systems.
Human error remains one of the most significant vulnerabilities in cybersecurity. By
excluding broader staff from comprehensive cybersecurity awareness programmes, AT
risks undermining the overall security of its digital transformation initiatives. Every
employee, regardless of their role, should be equipped with the knowledge to identify,
report and mitigate potential cybersecurity threats.
Cryptographic security
While the use ofadvancedencryptionisapositivesteptowardssecuringdataintransit
and at rest, the notion of achieving a 'totally secure' system through cryptographic
securityaloneisoverlyoptimistic.Cybersecurityisamultifaceteddisciplinethatrequires
alayereddefencestrategy.Regardlessofthelevelofsecurity,duetothedynamicnature
of cybersecurity threats, no defence can provide complete security.
Recommended improvements
Address shortfalls in the current plan
To address the gaps in cybersecurity awareness, AT should implement an
organisation-wide training programme, covering theessentialsofcybersecurity,specific
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protocols for handling sensitive information, and guidelines for identifying and
responding to phishing attempts and other common cyber threats.
AT’s networks and data integrity should be continually monitored using a mixture of
automated cybersecurity software and human expertise.
Multi-factorAuthenticationshouldbeappliedtomorethanjustpublic-facingapplications
and platforms in order to minimise the risk of unauthorised access. While some
public-facing areas may only require Two-factor Authentication, some internal systems
housing more sensitive information may warrant the higher security that comes with
Three-factor Authentication.
Safeguarding young people’s information
In line with AT's value of ‘Safeguarding’ and the increaseddigitalengagementofyoung
fansandacademyparticipants,specificmeasuresshouldbeinstitutedtoprotectminors'
personal information. This could include deploying enhanced privacy settings,requiring
parental consentfordataprocessingandestablishingclearguidelinesforthecollection,
use and sharing of young people's data.
SuchmeasuresnotonlyreinforceAT'scommitmenttosafeguardingitsyoungsupporters
but also comply with regulatory standards for data protection and privacy.
External security assessment
To complement internal security efforts, AT should seek the expertise of external
cybersecurityspecialists,includingWhiteHathackers,toconductexhaustivepenetration
testing and vulnerability assessments. These external reviews can uncover hidden
weaknesses not immediately apparent to internal teams.
Theinsightsgainedfromtheseassessmentscanguidefuturestrategicenhancementsto
AT's cybersecurity infrastructure and policies.
New IT leadership
Considering the scale of the digital transformation project, the recruitment of a new
Head of IT or a specialised Director of IT with a proven track record in managing
large-scale IT operations and cybersecurity initiatives may warrant discussion.
While the current Director of Marketing and IT has helped spearhead the digital
transformationprojecttothispoint,theywereappointedwithasplitrolewhenAThada
muchlesserfocusonIT.Withthischange,havingadedicatedITdirectorinplacemaybe
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necessaryastheirleadershipwillbeinstrumentalinsteeringAT'sdigitalprojectstowards
success, ensuring not only the security of IT systems but also aligning technology
initiatives with broader organisational goals.
Conclusion
AthleticTranscentral'sdigitaltransformationpresentsbothopportunitiesandchallenges,
particularly in therealmofcybersecurity.Whiletheorganisationhaslaidafoundational
framework for IT security, there are critical areas where measures may fall short of
addressing the risks of a more digitally focused entity.
By adopting the recommended enhancements, AT can fortify its cybersecurity posture,
safeguardsensitivecustomerdataagainstemergingthreatsandensurethesuccessofits
digital transformation endeavours. Strengthening cybersecurity controls, broadening
employee training, engaging external expertise, and enhancing leadership within the IT
department are essential steps towards achieving a secure, resilientandthrivingdigital
future for Athletic Transcentral.
Thank you for your attention.
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Task 2
(a) Write a briefing note for the Board assessing the key risks of Athletic
Transcentral’s expansion project and their potential likelihood and impact on the
project and the organisation.
