Posted: 20 Sep 2012 at 11:00 | IP Logged
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According to Becker B5-9, Strategy divides into Strategic Objectives and Related Objectives. Wouldn't you interpret this to be answer b and not a?
Question CPA-06160
Establishing objectives that will support the mission and vision of an organization generally involve supporting the mission with:
a. Strategic objectives, supported by strategies and related objectives.
b. Strategy supported by strategic and related objectives.
c. Strategy.
d. Related objectives.
Explanation
Choice "a" is correct. Strategic objectives support the mission and are implemented via various strategies and related objectives.
Choice "b" is incorrect. Strategic objectives are implemented by strategy and supported by related objectives.
Choice "c" is incorrect. Strategy requires related objectives to be fully implemented.
Choice "d" is incorrect. Related objectives support various strategic plans that support the mission.
__________________ FAR 8/2011: 86
AUD 11/2011: 93
Reg 2/2012: 71, 7/1/2012: 89
BEC 10/2012: TBD
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