31. Large businesses are increasing the use of Shared Services Centres (SSCS). The task most effectively carried out by a SSC is: A. Accounting for acquisitions and disposals B. The preparation of annual tax returns C. Processing purchase and sales invoices D. Authorizing investments in fixed assets 32. You are the Chief Accountant of Greengrass pic and are reviewing the performance of a divisional manager whose actual divisional ROI is far in excess of that budgeted. The division is treated as an investment centre. Which of the following items should you examine further in order to ascertain how genuine this level of performance was: 1. Controllable assets included in divisional non-current assets 2. Depreciation policy used for new capital investments 3. Replacement policy for fully depreciated assets 4. Divisionally managed inventory levels A. (1) (2) (3) and (4) B. (1) (2) and (3) C. (1) and (4) only D. (1) and (3)