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I am hoping the AAA model comes up as it has failed to show its face in over 7 exams while all other theories have come up in one or another (Kohlberg’s been on 2 of the last 7 for example). There is also a technical article on it (which are essential to read).
The 5 ethical principles have also come up a lot recently and are on the professional ethics module too. Though I have a feeling, despite them being on a fair few recent exams, we wont see them this time ’round which is a shame as I would destroy a question on them.
Internal controls and internal audit are obviously two areas you should never gamble on as they also come up very frequently and are of high importance.
Rules based approach might have a question cerntred around it again. Fiduciary duty also gets ask every now and then a fair bit and agency in general so know this area.
ALARP will surely come up again sooner or later as well.I also wouldn’t be surprised to see a question related to board structures. Audit committees is another good one that might come up. Family systems is one that a lot of students gamble on as it comes up infrequently but it’s not been asked for a while as far as I can tell so it could show its face again sooner or later.
There are lots of other usual suspects too like stakeholders, risks, risk management, and corruption and so on.
Ultimately though gambling on which questions will/won’t come up is a very bad idea as you’re relying on luck far too much in my opinion. Cover everything, know the most important topics 100% and know at least a little bit about the lesser topics that are not so frequently asked (like two tier board structures).
You need to cover all your bases there is no easy way out in these professional exams they make a mockery of under graduate exams.
Remember the exam is not about showing you know the technical knowledge, it’s a given that you should come into the exam with good technical knowledge, but the exam is more about applying your technical knowledge and knowing what is being asked of you and answering what is being asked of you. Read all the previous examiners reports and see where many students fail despite knowing the syllabus reasonably well. Not answering the question being asked and poor time management are just two of the biggest reasons.
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