正确答案：4 All organisations need appropriately trained employees. Due to the nature of modern business, especially the professions, much of this training is internal and often on a one to one basis. Accountants as managers should therefore be able to understand the different approaches to training and which of them is the most appropriate and cost effective for the training requirements of the organisation.(a) Computer based training can be inexpensive and is based upon user friendly interactive computer programs designed to enable trainees to train on their own and at their own pace.