Briefing note for the Board on the risks of the
proposed stadium project
Thank you for attending this briefing regarding the assessment of risks relating to the
proposed Athletic Transcentral stadium project.
Introduction
Athletic Transcentral (AT) stands at the threshold of a transformative period with its
proposed stadium expansion. This venture, championed by the Administration and
Commercial Directors, aims to bolster AT's success in the long term. However, this
initiative carries with it a range of risks that necessitate a thorough evaluation by the
Board to safeguard the organisation's future interests and uphold its values.
Assessment of risks
Financial viability and debt servicing
AT's project, funded largely through debt, carries significant financial risks due to its
uncertainprofitability.Thepotentialfornotmeetingthenecessaryreturnstoserviceits
debts, or adhere to Financial Fair Play Regulations (FFPR), demands a comprehensive
review before proceeding.
The likelihoodofthisriskissignificantenoughtorequirefurther,extensiveinvestigation
beforeproceeding.GiventheunpredictableROIandfiercemarketcompetitioninfootball
and event hosting, accurately forecasting financial success is challenging. Failure could
lead to severe negative impacts, including financial turmoil, potential sanctions by the
KFA, or worse, bankruptcy. Until this proposed project is thoroughly analysed and
forecasting performed, the total risk is likely to be unacceptably high to proceed.
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Reputational risks
The proposed expansion risks reputational damage due to the potential for public
oppositiontoATreclaimingtheleasedpublicparkanddemolishingAthleticTranscentral
Football Club’s historic home stadium of 90 years. While the public backlash against
removing the park would require further investigation to ascertain, the emotional and
cultural ties to the current stadium that the community and fans have has a relatively
high likelihood of at least some backlash. The backlash to the project could involve
petitions to block the project, protestsorboycotts.Theultimateimpactofthisriskwill
depend on the scale of resistance amongst key stakeholders, most notably fans.
Regulatory risks
Navigating the complex web of regulatory approvals presents a formidable challenge,
withtheriskofdelaysordenialsposingadirectthreattoprojecttimelinesandfinancial
projections. Regulations may include planning permission, environmental sign-offs and
the absence of any landmark or heritage protections on the 90-year-old current stadium.
Ifappropriatelegalexpertiseisengaged,thelikelihoodofregulatoryissuesderailingthe
project can be kept to a minimum. Though, it is worth considering that any discretion
that the local councilhasrelatingtotheseregulationscouldbeturnedagainstATifthe
council members react poorly to having any extensiontotheparklandleaserefusedin
favour of this project.
Many regulatory issues can either be avoided or remedied with sufficient expertise
directed at theproblem,sodespitetheimpactbeingfairlyhighiftheprojectisdelayed
or stopped, its lower likelihood means it is, on balance, a less concerning risk.
Does not lead to increased attendance revenues
The anticipation that expanded facilities will significantly boost match attendance and
eventrevenuesmightnotmaterialiseasexpected.Thisriskisamplifiedbytheproximity
ofthreeotherDivision1teamstadiums,whichheightenscompetitionforspectatorsand
event hosting. Furthermore, the assumption overlooks the potential for a more direct
impactonclubsuccessandrevenuethroughinvestmentinplayerperformanceandteam
ranking improvements.
As with the financial risks discussed previously, the likelihood would require further
analysis to calculate, involving input from the Finance, Marketing, Commercial and
Administration Directors. But, as withthefinancialrisks,theimpactofthenewstadium
failing to draw proportionately larger crowds could be very damaging.
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Risk of branding issues
Sponsorshipdealsmaybelucrativebutassociationwithorganisationsinsectorsseento
beatoddswithAT’sbrandorvaluescouldprovetobeharmful,especiallywiththeplanto
givethatsponsornamingrightstothenewstadiumandprominentbrandvisibilityonthe
team uniforms. Sectors like betting or junk food can pose significant branding risks,
potentially conflicting with AT's values, especially regarding safeguarding young players
and fans and also having a positive impact on the community.
