Mazars Assessment Tests

Mazars Situational Judgement Test

1. Question 1 of 10

   You are a branch adviser. An elderly customer comes in confused about a letter saying his account will close. The letter is from a different part of the bank and you cannot reverse it, but you can see why it was sent and you can raise a case that stops it for thirty days. He has come in on the bus. Which response below would be most effective, and which would be least effective?

   1. Explain in detail why the letter was sent and what the rules are, so that he understands the position fully before deciding what he wants to do next.
   2. Raise the case to hold the closure and tell him it is all sorted out, without going through what the letter meant or what he needs to do inside the thirty days.
   3. Send him over to the team who sent the letter, with their telephone number written down, and explain that they are the only people who can change anything about the closure.
   4. Explain what the letter means, raise the case that holds the closure for thirty days, and write down what happens next so he has it when he gets home.
   Show the answer

   Most effective: D. Explain what the letter means, raise the case that holds the closure for thirty days, and write down what happens next so he has it when he gets home.

   Least effective: C. Send him over to the team who sent the letter, with their telephone number written down, and explain that they are the only people who can change anything about the closure.

   A: Answers with information rather than action: he understands the closure perfectly and it still happens in thirty days.

   B: Leaves out the part he has to act on: the hold expires, and he has been told it is sorted.

   C: Sends him back out with the whole problem: you can hold the closure for thirty days from where you are sitting, and he came in on the bus because the telephone had not worked.

   The most effective response is to explain what the letter means, raise the case that holds the closure for thirty days, and write down what happens next: it does the one thing that changes the outcome, explains what he came in confused about, and sends him home with it in writing. It beats explaining in detail why the letter was sent and what the rules are, because understanding a closure does not stop it. It beats raising the hold and telling him it is all sorted out, because thirty days he does not understand runs out. The least effective response is sending him to the team who sent the letter with their number written down: the action you could take is not taken, and a customer who travelled in to be dealt with in person is sent back to a telephone number that had already failed him. That is handing it on rather than helping partially. The principle: do the part you can do, then explain the part he has to.

2. Question 2 of 10

   You are an audit associate. You overhear a colleague on your team planning to spend tomorrow building a schedule of the client’s fixed assets. You built exactly that schedule last week for a different section of the file and it is saved on the shared drive. She has not asked you. Which response below would be most effective, and which would be least effective?

   1. Send her the file with no comment, so she can see for herself what is there and decide whether it is any use to her.
   2. Tell her now that the schedule already exists, send her the link, and point out the one section you had to leave incomplete so she knows what is still missing.
   3. Mention the schedule at the team meeting on Thursday, when everybody can hear what has already been built and the same thing does not happen again.
   4. Let her build her own version tomorrow without mentioning that yours exists, since she has not asked and she may want it laid out differently anyway.
   Show the answer

   Most effective: B. Tell her now that the schedule already exists, send her the link, and point out the one section you had to leave incomplete so she knows what is still missing.

   Least effective: D. Let her build her own version tomorrow without mentioning that yours exists, since she has not asked and she may want it laid out differently anyway.

   A: Leaves out the part only you know: the incomplete section is the thing that would mislead her, and a bare link does not flag it.

   C: Delays the decision past its usefulness: she plans to build it tomorrow, so Thursday is after the day it would have saved.

   D: Withholds something a colleague plainly needs: a day of the team's budget goes on work already done, and the reason nobody knew is that nobody said anything.

   The most effective response is to tell her now that the schedule already exists, send her the link, and point out the section you had to leave incomplete: it saves a day, it arrives before the day is spent, and the caveat is the part she could not work out from the file. It beats mentioning the schedule at Thursday’s team meeting, because Thursday is after tomorrow. It beats sending her the file with no comment, because a bare link invites her to rely on a section you know is unfinished. The least effective response is letting her build her own version without mentioning that yours exists: a full day of a budget everybody is short of goes on duplicated work, because the one person who could have prevented it said nothing. That is silence rather than a badly timed handover. The principle: tell people what exists before they spend a day rebuilding it.

3. Question 3 of 10

   You are a risk assistant. In a meeting, a manager from another team says your report was late and “not worth reading”, in front of eight people. The report was two days late because their team sent data late, which you can show. The meeting has ten minutes left and the chair is waiting for the next item. Which response below would be most effective, and which would be least effective?

