internal control

Let me illustrate using the SD22 Q Daley Co.

The answer for the first control deficiency is:
“At the end of each week, the key card
system transfers the hours worked to
the payroll system. As the system is
automated, no checks are performed.”

In the Q it says:
“Each week the hours worked are automatically transferred to the payroll system. As the process is automated, no checks over this transfer are performed.”

So yes, copying a relevant extract that identifies the deficiency will earn 1/2 mark.

But if a student copies too much:
“Factory staff have key cards and are required to swipe in and out at the beginning and end of their shift. This process is supervised. Hours worked by employees are recorded electronically using the key card system which is linked to the payroll system. Each week the hours worked are automatically transferred to the payroll system. As the process is automated, no checks over this transfer are performed.”
All the deficiency is “in there somewhere”, it is not for the marker to find it – the candidate has not identified if but merely copied the Q scenario – which will not earn the 1/2 mark

You are welcome!