Such sponsorships are not uncommon for football clubs, particularlywithbettingfirms
like Bet-Red. With both of these potentialsponsors,itwouldbeworthresearchingtheir
brand perception amongst AT’s key stakeholder groups.
While it is likely that AT’s brand will be affected by the association with a prominently
placed partnering brand like this, the impact is unlikely to be very significant, but this
should be determined to a reasonable degree of confidence before any agreement is
signed.
Climate and sustainability risks
The project's environmental footprint, including carbon emissions and impacts onlocal
ecosystems,presentssignificantsustainabilitychallenges.Inaneraofprioritisingclimate
action, and with reducing its carbon footprint being one of AT’s key values, failure to
address these concerns could result in regulatory repercussions and damage to AT's
reputation as a community and environmentally conscious organisation.
Throughmitigationssuchascarbon-offsettingandincorporatinggreenelementsintothe
designs, the net risk impact and likelihood of environmentaldamagecanbeminimised.
An environmental impact study should be performed todeterminetheactuallikelihood
and severity of environmental impacts from the proposed project.
Conclusion
While an initial indication of the probability and severityoftheimpactsofthekeyrisks
can give an idea ofthepotentialoutcomeoftheproject,thisanalysisislimitedwithout
further research and studies beingperformedtoanalysethespecificriskareas,suchas
the environmental impacts, brand perception risks or generating reliable financial
projections.
Athletic Transcentral's proposedconstructionprojectisaboldsteptowardsecuringthe
club's future prosperity. By undertaking to fullyanalyseandunderstandtherisksfacing
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boththeprojectandtheorganisation,ATcanbetterpreparetomitigatethoserisksand
increase the likelihood of a favourable outcome.
Thank you for your attention.
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(b) Considering AT's strategic position, write an email to the CEO assessing the
proposed revenue diversification plans and recommending which would be the most
appropriate direction for Athletic Transcentral.
To:CEO (Athletic Transcentral)
From:Consultant (YNH Group)
Subject:Revenue diversification
Dear CEO,
I hope this email finds you well.
After thoroughly reviewing the revenue diversification options presented by your
Commercial Director, I've assessed their strategic alignmentwithAthleticTranscentral's
(AT) current position and values. Here, I offer my insights and recommend the most
suitable direction for your company.
Virtual reality fan experiences
This option capitalises on the digital transformation wave sweeping across sports
organisationsworldwideandfollowsinthesameveinasthemovebythetopfourteams
inDivision1tooperatetheirownonlineTVchannels.Thisoptionalsopromisestoelevate
AT'sprofileacrossKyleland,Wociaandaroundtheglobebyprovidingfansworldwidewith
virtual access to matches, potentially increasing your global fan base.
However, the risk ofdiminishingmatchdayattendanceandthesignificantinvestmentin
technologyandcontentcreationcannotbeoverlooked.ThecurrentnichemarketforVR
and the substantial setup required might not yield the expected returns, especially
considering AT's current market position compared to the top teams.
Youth academy and training programmes
Expanding your youth academy aligns well with AT's expertise in providing first-class
training andnurturingyoungtalent.Thisoptioncouldenhancetheclub'sreputationfor
developing young players. Beyond alignment and reputational benefits, this approach
offers long-term benefits, such astheopportunitytosigntalentedplayersearlyintheir
careers, bringing strong players onto AT’s team anddoingsowhentheyarelikelytobe
cheaper.
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Ontheotherhand,thedirectfinancialreturnfromyouthprogrammesislimited,andthe
additionalresponsibilities,includingsafeguarding,presentsignificantchallenges.Further,
your current youth training programmes use hired facilities because they are closer to
the stadium in Freenia. It may be worth considering making the investment to bring
these youth training facilitiesin-housesothattheycanbenefitfromthesameexcellent
standard of training as the adult players who make use of the modern facility 14km away.
