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Assessing The Risks and Reporting On A Financial Assignment Sample

Assessing The Risks and Reporting On A Financial Report - ASA

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Problem Statement

The present business environmental factors change frequently where auditing is a crucial aspect that is associated with evaluating the business report for understanding the current business performance as well as in identifying available and future risks elements. In this portion, this study is considered on three essential audit matters- capital assets, business risks and the corporate strategy for the business process of origin energy. In addition, Origin energy is a public limited company in Australia that is associated with electricity generators as well as retailing natural gas. The Origin energy is mainly involved with generating power from wind, solar, “pumped water storage” and from cogeneration plants. The vision of this company is to operate processes in the domestic environment as well as the international environment (Boiral et al. 2019). Apart from that, the strategic objectives of this company are associated with engaging sales revenue and profitability by penetrating existing markets and by entering into new markets.

image of Auditing Steps by new assignment

Figure 1: Auditing Steps

(Source: https://www.journalofaccountancy.com/content/jofa-home/issues/2017/mar/continuousauditing/_jcr_content/contentSectionArticlePage/article/articleparsys/image.img.jpg/1487810228894.jpg)

In this dimension, based on external audit, it can be identified that this business process is involved with several risk factors such as competitors, threat of substitution, legal aspect, economic factors, political aspect and others. Therefore, availability of these all the major forces are the major problems that can impact on the strategic objectives of the company. Based on the global market data, it can be identified that the market size of electricity generators reached 24.77 billion USD where it is the projection that this size would reach 38.96 billion USD by the year 2028 with the CAGR - “compound annual growth rate” of 6%. In addition, according to the market report of 2020, the global “energy service market size”, it can be observed that it reach to valued 54.5 billion USD where it is the estimation that it would reach to 112.8 billion USD by the year 2030 with the CAGR - “compound annual growth rate” of 7.6%. In this large and growing market size, the availability of several micro as well as macro environmental forces are major resistance for managing business growth in international as well as domestic markets. Origin Energy is involved with operating business across Australia such as New-Zealand, South pacific, “Popua new guinea” and others. In this context, business risks are associated with the political aspect of different regions where one of the major problems is changing taxation policy (Castka et al. 2020). Add to that, a sales tax or export duty can impact on the business process in offering services at a lower rate and to meet business objectives regarding expansion in the global environment. Apart from that, the competitive dimension is also a crucial aspect where it can face different types of market competition in different regions such as monopolistic competition, oligopoly, duopoly and others. Add to that, in this dimension, availability of close substitution rivals can impact on business processes in acquiring a large number of audience and to retain them longer to gain long term value.

Furthermore, based on internal audit it can be understood the financial performance of business as well as efficiency of a corporate strategy or required future corporate level strategies for expanding business. In addition, in the context of financial performance, the crucial areas of consideration are efficiency in business liquidity as well as solvency. In addition, an effective position of business liquidity shows the major problem regarding decreased business capacity in paying all its short time liabilities where inefficiency in solvency represents the lack of business capacity in paying its total debts based on its total assets. Therefore, the audit matter regarding capital assets is crucial for evaluating the proportion of current debt and the equity of business in the total assets so that it can make effective balance between the debt and equity of the company (Emmanouil and Unger, 2021). In addition, the business process of originating energy is related to the supply of electricity generators as well as retailing natural gas. In this portion, an effective fund is required for investment in marketing activities for expanding business. In this dimension, increased liability or debt can enhance the financial risk of the business and investors may be interested in investing in the company. Therefore, it can be said that the major business challenge is to maintain the debt and the equity in its total assets so that it can strengthen the financial position of the company. In addition, the ideal liquidity rate is dependent on the current ratio of the business where a good liquidity ratio is 1.5 to 3 where any inefficiency of achieving this rate can bring problems for employees (Emmanouil and Unger, 2021). Apart from that, the effective solvency position of the business depends on debt and equity ratio where it must achieve the debt ratio of 0.4 or lower than this rate and maintain an equity ratio of 0.5 and above for removing risk from liability. In this portion inefficiency in achieving these rates can be resulted in weak financial position of Origin energy.

