Additional points than asked

There is no negative marking in ACCA exams – BUT see this post also https://opentuition.com/topic/marks-guidance

If you read the examiner's report you will see that if she asks for a number - that is what she wants and markers will be annoyed if instructions are not adhered to. What you suggest might be correct if you were talking about substantive procedures - but I don't think the examiner usually specifies a number in this case. BUT in a risk/response question, you are looking for risk identified (1/2) + explained (1/2) + response (1) = 2 marks. So you can have lots of initial ideas for risks but you should go for developing into full answer points only those for which you can think of suitable responses. Suppose a question asks for 7 risks/responses for 14 marks. That really breaks down to the examiner asking for identification (max 3 1/2), explanation (max 3 1/2) and responses (max 7). There may be a little leeway but you would not get 7 marks for identifying 14 risks (!) Also when it comes to risks or indeed control deficiencies there may be only a few more valid ones than the examiner asks for - not twice as many. Fewer full points are better than more half-hearted ones.

You're welcome! If you're sitting the exam on Monday you will find lots of guidance in my "starred" posts at the top of the AA forum.