Assess Client Business Risk: Assess business risks through an understanding of Alimentation Couche Tard Inc.’s business and industry (Chapter 6).

Words: 681
Pages: 3
Subject: Business

Assess Client Business Risk: Assess business risks through an understanding of Alimentation Couche Tard Inc.’s business and industry (Chapter 6). In preparing the analysis, include all of the following:
• Industry, Regulatory & Other External Factors
• Organizational Structure and Ownership
• Management & Governance (including COSO Component: Control Environment, Chapter 8)
• Business Model
• Performance Measures (consider key financial and non-financial performance indicators for the industry)
• Applicable Accounting Framework

➢ The body of the report should be written in narrative form (i.e., not outline or “bullet point” form, although you may use bullets from time to time). The body of the report should be typed, single spaced (left and right justification). Use a 12 point font and margins of 1 cm (top, bottom, left and right).
➢ The report should be well-written, professionally presented, concise and in your own words (don’t just repeat what is written in the textbook, lesson notes, or copy and paste from the internet). Your grade will be determined on the depth and completeness of the report, the integration of the analysis, the style and content of your report and your professionalism and creativity.
➢ Working papers should be completed neatly and professionally, just as they would be submitted to the Audit Manager for approval.
➢ Your work should be properly referenced (any words or ideas other than your own should have a reference to the source. All websites and sources searched, consulted or used in your research should be referenced. You may use any appropriate form of referencing style.

All information used to prepare your reports should be from PUBLIC sources.
You are expected to perform research, using a variety of resources such as:
• Quarterly reports
• Annual report (look at the management’s discussion & analysis along with the financial
statements and note disclosure)
• Alimentation Couche Tard Inc. Limited website
• Sources of industry data
• Stock broker or investment analysis
• Business press
• CPA Canada Handbook – Assurance and Accounting Standards
• Industry Guides prepared by many of the Big Four Firms

students are permitted to use AI tools exclusively for information gathering and preliminary research purposes. These tools are intended to enhance the learning experience by providing access to diverse information sources. However, it is essential that students critically evaluate the obtained information, exercise independent thinking, and engage in original research to synthesize and develop their own ideas, arguments and perspectives. The use of AI tools can serve as a starting point for exploring a topic, with students expected to uphold academic integrity by appropriately attributing all sources of information and avoiding plagiarism. The written assignment should reflect the student’s own thoughts and independent written work. Students should also generate their own figures (e.g., graphs, diagrams) rather than using AI generated ones. By adhering to these guidelines, students contribute to a responsible and effective learning environment that promotes critical thinking, independent inquiry and all them to produce original written contributions. The same principles also apply to the use of translation software to support the writing of written assessments. If AI tools are used, students must acknowledge use and state how the tool was used.
resources list not included in 2 pages