Apart from that, corporate level strategy is also a crucial aspect that must be considered for expanding the business process and to protect businesses from getting outperform from the market. In addition, corporate strategy is associated with expansion strategy, stability strategy as well retrenchment strategy. In addition, it has been discussed above in the section of business external risks that Origin energy is involved with several micro as well as several macro external environmental forces. In this dimension, the major challenge is to adopt proper corporate level strategy based on any changes in environmental factors so that it can sustain business longer in the market. The expansion strategy is associated with concentration, cooperative expansion, integration and others (Melnychenko, 2019). The concentration strategy is involved with considering market development, product development and the market penetration and cooperative expansion strategy is mainly involved with joint venture, acquisition, merger and others. Apart from that integration strategy is associated with enhancing business horizontally and vertically. Furthermore, the retrenchment strategy is associated with liquidation and divestment (Venter and van Eck, 2021). Liquidation is involved with shutdown of a business part at a popper time that is contributing very less profit and divestment is associated with reducing cost of promotion as well as research and development on such activity where profitability is declining. Apart from that, the stability strategy is associated with no change and pause that should be adopted by considering no change at the time of business is doing well and the market situation is stable. Therefore, it is major problem is to adopt proper strategy based on environmental situation where any delay in adopting proper strategy can impact on meeting desired outcome

Methodology

Selection of the auditing method is an essential area of consideration for understanding the current position of business. In the context, based on the auditing method of examining the evidence and observation can assist in understanding the facts related to business functional efficiency. Therefore, these two methods are applied in investigating the business position of Origin energy (Al Matari et al. 2019). It has been identified in the above problem statement section that Origin energy is involved with several internal as well as external environmental factors where observation method and evidence inspection method can assist in understanding the current performance as well as risk factors.

image of Procedure of Auditing

Figure 2: Procedure of Auditing

(Source: https://cdn.wallstreetmojo.com/wp-content/uploads/2019/09/Audit-Procedures.jpg)

In this investigation, an evidence inspection auditing method has been applied for understanding the financial position, environmental risks, as well as effectiveness of current corporate strategy and requirement of corporate strategy for future expansion. Apart from that, it has also been applied to the observation method for identifying the changes in business performance such as managing business growth, managing financial risk, managing resources and others. In evaluating the financial statement of Origin Energy, it has been considered on the financial ratios for understanding the efficiency in capital assets structure. In inspecting the business assets though liquidity ratio it has been considered on “current assets ratio” and it has been considered debt and equity ratio for evaluating solvency position (Lev, 2019). Apart from that, in the context of understand the efficiency of business initiatives to meet the strategic objective of gaining effective sales revenue from the increasing industry size, it has been considered on inspecting the efficiency ratio of “asset turnover ratio” of the business.

Findings

This section is associated with discussing all the findings from application of auditing methods regarding business risks, capital assets as well as corporate strategy of Origin energy. Based on the application of evidence inspection method on the auditing matters regarding business risks, it has been found that increasing the number of competitors in the industry is the major risk that can impact this business process. In addition, this business process is involved with some close competitors such as NuEnergy gas, SHV energy, AGL energy and others. Like Origin energy, AGL energy is also listed in ASX where the business ownership is divided among different stakeholders and it has become a very close competitor in the Australian environment in Victoria. Based on the pricing of the plan, it has been found that the price of the Max server plan of Origin Energy is $824 and the price of the Essential server plan of AGL energy is $816. Add to that, in the context of the electricity plan, AGL and Origin energy are the cheapest options in Australia (Tulung et al. 2018). Apart from that NWS - “new south wales” is the Australian state where some companies such as “Mojo Power, GloBird Energyand Tango Energy” are offering cheapest price of electricity.Therefore it is a major area of consideration on the emerging number of close competitors in the market environment so that it can protect the business from ineffective rate of customer retention, less profitability and others. Apart from that, it has been found that Origin energy is highly forced on the New Zealand environment along with the domestic market of Australia. In this dimension, it has been found based on observation auditing that increased inflation rate is a major risk regarding the economic aspect that is affecting the business to offer services at a lower rate so that it can be expanded in the market effectively. According to the economic report of 2021, it has been observed that the inflation rate in New Zealand was 5.9% in December 2020 and it will become 7.6% by the December 2021. In this dimension, it also has been observed that the major environmental impact regarding outbreak of Covid19 pandemic is the major reason for this increased inflation rate where it should be focused on adjusting the business process and strategies based on these changes.

