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Control Deficiencies/ Recommendation and Test of of Control – Query

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Control Deficiencies/ Recommendation and Test of of Control – Query

  • This topic has 2 replies, 2 voices, and was last updated 5 months ago by Kim Smith.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • January 12, 2025 at 1:23 pm #714543
    nevada17
    Participant
    • Topics: 11
    • Replies: 8
    • ☆

    Hi,

    I’m struggling with control deficiency questions, are there any advice or guidance on how to tackle these types of questions?

    Thank you.

    January 13, 2025 at 11:21 am #714551
    Kim Smith
    Keymaster
    • Topics: 134
    • Replies: 8304
    • ☆☆☆☆☆

    Welcome to my forum!

    In short – if there are deficiencies, the auditor makes recommendations of controls for management to implement …
    … if controls are implemented, the auditor may test the operating effectiveness of those controls (with “tests of controls”) IF they are expected to be effective.

    This is fundamental to the audit approach – see the overview at the beginning of our Chapter 8 and explanation.

    When tackling any “controls” question – the first thing to be sure about is whether you are looking for deficiencies or strengths – the latter will usally be described as “direct control which the auditor may seek to place reliance on” (e.g. M/J24 Q Francisco part (b)).

    January 13, 2025 at 11:24 am #714552
    Kim Smith
    Keymaster
    • Topics: 134
    • Replies: 8304
    • ☆☆☆☆☆

    I suggest you tackle a recent past exam Q from the practice platform (there are plenty to choose from and every exam has a “contols” Q).

    Make a PROPER attempt at it – i.e. write an answer – and then debrief it with the answers (in the platform) and https://www.accaglobal.com/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/examiners-reports1.html

    Learn lessons from each Q attempted one at a time.

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