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ACCA Applied Knowledge · Business and Technology · Personal effectiveness

A line manager sets a junior auditor the objective of completing the audit files of 40 clients in the next month, when the normal capacity is 8 files a month. Which SMART criterion is most clearly breached?

The achievable criterion is breached. The target of 40 files is five times the normal capacity of 8 a month, so it is unrealistic. The objective is still specific, measurable and time-bound, but an unattainable goal is likely to demotivate the employee.

  1. AMeasurable
  2. BTime-bound
  3. CSpecific
  4. DAchievableCorrect

Explanation

The target is five times normal capacity, so it is unlikely to be attainable. It is specific, measurable (40 files) and time-bound (one month), so those criteria are met. Unachievable goals demotivate staff.

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