harlem co. – how to ensure we are writing enough

maam in my kaplan exam kit sometimes there are 3 responses within one box, do i need to write all 3 to get one mark? Or one response per risk is enough for 1 mark?

Harlem co. audit repent o increase in TRs collection period and related point

Discuss with the director the rationale for maintaining the allowance for receivables at the same level as the prior year, despite the increase in receivables collection period and the payment break granted to a large customer.
Extended post year?end cash receipts testing and a review of the aged receivables ledger to be performed to assess valuation and the need for an increased level of allowance for receivables.Review and test the controls surrounding how the finance director identifies old or potentially irrecoverable receivables balances and credit control to ensure that they are operating effectively