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how important is it for our answers to be matching the answers in the revision kit? i wouldnt say that ive got a lot of practice YET but how important is it for my answer to be matching the ones in the kit? i got 1 mark out of 12 becuase my internal control deficiencies are very different from the ones in the answer but i do think that my answer is considerable and not necessarily *wrong*. is it okay for me to trust myself and not get demotivated when i see diff answers in the kit bcs this same thing kept on happening when i was doing audit risks and it was very demotivating so i left the topic for last
I presume you followed my advice for audit risk questions on this post https://opentuition.com/topic/how-to-practice-answering-audit-risk-questions-3
The referenced article doesn’t cover internal controls questions but you should find the examiner’s reports helpful. Using the revision kit exam reference you can download the relevant report from https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/examiners-reports.html to questions back to June 2014 – comments on internal control questions should be as relevant now as they were when written since this topic hasn’t changed “technically” since then.
The report gives examples of points which candidates made which did not earn marks – and why. So when you say your answers are “very different” you do have to consider if though not “wrong” it does not answer the question set.
Exam questions will typically specify the number of deficiencies required – say SIX or SEVEN – and the published answers will tend to give more – so should be relatively comprehensive in terms of the range of valid answer points.
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