Specimen 2 question 2b scepticism questioning

So, you have to cast doubt on assertions made by the chief executive, particularly those recorded in the board minutes relating to internal control:

Reviews the effectiveness of the internal controls at Rail Co using evidence from the minutes of the latest Rail Co board meeting and any other suitable source and justifies that the chief executive of Rail Co is failing in his fiduciary duties to the trustees of Rail Co.

Customer fraud: ticketless passengers increasing and 40% of stations do not have barriers. CE states stopping this is too expensive and it is unpreventable anyhow. What evidence is there for this? FD asked to produce financial evidence at next meeting but CE seems to have his own opinion already.

There is evidence of increasing incidence of injuries and poor morale. CE says training not a problem and morale is no affected. Evidence for these beliefs?

New ticket machines: evidence that this is popular, but CE dismisses this with some claim about traditional values. Evidence for correctness of CE’s view?

Pay claim and strike threat: CE seems to think this threat will die down if the media lose interest but the pay demands (or part of them) might be legitimate. At any rate, they some sort of dialogue is needed.

Performance targets (part of IC). CE self-satisfied and then ignores the target as being too high. Is it too high? Are passengers happy with the service? Obviously not, yet the CE says ‘getting you there in comfort and on target’ is being met.

Finally, CE makes the patronising comment that most customers do not understand the
concept of value for money. More like the CE does not understand what customers want (marketing?) and which if not delivered will cause the company ongoing problems.