Control recommendations

There are two main types of “control Q”:
(1) Deficiencies/Control/Test of control (i.e. an audit working paper)
(2) Deficiencies/Recommendation (i.e. to report to management)

Only (2) takes the form of a letter (“weakness letter”/”report to management”) and the Q will make clear if a “covering letter” is required or not. If required, this will be 2 marks and goes something like this:

Board of directors
[company name]
[address]
[date]
Dear Sirs
Audit of [company name] for the year ended [date]
Please find enclosed the report to management on deficiencies in internal controls identified during the audit for the year ended [date]. The appendix to this report considers
deficiencies in the [purchasing/sales/payroll] system and provides recommendations to address those deficiencies.
Please note that this report only addresses the deficiencies identified during the audit and if further testing had been performed, more deficiencies may have been reported.
This report is solely for the use of management and if you have any further questions, please do not hesitate to contact us.
Yours faithfully
An audit firm

No – this is the only potential requirement for a letter.

English is the 2nd (or even 3rd, 4th or 5th!) language for many students. Errors in grammar/spelling will not be penalised – however, your points must be understood by the marker. So, for example, a jumble of words around “materiality” will not earn credit for the point about materiality – it has to convey a relevant point about materiality. Regarding spelling, I think it’s important to not mispell words that appear in the exam (this just gives a bad impression) – but it will not be penalised.

I have commented on many posts about answers. You are absolutely NOT required to give the same “rote-learnt”/”textbook” answers – I say to students, if you find yourself writing an answer point “from memory” you must stop and ask yourself “am I answering the question set”.

I suggest you arm yourself with a handful of words to use instead of “check” – the examiner does not like to see repeated use of this word (how are you checking? what is it that you are checking?) – better, for example, to say “agree … [amounts/balances]” or “review [specify book/documents]”.

Please do read at least one of the most recent examiner’s reports if you haven’t already done so https://www.accaglobal.com/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/examiners-reports.html