Sustainable and eco-friendly merchandise
Leveraging the growing global trend towards sustainabilityinyourmerchandisingplans
couldhelpdifferentiateAT’smerchandiseandleadtoagrowthinsales.Notonlywoulda
boost to sales positively impact AT's profitability, it would help AT to stay ahead ofthe
KFL’s Financial Fair PlayRegulations(FFPR),increasingtherelevantincomeandthusthe
relevant earnings. Beyond the direct financial impacts, iftheproductsdowell,thisplan
would also align with AT’s Environmental value.
However,thisplanreliesonfootballfansprioritisingsustainabilitywhenselectingateam
to support or when deciding to purchase merchandise. Itisalsoworthbearinginmind
thatcurrentandfuturesponsorswillneedtobesoldonthemessageyouwanttoputout
to the fans and on the physical products. AT will also need to be careful to avoid any
damaging accusations of ‘greenwashing’, which referstoinsincereattemptstoleverage
sustainability credentials without following through with the environmental promises.
Gaming
Withthemassivepopularityofsportsgamesaroundtheworld,andbyleveraginganold
and high-tier football brand such as Athletic Transcentral, you could potentially benefit
from exciting brand synergies by producing a football video game including your
branding and the likenesses of your players. Sincetherosteroftheteamsdoeschange
with the introduction of new players, theremaybeanopportunitytoselleithersequel
games with these updates, or add-ons to the original game, providing ongoing revenue.
The challenges of developing a high-quality game without prior expertise, however, are
daunting. Collaborating with established game developers could mitigate these risks,
allowing AT to leverage its brand in the gaming industry without the burdens of game
development, but this would reduce the proportion of the profits that AT would receive.
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Recommendation
Consideringthestrategicfit,potentialbenefitsandassociatedrisks,expandingtheyouth
academyandtrainingprogramsemergesasthemostcompellingoption.ItbuildsonAT's
existing strengths and aligns with the club's long-term developmentgoals.Whiledirect
financialreturnsmaybemodest,thestrategicbenefitsofnurturingtalentandenhancing
the club's reputation could have far-reaching impacts on AT's competitive position and
financial health.
To maximise the potential of this direction, I recommend focusing on developing a
comprehensive plan to integrate the youth academy more closely with AT's
state-of-the-art facilities, coupled with a strategic marketing approach to highlight the
club's commitment to youth development. This could be complemented by exploring
partnerships or sponsorships specifically aimed at supporting the youth academy,
potentially opening new revenue streams and enhancing AT's brand.
In conclusion, while each option presentsuniqueopportunitiesandchallenges,focusing
on the youth academy and training programsoffersastrategicavenueforgrowththat
capitalises on AT's existing strengths and aligns with the club's long-term vision.
Thank you for taking the time to read this. I look forward to reading your thoughts.
Yours sincerely,
Consultant
YNH Group
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Task 3
(a) In a report to the Board, assessthepowerandinterestofAthleticTranscentral's
key stakeholders in relation to its governance, corporate social responsibility and
sustainability practices, and propose appropriate measures to taketomanagethose
stakeholders.
Report on managing Athletic Transcentral’s
stakeholders
Introduction
In order to ensure that the greater engagementnowexpectedbymanystakeholdersis
managed appropriately, each stakeholder groupshouldbeconsideredindividuallybased
on that group’s relevant characteristics. Mendelow’s Matrix can be used to categorise
stakeholdersandsuggestappropriatemethodsformanagingthembasedontheirpower
over and interest in the organisation.
Internal stakeholders
Shareholders and directors
Thesestakeholderswieldsignificantpowerovertheorganisationandexhibithighinterest
initsfinancialandreputationalstanding.ThisisunderstandablydoublytrueforAT’sCEO,
whoisamemberoftheClicombefamily,whichfoundedtheclubin1895andstillretainsa
controlling interest.
Stakeholders with high power and high interest should be kept close, according to
Mendelow’s Matrix. This means that their relationship to the organisation necessitates
transparent, regular briefings on AT's governance, financial performance andcorporate
social responsibility (CSR) initiatives. This open dialogue ensures their continued
investment and support align with the club's strategic direction.