Liquidity Ratio

2021

2020

2019

Current Asset Ratio

Current Assets/Current Liabilities

0.721165179

1.006254044

1.209984

Table 1: Liquidity Ratio of Origin Energy

(Source: Self-Created on MS-Excel)

In the context of evaluating the capital assets of Origin, it has been found from the analysis of liquidity and solvency ratio that there is a weak financial position in conducting short term activities. Based on the “current asset ratio” it has been found that efficiency of business liquidity is decreasing from 2019 to 2021 (Abiodun, 2020). It has been inspected that “current asset ratio” of Origin energy of the year 2019,2020 and 2021 are 1.20, 1 and 0.72 respectively where it can also be observed that current liabilities on current assets is increasing faster from last 3 years. According to the ideal “current asset ratio”, it should be 1.5 to 3 were any ratio below 1.5 represent that current liability is increasing and the ratio above 3 represents that business is not utilizing assets effectively. In this portion, it can be observed based on last 3 year short term business activities or liquidity position that Origin energy’s “current asset ratio” has not touched the ideal line that represents lack of business capacity in paying all short term debts (within one year activities) based on current assets of the business.

Solvency Ratio

2021

2020

2019

Debt Ratio

Total Debt/Total Assets

0.248514522

0.273064201

0.295071

Equity Ratio

Total equity/Total Assets

0.65

0.63

0.61

Table 2: Solvency Ratio of Origin Energy

(Source: Self-Created on MS-Excel)

Furthermore, it is a crucial task to make a proper debt and equity balance on the total assets of the business. In this portion, it has been found from the debt ratio that Origin energy has gained an effective efficiency in solvency by managing its total liabilities on the total assets. According to the debt ratio of 2021, 2020 and 2019, it has been inspected that debt ratios of this business for the last 3 years are 0.24, 0.27 and 0.29 respectively. In addition, according to the ideal debt ratio, it should be 0.4 or below for enhancing business capacity in paying all the debts and to keep the business process safe from risk of higher liability (Salvioni and Gennari, 2019). In this portion, it can be observed that Origin energy has gained effective efficiency in the solvency position where its debt ratio on total assets is below 0.4 from the last 3 years. Apart from that, equity ratio has also been considered and it has been identified that Origin energy has gained the enquiry ratio of 0.65, 0.63 and 0.61 from the last 3 years. Considering these equity ratios, it can be said that Origin energy has met the ideal ratio that is 0.5 and above. In this dimension, it has been observed that this business has achieved a well efficiency in solvency that can assist it in making effective investment in future business expansion processes.

2021

2020

2019

Efficiency Ratio

Asset Turnover Ratio

Revenue/Total Assets

0.564719304

0.515203443

0.568349

Table 3: Efficiency Ratio of Origin Energy

(Source: Self-Created on MS-Excel)

Apart from that, in the context of understanding the efficiency of business initiatives to meet the strategic objective of gaining effective sales revenue from the increasing industry size, it has been found from the “asset turnover ratio” that this company has gained proper efficiency in gaining revenue based on utilizing its total assets. In addition, it has been found from the inspection of “asset turnover ratio” of the year 2021, 2020 and 2019 that Origin energy has achieved the ratio 0.56, 0.51, 0.57 respectively. Add to that, the business operation of Origin energy is involved with the utility sector where it deals with electricity generators and retailing of natural gas. As per the “asset turnover ratio” in the utility sector, most of the businesses aim to achieve the ratio of 0.25 to 0.5. In this portion, the gaining ratio of 0.56, 0.51 and 0.57 in the last 3 year shows that business has met the industry aim of gaining good sales revenue.

Furthermore, auditing matters regarding corporate strategy has also been considered for understanding the business position in adopting an expansion strategy. In addition, based on the above discussion on the problem statement section, it is the major problem that a business should have effective capacity to control and adjust its process and initiatives based on environmental changes so that it can meet strategic objectives. In this portion, though there is inefficiency in business liquidity position or short term business process but there is a greater efficiency in solvency therefore it can be gained in the long run with adopting the concentration strategy for expansion including market penetration and market development (Koutoupis et al. 2018). Origin Energy is associated with operating business across Australia such as New-Zealand, South pacific, “Popua new guinea” and others.

