½ mark for identification of and up to 1 mark for explanation of each well explained strength and up to 1 mark per improvement, if not well explained then only give ½ mark, but overall maximum
of four points.

Internal audit department
Centralised buying department buys from lowest cost supplier
Authorisation of all purchase order by purchasing director
Reduction in use of temporary staff
Employee clocking in cards to monitor hours worked
New surgical equipment leading to better recovery rates
Capital expenditure committee

max marks 10