   1. Point out in front of the others that their own team sent the data two days late, and that this is not the first time their delays have been described as somebody else's problem.
   2. Say that you will take the quality point away and look at it, note that the timing depended on data that arrived late, and offer to go through both with them afterwards.
   3. Say nothing in the meeting and send the manager the dates afterwards, so that the correction is made privately and the meeting can move on.
   4. Ask the chair for time now to go through the timeline properly, so that the meeting can see exactly when the data arrived and when the report followed.
   Show the answer

   Most effective: B. Say that you will take the quality point away and look at it, note that the timing depended on data that arrived late, and offer to go through both with them afterwards.

   Least effective: A. Point out in front of the others that their own team sent the data two days late, and that this is not the first time their delays have been described as somebody else's problem.

   A: Answers a criticism with a criticism in the room: the substance of both points is lost, and eight people watch a dispute between two teams instead of the next item.

   C: Leaves an unchallenged claim standing: eight people heard the report called not worth reading and none of them will see the private correction.

   D: Spends a contested ten minutes on your own position: the meeting has other business, and a timeline walk-through reads as defensiveness whatever it shows.

   The most effective response is to say you will take the quality point away and look at it, note that the timing depended on data that arrived late, and offer to go through both afterwards: it concedes what might be fair, corrects the factual point briefly in front of the same eight people, and moves the argument somewhere it can be had properly. It beats saying nothing in the meeting and sending the manager the dates afterwards, because a private correction never reaches the audience that heard the claim. It beats asking the chair for time now to go through the timeline properly, because taking the meeting’s last ten minutes to litigate it costs more than it recovers. The least effective response is pointing out in front of the others that their own team sent the data two days late and that this is not the first time: it turns a criticism of a report into a public dispute about another team’s reliability, and the room leaves remembering the row. That is personalising it rather than pitching the response badly. The principle: take the point, correct the fact briefly, and move the argument off the floor.

4. Question 4 of 10

   You are a risk assistant. A long-standing customer’s account has been restricted while a review runs and he is telephoning daily. You cannot tell him why, and you do not know how long it will take. He is polite, plainly worried, and says he has bills he cannot pay. Which response below would be most effective, and which would be least effective?

   1. Tell him you will chase the review team every day and let him know the moment there is any news at all about when the restriction might be lifted.
   2. Tell him honestly that you cannot say why or for how long, explain exactly what you can do about the bills in the meantime, and agree a day each week when you will call him.
   3. Tell him you cannot discuss the review at all and that he will have to wait to be contacted, without offering anything about the bills or about when he might hear something.
   4. Assure him the review will be finished within a few days, because that is usually how long these take and it will stop him telephoning every single morning while it runs.
   Show the answer

   Most effective: B. Tell him honestly that you cannot say why or for how long, explain exactly what you can do about the bills in the meantime, and agree a day each week when you will call him.

   Least effective: D. Assure him the review will be finished within a few days, because that is usually how long these take and it will stop him telephoning every single morning while it runs.

   A: Promises a level of contact you cannot sustain: a daily chase you do not control becomes a daily failure he notices.

   C: Refuses everything because one thing is confidential: the bills and the contact pattern are both things you could actually help with.

   D: Gives a timescale you do not have: he plans his bills around it, and when the few days pass he has been told something untrue by the one person he trusts here.

   The most effective response is to tell him honestly that you cannot say why or for how long, explain exactly what you can do about the bills, and agree a day each week when you will call: it is honest about the two things you cannot give him, and gives him the two you can, which are practical help and a predictable call. It beats telling him you cannot discuss the review and that he must wait to be contacted, because confidentiality about the review does not extend to his bills. It beats promising to chase the review team every day and call the moment there is news, because promising daily news you do not control fails publicly. The least effective response is assuring him the review will be finished within a few days: a timescale is invented to end an uncomfortable call, and a worried customer plans his finances on it. That is a false assurance rather than an unhelpful or over-generous answer. The principle: be honest about the gap, and be generous with what you can control.

