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Hi, when we write ethical threats, i was told to write safeguard for every each ethical threat. However the maximum safeguard for each threat is 1 mark ? meaning if write about self interest and i can only write 1 safeguard maximum afterwards ?
I can’t clarify what you’ve been told by someone else.
It would depend on the question whether you answer with safeguards at all (are they asked for?) Also, I would say that you plan your answer and at this advanced level you would be expected to “stand back” from each individual threat and consider safeguards collectively.Have you read the technical articles? (See the “sticky post” at the top of this forum.)
Yes i did read the examiner’s article but it doesn’t specifically mention whether the maximum mark for the safeguard is 1 or 2 for every threat (Assuming the question asks for the safeguard)
But Generally, i’m not sure how many marks we will be awarded for every 1 ethical threat and marking scheme and technical guidance also doesn’t seem to specify it
Therefore i may need your help for this….. can i just assume it’s 1 mark for every ethical threat ? because it may not seem reasonable to put 2 or 3 safeguards for 1 threat because 1 safeguard gets 1 mark..
Hm.. i’m abit confused with the mark allocation between this safeguard and ethical threat
As you’ve recently noted in a separate post – there are Qs asking for “comments on ethical and professional issues” – this could be for a modest number of marks (e.g. 8) or a quite significant number (e.g. 15). Here you will be working to one 1 mark a point and how many points you should be looking to make for any one issue will obviously depend on how many issues there are. If there are 3 issues for 15 marks (as in D18), you are looking for roughly 5 points for each – but don’t be surprised if you can think of 6 points for one and only 4 points for another – you just need to make sure it is reasonably balanced.
Such questions do not specifically ask for safeguards. A safeguard will get a mark if its a relevant comment on the ethical/professional issue.In summary – 1 mark per relevant comment.
Just to confirm, even when the question simply say “Comment on the ethical and professional issues” do we still need to recommend the actions when question didn’t specifically mention them ?
Absolutely no – only answer the question requirements AS SET – do not interpret additional/alternative requirements based on what has been set in other questions.
Hi,
you have mentioned to only write recommendations (i.e safeguards) when the question ask for it in the requirement, however in the December 2011, Chestnut (a), they also mention safeguard ?
Question specifically mention to write issues only but why safeguards ( recommendations) are also shown in the marking scheme ?
This requirement of this Q is not “comment” but “assess”. Assess, like evaluate, requires you to weigh up the issues – so how big an issue is the issue? Can it be overcome? So yes, safeguards would be relevant to the evaluation of a risk to professional ethics.
assess and evaluate is to weigh up the issues which means we have to put the safeguards.
Then how about “discuss” ? “discuss the ethical and professional issue(AND the question did not mention recommendation or actions”. according to the ACCA website it says weigh up pros and cons therefore discuss, evaluate and assess all have same requirements asking for ethical threats and safeguards right if such question come up ?
“Evaluate … risks”
“Evaluate … threats”
You can weigh up likelihood/amount/mitigating factors/controls/safeguards etc and conclude yes this is a risk or no it is not.Discuss the “pros and cons” (i.e. arguments for and arguments against) of risks/threats would make no sense (because all risks/threats are “bad” things).
The choice of verb depends on the “what it is” that you are being asked to address. I suggest you focus on this rather than worry about the distinction.
maam from what I understand from the above thread is that – only if the question begins with “assess” and “evaluate” we will have to write actions also(even when they are not directly asked for in the question).
but then in this M/J’20 question-
“Comment on the ethical and professional issues arising as a result of Beaufort Co’s planned listing and the services which it has requested from Moritz & Co.”
despite the question beginning with “comment” the safeguards have been included…
so then what do we conclude?I think you have to use some common sense and look at the Q in its entirety – and the marking scheme – in the case of Beaufort Co – 10 marks and the requirement says “professional issues”. Even if the requirement doesn’t specify, quality is a professional issue – and “review” as a safeguard can certainly be regarded as a quality issue.
I actually don’t think it is such a “big deal” as when this was posted back in 2019 – 1. the student who made the original post was clearly misguided – 2. the whole concept of safeguards has since been re-defined – you don’t have to know now was used to be regarded as safeguards, but there are far fewer now that even if you give them it will only a few marks and if you don’t give them you won’t “lose” marks because there’s always plenty of scope for other marks to be earned.
In AAA you should never waste time trying to “force” points out of a scenario.
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