While the directors and the CEO are directly involved in the running of the club and
decisions surrounding sustainability, CSR and financial management, efforts must be
made to ensure other shareholders who are not so involved are also kept close.
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Players, team managers, coaching staff and other employees
While these stakeholders may be grouped together as AT employees, they vary
significantlyintheirlevelsofpowerovertheorganisation.Regularoperationalemployees
working for the business side of the organisation may have more commonly available
skillsandmaynotbeabletocommandthesameinfluence.However,ifadecoratedteam
managerorastarfirstteamplayerweretomakeademand,AT’sleadershipmightneed
to seriously consider it.
However, despite the difference in their power, all those employed by AT will share a
vestedinterestintheclub'ssuccessandethicalpractices,Forthoseemployeeswithhigh
power and high interest in these areas, they should be involved in decision-making in
some capacity.
For employees with limited power but the same high interest, they should be kept
informed. For this purpose, establishing an inclusive platform for dialogue across the
organisationwouldbeuseful,suchasacompanymessageboard.Suchinitiativesnotonly
enhanceemployeeengagementbutalsofosteracultureofownershipandaccountability
towards CSR and sustainability goals.
External stakeholders
Supporters and retail customers
Supporters and customers, forming a vast, albeit less individually powerful, group, are
crucial for their collective impact onAT'sbrandandrevenuestreams.Wheninteracting
with the organisation, this may be as part of a group, such as part of a fan club.
Alternatively, on their own, they have little power and their interest remains high.
Similar to employees with high interest but low individual power, this group can be
engaged through transparent communication campaigns, open forums and regular
updates on CSR and sustainability. These efforts can significantly enhance the club's
reputation and fan/customer loyalty.
Commercial sponsors and television broadcasters
Possessing considerable power and interest in AT's marketability and ethical standing,
these stakeholdersrequireclosecollaborationtoensureCSRandsustainabilitygoalsare
integratedintoallpartnerships.Thisalignmentnotonlysolidifiestheserelationshipsbut
also promotes a unified front on CSR initiatives.
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Merchandisesuppliers,thoughnotasdirectlyinfluential,playacriticalroleinAT'ssupply
chain. Engaging them in discussions on sustainable practices and ethical production
aligns operations with AT’s CSR objectives.
The KFL, the KFA and other regulatory bodies
Membershipandregulatorybodies,giventheirhighpowerandinterestinensuringlegal
and ethical compliance,necessitateaproactiveapproachaswell.Establishingdedicated
liaisonteamstocollaborateoncomplianceissuesandcommunityinitiativesunderscores
AT'scommitmenttooperatingwithinestablishedframeworksandcontributingpositively
to the community.
Further stakeholder management strategies
Toeffectivelymanagethesediversestakeholdergroups,ATshouldconsiderseveralbroad
strategic initiatives. Publishing an annual sustainability report detailing environmental
impacts, CSR activities andprogresstowardssustainabilitygoalsaddressesdemandsfor
transparency and accountability.Introducingafeedbackmechanismallowsstakeholders
to voice concerns and suggestions, fostering a culture of continuous improvement.
Moreover, expanding community programs to address social issues, environmental
conservationandsportspromotionamongyouthnotonlyenhancesAT'sCSRprofilebut
also strengthens community ties.
Conclusion
Inconclusion,adoptingastrategic,differentiatedapproachtostakeholdermanagement,
informed by Mendelow's Matrix, enables ATtoaddresscurrentcriticismsconstructively.
By enhancing transparency, fostering engagementandactivelyinvolvingstakeholdersin
governance, CSR and sustainability practices, AT can rebuild trust, strengthen its
reputation, and secure its position as a leader in ethical sports management and
community involvement.
©Astranti 2024 29
ACCA SBL March 2024 Astranti Mock Exam 2
(b) Prepare TWO slides, with accompanying notes, for presentation to the board that
recommend best practices for reducing and combating fraud, bribery and corruption
at Athletic Transcentral.