Figure 3: Column Chart of Current Asset Ratio of Origin Energy

(Source: Self-Created in MS-Excel)

 In this aspect, it has been observed that Origin energy has made an effective differentiation in the Australian market by offering electricity at lower price and it has also gained a good financial position so that it can be invested in marketing and promotional activities for executing market penetration strategy as well as the strategy of market development. In addition, In the aspect observing as well as inspecting the evidence regarding business expansion strategy, it has been found that Origin has focused on corporate expansion where it has acquired OC energy with considering the transaction of 58 million USD. It also has been found based on 2020, Global renewable energy market size has reached to value 881.1billion USD and it is the estimation that it would reach to 1977.6 billion USD by 2030 where there is a greater expansion opportunity for this business.[Referred to Appendix 1]

Implications of findings

Based on the above findings from the auditing matters of business risks, capital assets as well as corporate strategy, the Origin business process is involved with some strengths areas, weaknesses, opportunities as well as threats. In this segment, based on the inspected and observed facts from the business functions, it can be made effective strategies for enhancing the areas of strengths for gaining available and future opportunities and for reducing the weakness to protect business activities from the impact of threats (Bacha, 2019). Therefore, as per the collected details regarding business, it can be made a proper SWOT analysis for making a proper strategic map by considering the “strengths, weaknesses, opportunities as well as threats”.

Strengths

? Effective debt ratio of last 3 years that is less than 0.4 like 0.24, 0.27and 0.29 respectively

? Strongly positioned of offering with lower cost of electricity plan

? Effective equity ratio of last 3 years that is less than 0.4 like 0.65, 0.63 and 0.61 respectively

? Meet the aim of utility sector for gaining effective sales revenue based on total assets that is above 0.5

Weaknesses

? In efficiency is liquidity where the “current asset ratio” of the year 2021, 2020 and 2019 is 0.72, 1 and 1.20 respectively.

Opportunities

? Enhancement of revenue in large and growing market size

? Adopting the expansion strategy of concentration as well as corporate expansion for well solvency position

? Based on 2020, Global renewable energy market size has reached to valued 881.1billion USD and it is the estimation that it would reach to 1977.6 billion USD by 2030.

Threats

? Increasing competitors such as NuEnergy gas, SHV energy, AGL energy and others

? AGL energy as close competitors of the business in Australian environment in Victoria

 Table 4: SWOT Analysis of Origin Energy

(Source: Self-Created on MS-Word)

Based on SWOT analysis regarding the above findings, major business weakness is associated with the inefficiency in operating short term activities. In addition, in this aspect, the major problem is that business has not sufficient current assets to pay all its short term liabilities within one year. Considering the aspect of increasing this weakness every year, it can be considered to reduce the amount of short term liability those are required to pay within 1 year (ElKelish, 2018). Apart from that, it can also be focused on enhancing the current assets of the business that can be converted to liquid cash within 1 year such as stock, marketable securities and others so that it can be gained an ideal liquidity position. Therefore, it can be said that an ineffective liquidity position is a kind of business risk that should be removed to enhance the business strength in short run activities.

Figure 4: Strength as Efficiency of Origin Energy Solvency Position

(Source: Self-Created in MS-Excel)

Furthermore, based on the SWOT analysis of above findings, it can also be observed some strength areas can be utilized to gain opportunities. In addition, the identified strength areas such as efficiency is solvency, turnover of assets can be utilized for meeting the strategic goals of the business. Add to that, efficiency in financial performance has greater interrelationship with other organizational areas such as the area of implementing the “corporate level strategy” for expanding the business. A well debt ratio of Origin energy represents that business has gained a strong long run capacity and a well “asset turnover ratio” shows good revenue generation. In this dimension, these areas of strength can be implemented for adopting a “corporate level strategy” of expansion in future. In addition, Origin energy has acquired OC every with consideration the translation of 58 million USD (Saeed and Saeed, 2018). In this dimension, it can be said that by bringing more improvement in the strength areas, it can make future action regarding acquisition of new companies for expansion. Furthermore, there is a greater business opportunity to implement expansion strategies in the large and growing market size of electricity generators and global market as a service market size. Based on the global market data, it can be identified that the market size of electricity generators reached 24.77 billion USD where it is the projection that this size would reach 38.96 billion USD by the year 2028. In addition, according to the market report of 2020, the global “energy service market size”, it can be identified that it reach to valued 54.5 billion USD where it is the estimation that it would reach to 112.8 billion USD by the year 2030 with the CAGR - “compound annual growth rate” of 7.6%.

