Gwen is a bus operator and issues tickets using a handheld device. Every day, she generates a report at the start of her shift with all values on the device set to zero and a report at the end of her shift containing trip details and information on the collected fare. She submits the report and the collected fare to the transport company and then transfers the data from the device to a server. This data is periodically accessed by an auditor to review the pattern of collection and look for disparities.

a. At which level of management does Gwen work? Justify your answer.

b. How does Gwen’s information needs differ from that of the auditor?