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Operational risk

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Operational risk

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
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  • October 5, 2017 at 7:31 am #409495
    mileyshanna
    Member
    • Topics: 45
    • Replies: 30
    • ☆☆

    Hi Sir,

    It is vital that when risks are identified that the auditor also considers the possibility of mitigating factors which might counter balance the indicator of possible going concern problems.

    As for operational risk, possible indicator is shortage of essential raw materials for manufacturing process.

    I am wondering why its related possible mitigation factor is R&D depreciation close to finding synthetic alternative.

    Thanks

    October 5, 2017 at 8:12 am #409519
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    “R&D depreciation ”

    What’s R&D depreciation??

    If research and development expenditure has been incurred and, as a result, synthetic material is in the later stages of testing, it won’t make a World of difference to the company’s activities if there is a total lack of essential raw materials – we have our new synthetic material as an acceptable substitute

    OK?

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  • The topic ‘Operational risk’ is closed to new replies.

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