Apex Restoration Apex Restoration (APEX) is a small private firm located in southern Ontario. It specializes in restoring commercial and residential locations after disasters such as fires and floods. Recently, APEX was accepted as a preferred supplier by a large insurance company, Metro Insurance Group (METRO). When an insured client (commercial or residential) makes an insurance claim following a disaster, METRO provides the client with its Preferred Supplier List (PSL), a list of three local disaster restoration suppliers able to complete repair and restoration work. Being approved for this list gives APEX the potential to at least double its current revenue. To remain on the PSL, suppliers must provide METRO with a number of monthly reports. Information on METRO's requirements are provided in Appendix I. Sandi Smith, the owner of APEX, has hired you, CPA, as her new controller to assist in transitioning APEX to meet METRO's requirements and prepare for this new venture. In a meeting, Sandi expressed the following concerns: . As the company has grown, Sandi is wondering if there a better way to structure the firm's reporting and assign responsibilities from its current simple structure where she makes all the decisions to a functional structure or revenue centres. . Sandi had previously hired a consultant to prepare a strategy map (Appendix II), which she commissioned to reflect APEX's new focus on METRO's requirements. She is not clear what the strategy map is, what cause-and-effect outcome the map will have on CCC, and how the map relates to the new strategy. She hopes that you can explain this to her. She attempted to use the strategy map to prepare a Balanced Scorecard (Appendix III). However, she did not finish it, realizing that she did not have the knowledge or time to do so. She would like you to critique what she did and then revise the scorecard appropriately. APEX has recently shifted its strategy from focusing on individual clients without insurance coverage to exclusively dealing with insurance companies directly. Sandi has concerns with APEX's current reporting processes (Appendix IV) since they will be important in reporting to METRO. She acknowledges that this new opportunity with METRO may require changes to APEX's current processes and controls and is interested in your recommendations on how to improve them