Question 2b
Marking Guide
(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