Slide 1
Enhancing Ethical Standards and Compliance
● Implement comprehensive ethics and compliance programme
○ Code of conduct
○ Conflict of interest policy
○ Regular ethics training
● Strengthen internal controls
○ Segregation of duties
○ Financial transaction audits
○ Whistleblower protection policy
Slide 1 explanatory notes
ThereareseveralfoundationalstepsthatAthleticTranscentral(AT)cantaketosolidifyits
ethical framework and compliance mechanisms.
Ethics and compliance programme
A comprehensiveethicsandcomplianceprogramme,includingaclearlydefinedCodeof
Conduct and a Conflict of Interest Policy,setsthestandardforexpectedbehaviour.Itis
crucialthatthesedocumentsarenotonlyrobustbuttheyarecommunicatedeffectively
to all levels of the organisation and are accessible for regular reference.
Considering the diversity of employees working for AT, including potentially foreign
playerstransferredtoAT’steam,communicationshouldnotstopjustattransmittingthe
policies and codes, but ensuring that they are readily understandable to all levels of
education and linguistic comprehension.
Further, regular ethicstrainingsessionswillensurethatthesestandardsareunderstood
and ingrained in the club’s culture. These should gofurtherthansimplyexplaininghow
©Astranti 2024 30
ACCA SBL March 2024 Astranti Mock Exam 2
thepolicieswork,andshouldalsofocusonthereasonswhytheyareimplemented.Again,
consideringthevarietyofrolesinAT’scorporatestructure,thesetrainingsessionscould
be customised for different employee groups who may encounter different ethicaland
compliance risks. For instance, the procurementteammightbegivenspecificguidance
on the subject of conflicts of interest with regard to personal, financial interests in
potential merchandise suppliers.
Internal controls
Strengthening internal controls is another criticalmeasure,particularlythesegregation
of duties, which prevents any single individual from having too much control over
financial transactions, thus reducing the risk of fraud.
Conducting regular audits of financial transactions enhances transparency and
accountability. Currently the two members of the audit committeecoordinatewiththe
internalauditfunctionforbiannualaudits.Typically,biannualauditswouldsufficeforan
organisation of AT’s size, established processes and complexity,butwhereconcernsare
raised about financial irregularities or errors, more frequent reviews ortargetedaudits
examining areas of concerns may be warranted.
A robust whistleblower protection policy encourages reporting of unethical behaviour
without fear of retaliation, fostering an environment where integrity is valued and
protected. For instance, the Administration Director might be the primary point of
contactforwhistleblowingastheirresponsibilitiesincludeoversightofhumanresources.
Alternatively,themembersoftheAuditCommittee wouldbesuitablyindependenttobe
able to provide a safe channel for an employee to air their concerns in safety.
Slide 2
Fostering transparency and accountability
● Enhance transparency in decision-making
○ Open communication channels
○ Regular reporting to the Board
● Promote accountability
○ Performance-based evaluations
©Astranti 2024 31
ACCA SBL March 2024 Astranti Mock Exam 2
○ Disciplinary measures for ethical violations
Slide 2 explanatory notes
Enhancing transparency
EstablishingopencommunicationchannelsupanddownATcorporatestructurewillhelp
to ensure that decisions, particularly thoseinvolvingsignificantfinancialimplicationsor
vendor relationships, are made transparently and with input from relevant stakeholders.
Regular reporting to the Board on these decisions, including the rationale and any
potential conflicts of interest, is essential for maintaining oversight and trust.
Promoting accountability
This involves integrating ethical considerations into performance evaluations, ensuring
that adherence to ethical standards is a criterion for assessing management
performance.Aswiththewhistleblowingpolicy,AT’sAdministrationDirectorshouldtake
a leading role here in terms of human resource management.
Clearly defined disciplinary measures for ethical violations will help to signal the
seriousness with which AT views such breaches, acting as a deterrent. These shouldbe
communicated along with the code of conduct, so employees understand the
consequences of breaching the code.
