(i) Procedures on number of serious accidents

1 mark per specific procedure

– HR records review
 – Accident book review
 – Determine criteria for serious accident
 – Review legal correspondence
 – Review board minutes
 – Review documentation of health and safety inspections
 – Ascertain any convictions for breach of health and safety rules

(ii) Procedures on average training spend

1 mark per specific procedure

– Review approved training budget
 – Review components of total spend for mis-classified items
 – Agree sample of invoices/contracts with training providers
 – Agree sample to cash book/bank statement (½ only)
 – Recalculate average

Max marks 6