5. Question 5 of 10

   You are a settlements assistant. The daily control log should be completed each afternoon and you have not filled it in for four days. Everything was actually checked. Your supervisor reviews the log weekly and it is due tomorrow. Filling in the four days now would look identical to filling them in on the day. Which response below would be most effective, and which would be least effective?

   1. Mark the four days as checked on their own dates so the log reads as complete, since the checks genuinely were done and the timing of the entry changes nothing about that.
   2. Complete the four days now without any note about when they were entered, since the substance is accurate and nobody asked about entry times.
   3. Complete the four days now, mark clearly that they were entered late, and tell your supervisor before the review so she knows what she is looking at.
   4. Leave the four days blank and tell your supervisor tomorrow morning that the checks were all done but the log was simply not kept up, so nothing inaccurate is written down at all.
   Show the answer

   Most effective: C. Complete the four days now, mark clearly that they were entered late, and tell your supervisor before the review so she knows what she is looking at.

   Least effective: A. Mark the four days as checked on their own dates so the log reads as complete, since the checks genuinely were done and the timing of the entry changes nothing about that.

   A: Records four entries as made on days they were not: the log's value is that it shows when a check happened, and your supervisor reviews it believing exactly that.

   B: Leaves out the one fact that matters: an unmarked backfill is indistinguishable from a contemporaneous entry, which is the whole question.

   D: Discards a real record: the checks happened and the log should say so, just with the entry date visible.

   The most effective response is to complete the four days now, mark clearly that they were entered late, and tell your supervisor before the review: the substance is captured, the lateness is visible, and she reviews the log knowing what it represents. It beats completing the four days now without any note about when they were entered, because an unmarked backfill looks exactly like a contemporaneous entry. It beats leaving them blank and telling her the checks were done but the log was not kept up, because throwing away accurate information helps nobody. The least effective response is marking the four days as checked on their own dates: entries are dated to days on which they were not made, so a log that exists to show when checks happened is made to show something untrue. That is falsifying the record rather than under-documenting or over-correcting. The principle: backfill if you must, and say on the face of it that you did.

6. Question 6 of 10

   You are a financial crime analyst. A colleague has closed eleven alerts in one afternoon with the same one-line reason. Some of those alerts look to you as though they needed more work. He is well regarded and closed them within policy. Your team leader reviews a sample of closures monthly. Which response below would be most effective, and which would be least effective?

   1. Reopen the eleven alerts yourself and work them properly, without raising it with him or your team leader at all.
   2. Say nothing and let the monthly sample review pick it up, since that is exactly what the sampling process exists to catch.
   3. Ask him first what the one-line reason covers, and if the answer does not satisfy you, put the eleven closures to your team leader as something to look at.
   4. Tell your team leader the eleven closures were properly reasoned and consistent with policy, so that nothing has to be reopened and your colleague is not put under suspicion.
   Show the answer

   Most effective: C. Ask him first what the one-line reason covers, and if the answer does not satisfy you, put the eleven closures to your team leader as something to look at.

   Least effective: D. Tell your team leader the eleven closures were properly reasoned and consistent with policy, so that nothing has to be reopened and your colleague is not put under suspicion.

   A: Redoes a colleague's work in silence: he learns nothing, the duplication is invisible, and nobody decides whether the closures were wrong.

   B: Leaves it to a sample: eleven closures in an afternoon may well not be sampled at all, and the specific thing you noticed is not what sampling looks for.

   D: Vouches for work you have not verified: your team leader relies on it when choosing the monthly sample, and the one signal that something needed another look is removed by the person who saw it.

   The most effective response is to ask him first what the one-line reason covers, and if the answer does not satisfy you, put the eleven closures to your team leader: he may have a perfectly good answer, asking costs nothing and is recoverable, and the route onward is clear if the answer is thin. It beats saying nothing and letting the monthly sample review pick it up, because a monthly sample is unlikely to land on these eleven. It beats reopening the alerts yourself and working them properly, because quietly redoing them decides nothing and duplicates everything. The least effective response is telling your team leader the closures were properly reasoned and consistent with policy: she is told they were sound by the one person who thought otherwise, so the sample is chosen on a false picture. That is asserting something you have not checked rather than under-reacting. The principle: ask the person, then take a real doubt to the person who samples.

