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ACCA Applied Knowledge · Business and Technology · Competence frameworks and personal development

A firm identifies that its audit juniors lack data analytics skills needed under its competence framework. Which sequence reflects the correct logic of the training cycle?

The training cycle begins by identifying needs, such as gaps against the competence framework, then designing and planning training, delivering it, and finally evaluating results. Delivering or evaluating before needs are identified would leave training untargeted and unmeasurable.

  1. ADeliver training, identify needs, evaluate, plan
  2. BIdentify training needs, design and plan training, deliver it, evaluate the resultsCorrect
  3. CEvaluate results, deliver training, identify needs, plan
  4. DPlan training, evaluate results, identify needs, deliver

Explanation

The training cycle starts by identifying needs, here the gap against the competence framework. Training is then designed and planned, delivered, and finally evaluated against objectives, feeding back into new needs. Evaluating or delivering before needs are known would be inefficient and untargeted.

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