©Astranti 2024 32
ACCA SBL March 2024 Astranti Mock Exam 2
Marking scheme
1(a)
Upto4marksforexplainingtheroleoftheinternalauditcommittee(1mark)andapplyingitto
AT’scommittee(3marks).Upto4marksforassessingtheeffectivenessofAT’sauditcommittee,
including discussion of potential issues, such as (but not limited to):
● Delayed review of audit findings ● Size of audit committee
● Ongoing audit independence ● Knowledge of the business/industry
concerns
Up to6marksforrecommendationsmadetoaddresstheissuesidentifiedintheauditreport.1
mark for each suggestion, and 1 additional mark for further explanation or elaboration:
● Employee training and guidance on ● Educating all employeesaboutaudit
expense procedures compliance, or enforcing it
● More frequent reviews of expense ● More regular audits
claims ● Automated finance controls
●
Professional skills may be additionally rewarded as in the following rubric:
ow well has
H Not at all Not so well Quite well Very well
the candidate
demonstrated
professional
skills as
follows:
rofessional skills
P he candidate has
T he candidate has
T he candidate has
T he candidate has
T
marks are available failed to shown some ability made a reasonable presented a clear
for demonstrating demonstrate an to consider and attempt to consider and well-structured
analysis skills in ability to consider reflect effectively on and reflect analysis of the
considering and and reflect the relevant external effectively on the relevant external
reflecting effectively effectively on the information and relevant external information and
on the relevant relevant external evidence, which information and evidence, which
external information information and could assist AT in evidence, which could assist AT in
and evidence, which evidence, which evaluating its could assist AT in evaluating its
could assist AT in could assist AT in internal audit evaluating its internal audit
evaluating its evaluating its committee and the internal audit committee and the
internal audit internal audit internal audit committee and the internal audit
committee and the committee and the function. internal audit function.
internal audit internal audit function.
function. function. he answer is in the
T
he answer is in the
T correct format.
correct format.
0 1.33 2.66 4
©Astranti 2024 33
ACCA SBL March 2024 Astranti Mock Exam 2
1(b)
Up to 1 marks for each point addressing the adequacy and suitability of AT’s IT controls and
cybersecurity measures, including but not limited to (maximum 6 marks):
● Access control to sensitive user information, given expanded usage
● Inconvenience of multi-factor authentication to users
● No mention of continuous monitoring
● Only senior managers trained
Upto2marksforeachrecommendation(1mark)withdetailedexplanation(1mark)relatingtoIT
controls and cybersecurity (maximum 8 marks), such as:
● Widespread training
● Specific safeguarding measures for young people’s information
● Using external experts to review security
● Bring in new IT Head or Director with specialism in larger IT operations
Professional skills may be additionally rewarded as in the following rubric:
ow well has the
H Not at all Not so well Quite well Very well
candidate
demonstrated
professional skills as
follows:
rofessional skills
P he candidate has
T he candidate has
T he candidate has
T he candidate has
T
marks are available demonstrated no demonstrated some demonstrated a demonstrated
for demonstrating ability to question ability to question good ability to excellent ability to
scepticism skills by the assumptions the assumptions question the question the
questioning the underpinning the underpinning the assumptions assumptions
assumptions Head of IT’s report. Head of IT’s report, underpinning the underpinning the
underpinning the The answer is but there was Head of IT’s report. Head of IT’s report.
Head of IT’s report. purely theoretical. limited application.
he answer is in the
T he answer is in the
T
correct format. correct format.
0 1.33 2.66 4
©Astranti 2024 34
ACCA SBL March 2024 Astranti Mock Exam 2
Task 2
2(a)
Upto2marksforeachrelevantriskidentified(1markeach)andthecorrespondingimpactonthe
projectandorganisationandlikelihooddiscussed(1mark)foramaximumof10marks.Risksmay
include, but are not limited to:
● Inability to service debts
● Reputational risk from evicting public park or destroying old stadium
● Project failure from regulatory hurdles
● Branding issues from association with betting or junk food
● Does not lead to increased attendance revenues
(b)
Up to 3 marks for providing a balanced and applied evaluation of each of the four strategic
options (for a maximum of 12 marks).
