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ma’am in this question, under provision of IT services and tax services- 2 safeguards have been repeated- independent review + separate teams- will we get 4 marks in total? as they are relevant for both scenarios…
or repetition of safeguards won’t fetch marks no matter what?
I don’t think there was repetition in the originally published answer (which you shouldn’t refer to because it was based on an old version of the Code).
I think you should ASSUME that professional exams are designed in such a way that repetition of answer points would not be appropriate.
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