CMA Final · Cost and Management Audit · Evaluation of Corporate Image
A management auditor wants direct evidence of how customers view a firm's product quality, delivery reliability and after-sales service. Which technique is most suited to gather this evidence for evaluating corporate image?
A structured customer perception survey with follow-up interviews is best, because customer views on quality, delivery and service must be collected from customers themselves. Recomputing depreciation, vouching petty cash or reconciling bank statements test internal accounting records and give no evidence of external perception.
- AA structured customer perception survey with follow-up interviewsCorrect
- BRecomputation of the depreciation charged on plant
- CVouching of petty cash payments for the last month
- DReconciliation of the bank statement with the cash book
Explanation
Customer perception of quality, delivery and service can only be captured by asking customers, so a structured survey with interviews gives first-hand evidence. The other options test accounting records and do not reveal external opinion.
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