A new internal auditor, Daisy Rosepetal, has recently joined Bluebell Co. She has been asked by management toestablish and to monitor a variety of social and environmental Key Performance Indicators (KPIs). Daisy has noexperience in this area, and has asked you for some advice. It has been agreed with Bluebell Co’s audit committeethat you are to provide guidance to Daisy to help her in this part of her role, and that this does not impair theobjectivity of the audit.(c) Recommend EIGHT KPIs which could be used to monitor Bluebell Co’s social and environmentalperformance, and outline the nature of evidence that should be available to provide assurance on theaccuracy of the KPIs recommended. Your answer should be in the form. of briefing notes to be used at ameeting with Daisy Rosepetal. (10 marks)Note: requirement (c) includes 2 professional marks.

A new internal auditor, Daisy Rosepetal, has recently joined Bluebell Co. She has been asked by management to

establish and to monitor a variety of social and environmental Key Performance Indicators (KPIs). Daisy has no

experience in this area, and has asked you for some advice. It has been agreed with Bluebell Co’s audit committee

that you are to provide guidance to Daisy to help her in this part of her role, and that this does not impair the

objectivity of the audit.

(c) Recommend EIGHT KPIs which could be used to monitor Bluebell Co’s social and environmental

performance, and outline the nature of evidence that should be available to provide assurance on the

accuracy of the KPIs recommended. Your answer should be in the form. of briefing notes to be used at a

meeting with Daisy Rosepetal. (10 marks)

Note: requirement (c) includes 2 professional marks.


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