Up to 4 marks for making a well-reasoned recommendationforthemostappropriatestrategic
option.
Professional skills may be additionally rewarded as in the following rubric:
ow well has
H Not at all Not so well Quite well Very well
the candidate
demonstrated
professional
skills as
follows:
rofessional skills
P he candidate has
T he candidate has
T he candidate has
T he candidate has
T
marks are available failed to make made some made a reasonable presented clear and
for demonstrating recommendations recommendations attempt at making well-justified
evaluation skills by which are based on a based on a balanced justified recommendations
making justified balanced assessment assessment of the recommendations which are based on a
recommendations of the strategic strategic options, which are based on a balanced assessment
which are based on a options. but the justifications balanced assessment of the strategic
balanced assessment are poor or missing. of the strategic options.
of the strategic options.
options. he answer is in the
T
he answer is in the
T correct format.
correct format.
0 1.33 2.66 4
©Astranti 2024 35
ACCA SBL March 2024 Astranti Mock Exam 2
Task 3
3(a)
Upto1markforidentifyingeachkeystakeholder,2marksforlogicallydiscussingtheirlikelylevel
of power and interest relating to the areas of sustainability, corporate socialresponsibilityand
financial management, and 1 mark for discussing how to manage that stakeholder/group.
Key stakeholders discussed may include (but are not limited to):
● Customers/fans
● Employees/players
● The public/local area
● Industry regulators
Up to a maximum of 12 marks.
An additional 2 marks may be awarded for a logical and well-reasoned conclusion.
Professional skills may be additionally rewarded as in the following rubric:
ow well has
H Not at all Not so well Quite well Very well
the candidate
demonstrated
professional
skills as
follows:
rofessional skills
P he candidate has
T he candidate has
T he candidate has
T he candidate has
T
marks are available failed to make made some made a reasonable presented clear and
for demonstrating recommendations recommendations attempt at making well-justified
evaluation skills by which are based on a based on a balanced justified recommendations
making justified balanced assessment assessment of the recommendations which are based on a
recommendations of the key key stakeholders, but which are based on a balanced assessment
which are based on a stakeholders. the justifications are balanced assessment of the key
balanced assessment poor or missing. of the key stakeholders.
of the key stakeholders.
stakeholders. he answer is in the
T
he answer is in the
T correct format.
correct format.
0 1.33 2.66 4
©Astranti 2024 36
ACCA SBL March 2024 Astranti Mock Exam 2
(b)
Up to 1 mark for each best practice explained (for a maximum of4marks),andupto2marks
applying those practices to Athletic Transcentral (for a maximum of 6 marks).
Professional skills may be additionally rewarded as in the following rubric:
ow well has
H Not at all Not so well Quite well Very well
the candidate
demonstrated
professional
skills as
follows:
rofessional skills
P he candidate has
T he candidate has
T he candidate has
T he candidate has
T
marks are available failed to shown some ability made a reasonable demonstrated
for demonstrating demonstrate to demonstrate attempt to excellent
communication communication communication demonstrate communication
skills in persuasively skills in persuasively skills in persuasively communication skills in persuasively
and objectively and objectively and objectively skills in persuasively and objectively
informing Board informing Board informing Board and objectively informing Board
members of the members of the members of the informing Board members of the
importance of importance of importance of members of the importance of
effective effective effective importance of effective
management of management of management of effective management of
fraud, bribery and fraud, bribery and fraud, bribery and management of fraud, bribery and
corruption. corruption. corruption, but the fraud, bribery and corruption.
response was corruption, but the
limited and not recommendations he answer is in the
T
sufficiently focused are general. correct format.
on AT.
he answer is in the
T
correct format.
0 1.33 2.66 4
©Astranti 2024 37
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