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ACCA Applied Knowledge · Business and Technology · Consequences of ineffectiveness at work

Priya, a junior auditor, is under heavy pressure after repeatedly failing to complete work to standard. She starts to take shortcuts and records audit tests as done when they were not performed. Which statement best describes the possible consequences for Priya as an individual?

Priya may face both employer disciplinary action and professional disciplinary sanctions. Recording tests as done when they were not breaches integrity and professional competence and due care. Partner sign-off does not remove personal responsibility, and a lower appraisal rating alone understates the seriousness of the consequences.

  1. AOnly disciplinary action by her employer is possible, because professional bodies do not regulate junior staff
  2. BShe faces no personal consequence if the audit partner signs off the file
  3. CShe may face disciplinary action and, as a member of a professional body, professional disciplinary sanctions for breaching integrity and professional competenceCorrect
  4. DHer only consequence is a lower performance rating at the next appraisal

Explanation

Falsifying records breaches the fundamental principles of integrity and professional competence and due care. Beyond employer discipline, a professional body member can face investigation and sanctions. A partner's sign-off does not remove her personal responsibility, and the other options understate the consequences.

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