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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › INTERNAL CONTROLS
what is the probability of internal control questions being tested in Section A of AA exam
Questions related to Control Deficiency, test of control and recommendation are coming most of the time. About 90% of the time.
100% in Section B (as stated in the approach to examining).
If “controls” is the 30 mark Q in Section B rather than “risk”, it may not come up in any of the 3 OT-case Qs in Section A. For example, the OT-case scenarios may be drawn from “ethics” and/or “governance”, some other audit evidence topic (since this topic is vast) and “completion/review” and/or “reporting”.