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What are the way of explanation you would suggest to answer deficiency, test of control, recommendation, direct control ? Can you elaborate it how to start sentence and what so ? Hoping for response fast and thank you for your support as usual.
I think you need to read a recent examiner’s report https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/examiners-reports1.html against published answers to see what the examiner is looking for e.g. a recommendation is not “ensure that” … because that is an objective … a recommendation must be an action that describes HOW an objective is achieved.
A deficiency should be worded to state what is “wrong” (1/2 mark) + 1/2 mark for the implication/consequence.
A recommendation is an ACTION to be implemented by MANAGEMENT to overcome a deficiency. Many recommendations will be control activities – see page 71 for a list of examples.Control activities are primarily direct controls – see page 73 of the notes. A test of controls is an AUDIT procedure to answer the Q “is the control operating effectively?”
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