2128IBA The Management of Business Processes: BP Analysis Report
The process of becoming a
Certified Practising Accountant (CPA)
SAMPLE OF ASSESSMENT 1
NOTE: This is a report submitted in previous years. It was modified to
hide identity of author.
Although there might be personal preferences on how to present
information, this sample report is an example on format, necessary
details and overall content of report. If you find discrepancies
between this example and A1 instructions, you need to follow A1
instructions. Use this sample report only to get started and to get an
idea of the general approach.
Warnings:
• Instructions of this sample report are not exactly the same as the
A1 instructions you have received;
• This sample report does not represent a very high-quality report;
• Marks are associated to the level of details (explanations)
provided. See marking criteria for marking guidelines.
Student Name: xxxxxxx
Student Number: s000007
Course: 2128IBA The Management of Business Processes
Course Convenor: Dr Gustavo Guzman
Trimester:
Word count: XXXXX words
, Introduction
The personal life process being investigated is how to become a Certified Practising Accountant (CPA).
This process was chosen because I am currently undertaking a Bachelor of Commerce majoring in
Accounting with an aspiration of becoming a CPA in the future. A CPA is a highly recognised
professional who has attained a high level of accounting knowledge, skills and improved employment
opportunities. In this report, the process of becoming a CPA will be mapped using a relationship map,
a cross-functional map and a flowchart. Process analysis will follow with proposed improvements,
performance measurements and a process quality analysis tool. Finally, portions of the process will be
identified as being either science or art.
Process mapping and analysis
Relationship Map
Figure 1 is a relationship map illustrating the various parts of CPA Australia, the external and internal
customer-supplier relationships, inputs and outputs in the CPA process. It displays how a CPA
candidate is transformed into an accredited CPA. In this map, there are three suppliers; Australian
Accounting Standards Board (AASB), universities and accounting firms & Recognised Employer
Partners. Each of these suppliers respectively provide accounting standards, CPA candidates with
accounting or other undergraduate degrees and training for the CPA program courses function in CPA
Australia. Then the CPA program courses function provides knowledge by conducting online courses
to both the work experience and assessment functions. These two functions have been displayed side
by side as both functions can occur simultaneously because CPA Australia gives associates (candidates
who enrolled in the CPA program) a choice on when to gain relevant work experience. The work
experience function provides associates to accounting firms & Recognised Employer Partners
(suppliers) which then supply training back to the work experience function. Additionally, both the
work experience function and assessment function exchange practical skills and understanding which
then leads to the CPA accreditation function. Finally, the CPA accreditation function produces outputs
being accredited CPAs and conferences to customers.
In a relationship map, a disconnect is an absent connection between two major functions where there
are insufficient inputs or outputs flowing in to or out of the functions. In figure 1, three disconnects
were found and proposed improvements were implemented with red dotted arrows. The first
disconnect is one-way communication between AASB and CPA program courses. A proposed
improvement is to implement two-way communication so CPA program courses can request up-to-
date accounting standards from the AASB. By incorporating newly modified accounting standards into
the CPA courses it will ensure accredited CPAs have the latest knowledge. The second disconnect is
one-way interaction between universities and CPA program courses. An improvement is to implement
two-way communication where CPA program courses provide updated program requirements to
universities to ensure universities’ accounting courses sufficiently prepare CPA candidates for the CPA
program. The third disconnect is one-way communication between CPA accreditation function and all
three customers of the CPA process who are only receiving outputs. To improve this disconnect, two-
way communication was established so that these customers can request accredited CPAs and
conferences according to their particular industry needs from the CPA accreditation function.
The process of becoming a
Certified Practising Accountant (CPA)
SAMPLE OF ASSESSMENT 1
NOTE: This is a report submitted in previous years. It was modified to
hide identity of author.
Although there might be personal preferences on how to present
information, this sample report is an example on format, necessary
details and overall content of report. If you find discrepancies
between this example and A1 instructions, you need to follow A1
instructions. Use this sample report only to get started and to get an
idea of the general approach.
Warnings:
• Instructions of this sample report are not exactly the same as the
A1 instructions you have received;
• This sample report does not represent a very high-quality report;
• Marks are associated to the level of details (explanations)
provided. See marking criteria for marking guidelines.
Student Name: xxxxxxx
Student Number: s000007
Course: 2128IBA The Management of Business Processes
Course Convenor: Dr Gustavo Guzman
Trimester:
Word count: XXXXX words
, Introduction
The personal life process being investigated is how to become a Certified Practising Accountant (CPA).
This process was chosen because I am currently undertaking a Bachelor of Commerce majoring in
Accounting with an aspiration of becoming a CPA in the future. A CPA is a highly recognised
professional who has attained a high level of accounting knowledge, skills and improved employment
opportunities. In this report, the process of becoming a CPA will be mapped using a relationship map,
a cross-functional map and a flowchart. Process analysis will follow with proposed improvements,
performance measurements and a process quality analysis tool. Finally, portions of the process will be
identified as being either science or art.
Process mapping and analysis
Relationship Map
Figure 1 is a relationship map illustrating the various parts of CPA Australia, the external and internal
customer-supplier relationships, inputs and outputs in the CPA process. It displays how a CPA
candidate is transformed into an accredited CPA. In this map, there are three suppliers; Australian
Accounting Standards Board (AASB), universities and accounting firms & Recognised Employer
Partners. Each of these suppliers respectively provide accounting standards, CPA candidates with
accounting or other undergraduate degrees and training for the CPA program courses function in CPA
Australia. Then the CPA program courses function provides knowledge by conducting online courses
to both the work experience and assessment functions. These two functions have been displayed side
by side as both functions can occur simultaneously because CPA Australia gives associates (candidates
who enrolled in the CPA program) a choice on when to gain relevant work experience. The work
experience function provides associates to accounting firms & Recognised Employer Partners
(suppliers) which then supply training back to the work experience function. Additionally, both the
work experience function and assessment function exchange practical skills and understanding which
then leads to the CPA accreditation function. Finally, the CPA accreditation function produces outputs
being accredited CPAs and conferences to customers.
In a relationship map, a disconnect is an absent connection between two major functions where there
are insufficient inputs or outputs flowing in to or out of the functions. In figure 1, three disconnects
were found and proposed improvements were implemented with red dotted arrows. The first
disconnect is one-way communication between AASB and CPA program courses. A proposed
improvement is to implement two-way communication so CPA program courses can request up-to-
date accounting standards from the AASB. By incorporating newly modified accounting standards into
the CPA courses it will ensure accredited CPAs have the latest knowledge. The second disconnect is
one-way interaction between universities and CPA program courses. An improvement is to implement
two-way communication where CPA program courses provide updated program requirements to
universities to ensure universities’ accounting courses sufficiently prepare CPA candidates for the CPA
program. The third disconnect is one-way communication between CPA accreditation function and all
three customers of the CPA process who are only receiving outputs. To improve this disconnect, two-
way communication was established so that these customers can request accredited CPAs and
conferences according to their particular industry needs from the CPA accreditation function.