7. Question 7 of 10

   You are a client services associate. A client says at a review that your colleague is “hopeless” and asks you to agree, in front of two of her own staff. Your colleague has in fact been slow on two things. You have to keep both relationships working. Which response below would be most effective, and which would be least effective?

   1. Defend your colleague completely and say that the delays were unavoidable, without acknowledging that two things genuinely have been slow.
   2. Agree with her in front of her team that your colleague has been hopeless, and say that several people at your own firm have found him difficult to work with too.
   3. Say nothing about your colleague either way and move the meeting on to the next item on the agenda as quickly as you reasonably can.
   4. Say that you will not discuss a colleague that way, acknowledge that two things have been slow, and set out what you will do to put them right.
   Show the answer

   Most effective: D. Say that you will not discuss a colleague that way, acknowledge that two things have been slow, and set out what you will do to put them right.

   Least effective: B. Agree with her in front of her team that your colleague has been hopeless, and say that several people at your own firm have found him difficult to work with too.

   A: Denies what the client can see: she has two real examples, and a blanket defence tells her you are not listening.

   B: Joins a client in criticising a colleague in front of her team: it buys a moment of agreement and tells the client that your firm's own people undermine each other.

   C: Leaves the complaint unanswered: she raised it in front of her staff and will read silence as agreement or as evasion.

   The most effective response is to say you will not discuss a colleague that way, acknowledge that two things have been slow, and set out what you will do to put them right: it refuses the invitation without dismissing her, concedes the facts she can verify, and moves to the only thing that will change her mind. It beats defending him completely and saying the delays were unavoidable, because denying two real delays destroys your credibility. It beats saying nothing either way and moving the meeting on, because silence in front of her staff answers her the wrong way. The least effective response is agreeing in front of her team that he has been hopeless and that others find him difficult too: you trade your own colleague for a moment of agreement, in front of her staff. That is undermining a colleague rather than defending or dodging badly. The principle: never trade a colleague for a moment of agreement, and answer with what you will do.

8. Question 8 of 10

   You are a management accounts assistant. Your department’s cost figure is £4,000 over its monthly target. A £5,000 invoice arrived on the last day and could reasonably be treated as next month’s. Your manager has said several times how important hitting the target is. Nobody would query either treatment. Which response below would be most effective, and which would be least effective?

   1. Report the figure as it stands without mentioning the invoice, so the number is accurate and no argument about treatment arises at all.
   2. Report the figure as it stands and tell your manager the £5,000 invoice dated on the last day is the reason, so she can decide how to treat it.
   3. Move the invoice into next month and mention it to your manager afterwards, once the reported figure has already gone out showing the target met.
   4. Move the £5,000 invoice into next month and record the month as complete with the department inside its target, since the treatment is defensible and nobody will ask.
   Show the answer

   Most effective: B. Report the figure as it stands and tell your manager the £5,000 invoice dated on the last day is the reason, so she can decide how to treat it.

   Least effective: D. Move the £5,000 invoice into next month and record the month as complete with the department inside its target, since the treatment is defensible and nobody will ask.

   A: Reports accurately and explains nothing: your manager sees an overrun she cannot account for and may go looking for a cause that is not there.

   C: Decides first and tells afterwards: the choice was your manager's, and it is much harder to reverse once reported.

   D: Records a result that was chosen rather than measured: the treatment was picked because of the number it produced, and nothing in the report says so.

   The most effective response is to report the figure as it stands and tell your manager the £5,000 invoice dated on the last day is the reason: the figure is what it is, the invoice timing is the whole explanation, and how to treat it is a judgement she should make knowing why it is being asked. It beats moving the invoice into next month and mentioning it afterwards, because the decision is taken before she is told. It beats reporting the figure without mentioning the invoice at all, because an unexplained overrun wastes her time. The least effective response is moving the invoice and recording the month as inside target: an accounting treatment is selected for the result it produces and reported as though it were simply the position. That is making the record say what you want rather than sequencing the conversation badly. The principle: report what happened, then raise the judgement as a judgement.

