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If there are two deficiencies relating to the payroll system, and for both deficiencies the explanation could be that wages being under or overpaid, then if I write this explanation i.e. wages could be under or over paid for both deficiencies then in your opinion will credit be given twice i.e. for each deficiency or will mark only given once for this explanation
But in the practice kit the explanation that incorrect payment of wages and incorrect amounts paid to employees has been provided for two deficiencies within the same question
So should I write the explanation of control deficiencies such as the loss of employee goodwill only once in the exam
My recommendation is that if ever a student finds they are about to repeat a point already made then to think before they write whether there isn’t a better point to be made.
If unable to think of a better point then should the same point be repeated
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