$($b$)$ A comprehensive framework for managing and controlling quality contains both financial and non$-$financial performance indicators $($metrics$).$ Provide two $(2)$ examples of internal quality metrics and two $(2)$ examples of external $($i$.$e$.,$ customer$-$based$)$ non$-$financial quality metrics.

$(4$ marks$)$

$($c$)$ In the Harvard Business Review journal article entitled "Case of the tangled transfer price". by M$.$ Edgar Barrett, four major issues were discussed when setting a transfer pricing policy for a multinational enterprise:

Required: Discuss any two of the four issues by making reference to their relevance in today's business environment.

$(5$ marks$)$