9. Question 9 of 10

   You are an accounts assistant. Your manager asks for the month’s travel spend for a call in ten minutes. You can see £41,000 posted, and you know two large invoices have not been entered yet which will add somewhere between £6,000 and £9,000. Which response below would be most effective, and which would be least effective?

   1. Tell her the month's travel spend is about £50,000, without setting out what is posted and what is still an estimate of the invoices to come.
   2. Tell her you cannot give a reliable figure until the two outstanding invoices have been entered, and offer to send the number through once the posting has all been completed later in the week.
   3. Tell her that £41,000 is posted so far and that two further invoices worth roughly £6,000 to £9,000 are still to come, so the month as a whole will land somewhere near £50,000.
   4. Present the month's travel spend as settled at £41,000, since that is what the system shows right now and the two outstanding invoices can be picked up in next month's figures instead.
   Show the answer

   Most effective: C. Tell her that £41,000 is posted so far and that two further invoices worth roughly £6,000 to £9,000 are still to come, so the month as a whole will land somewhere near £50,000.

   Least effective: D. Present the month's travel spend as settled at £41,000, since that is what the system shows right now and the two outstanding invoices can be picked up in next month's figures instead.

   A: Presents an estimate as a figure: the number is close, and she cannot tell which part of it is measured and which part is not.

   B: Withholds a usable answer: she has a call in ten minutes and a range would serve her perfectly well.

   D: States a partial figure as the answer: she quotes £41,000 on the call, and the number she has given will move by up to £9,000 once the invoices land.

   The most effective response is to tell her that £41,000 is posted so far and two further invoices worth roughly £6,000 to £9,000 are still to come, so the month lands near £50,000: it gives her something to say on the call, separates what is posted from what is estimated, and lands on a usable total. It beats saying you cannot give a reliable figure until the outstanding invoices are entered, because a range in ten minutes is far better than a precise number next week. It beats telling her the spend is about £50,000 without setting out what is posted and what is estimated, because she cannot defend that without knowing which part is a guess. The least effective response is presenting the month as settled at £41,000: a figure that will move by up to £9,000 is handed over as the month’s spend, and she repeats it. That is asserting something as settled when it is not. The principle: give the range and say which part is measured.

10. Question 10 of 10

    You are an onboarding analyst. A client’s review was due last month and you missed it. Because of the delay the client has been on a higher fee tier for four weeks, costing them about £300. Nobody has queried it, and moving them now would put the fee right from today without anybody asking why. Which response below would be most effective, and which would be least effective?

    1. Tell the client directly that the review was late and that you will look into the fees, before working out internally what can actually be done about the four weeks.
    2. Move the client to the right tier today, tell your manager the review was missed and the client has overpaid, and ask how the four weeks should be refunded.
    3. Move the client to the right tier today and raise the missed review at your next one-to-one with your manager, when there will be time to talk through how it happened.
    4. Move the client to the right tier today and keep the missed review to yourself, since the fee is correct from now on and nobody has asked about the four weeks.
    Show the answer

    Most effective: B. Move the client to the right tier today, tell your manager the review was missed and the client has overpaid, and ask how the four weeks should be refunded.

    Least effective: D. Move the client to the right tier today and keep the missed review to yourself, since the fee is correct from now on and nobody has asked about the four weeks.

    A: Opens with the client before the firm: a client told about a refund nobody has agreed yet may be promised something that cannot be delivered.

    C: Delays the decision that has money in it: the refund is the client's, and it waits on a diary slot that exists for your development.

    D: Hides your own error behind a fix: the client is still £300 down, and the only person who knows why has decided that a corrected fee going forward settles it.

    The most effective response is to move the client to the right tier today, tell your manager the review was missed and the client has overpaid, and ask how the four weeks should be refunded: the tier is fixed immediately, the £300 is the client’s money, and your manager owns whether and how it goes back. It beats moving the tier and raising the missed review at your next one-to-one, because that meeting is about you and the refund is about the client. It beats telling the client directly before working out internally what can be done, because that risks a second broken expectation. The least effective response is moving the tier and keeping the missed review to yourself: the fee looks right from today, the client stays out of pocket, and the fact that would put it right is held by the one person with a reason not to share it. That is concealment of your own mistake rather than a badly sequenced disclosure. The principle: fixing it forwards is not the same as putting it right.