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(h) They must introduce controls to reduce risks. (i)


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I M P O R T A N T A N D U R G E N T

(h) They must introduce controls to reduce risks.
(i) They should revise safety policies in the light of the above, or initiate safety policies if none were in place previously.
(j) They must identify employees who are especially at risk.
(k) They must employ competent safety and health advisers.
The Safety Representative Regulations provide that a safety representative may be appointed by a recognised trade union, and for safety committees to be set up at the request of employee representatives. Safety representatives are entitled to paid time off work to carry out their duties.

  1. Describes as integrated report

Integrated reporting refers to the integration (combining) of financial and non-financial information into a single document. However, there are considerable differences of opinion over the type of non-financial information that should be included, and how it should relate to financial data. One area on which most agree information should be reported is sustainability. Sustainability is concerned with protecting the environment from damage – to be sustainable, an activity should be able to continue forever.
Non-financial report – cost schedules, budget, variance report
Financial report - cash flows, financial statement, profit or loss

  1. Objective for cash

Question will be like this:
21. Which TWO of the following are control objectives for cash?




  1. Stakeholders

If an organization is having difficulty deciding who the dominant stakeholder is, they can use Mendelow’s power-interest matrix.



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