 In addition, the strategic business objective of this business is largely associated with expanding business operations in the global environment where in the current time the extensive operation of this business is related with across “Australia, Papua new guinea, south pacific and others”. In this portion, an effective solvency position can assist in gaining investment from some effective investors so that it can execute the expansion strategies such as market penetration effectively so that it can be dealt with the competitive market forces effectively and can penetrate the market within a short time (Mirza and Ahsan, 2020). In the context of the Australian environment, the close competitor of this business in Victoria is AGL energy and in NSW - “new south wales” there are some companies like “Mojo Power, GloBird Energyand Tango Energy” offering the cheapest price for energy. The Origin envery is involved with generating power from wind, solar, “pumped water storage” and from cogeneration plants (O'Dwyer and Unerman, 2020). In this portion, an effective investment on a high market penetration strategy can assist in penetrating the market with a very competitive price of electricity and with a wide range of product lines. Therefore, it can be said that by utilizing the current business strengths and removing weaknesses, it can gain a competitive advantage from the industry.

Recommendations

This section is associated with showing some essential strategies based on the auditing matters of capital assets, corporate strategy as well as business risks that can assist in gaining more improved result from future business process.

  1. Based on the above evidence inspection and observation auditing method it has been identified that Origin energy is facing substitution threats regarding prices for the availability of some competitors such as “AGL energy, Power, GloBird Energyand Tango Energy”. The major competitive dimension is cheapest price for electricity. In this dimension, it can be considered on service differentiation along with lower price so that it can be acquired large number of audience (Kasim and Saad, 2019). In addition, service difference can be made be considering the effectiveness of electricity supply, managing relationship with audience, gaining feedback and making improvement in service delivery and others.
  2. The main strategic objective of Origin energy is to expand business process in domestic as well as global environment where current extensive operation is focused on across Australia such as South pacific, “Popua new guinea” and others. In this dimension, it is needed to consider on angel investment as well as venture capital for expanding business faster in global environment. In this aspect, it can be easier of this business to gain fund because of a healthy solvency position. In addition, an investor largely considers on the solvency position of the company and this business has achieved a well debt as well as equity position in last three years (Elamer et al. 2018). Therefore, considering on angel investment and venture capital it can be expanded to different global markets.
  3. The Origin energy business process is associated with generating power from wind, solar, “pumped water storage” and from cogeneration plants. In this aspect, it can be said that this business has considered on several product lines of energy. In this dimension, it can be target the market based on the higher usage of energy be different markets. For instance – in the context of a market shifting towards usage of renewable energy, it can be serve to a large number of audience by enhancing the capacity of producing solar and wind energy.
  4. The major business risk factors are associated with changes in external environmental factors. In the context of future expansion process in international market, it should be focused on proper implementation or organization change such as policy change to adjust business activities with change.

Conclusion

It is concluded from that above studies that auditing is a curial aspect that must be done periodically for evaluating the current business position or performance. In the context of business risk auditing matter, it has been found that Origin energy is involved with several risk elements such as financial risk, risk of increased tax, increasing competitors, increasing substitution threat and others. It has found from adopting the auditing methods of observation and evidence inspection that these two auditing methods are very effective in evaluating the financial statement, business risks as well as capacity of business for adopting corporate strategy for expansion. Add to that, the auditing regarding capital assets represents that Origin energy has gained well efficiency in solvency but there is inefficiency in liquidity position. Apart from that, in the context of business risk the major risk found regarding close competitors such as “AGL energy, Power, GloBird Energyand Tango Energy” that are focused on cost leadership strategy by offering electricity at cheapest price. The strategic objective of the business is associated with adopting proper corporate strategy where in the current time it has focused on expansion strategy in domestic as well as global environment. Based on the solvency ratio, it has been identified that Origin energy has met the ideal ratio of debt as well as equity from last 3 years and it has also meet the aim of revenue generation from the utility sector by archiving ratio above 0.5. the This business is having a health solvency as well as efficiency position that can be helpful in adopting explanation strategy such as market penetration and market development. Finally, it can be said that, an effective auditing regarding finical statement assist in understanding the operation efficiency as well as liquidity and solvency position of the business so that bringing efficiency in financial performances it can be gained efficiency in other interrelate areas.

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