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If you are asked to give a key control, after stating the key control is it necessary to give a reason as to why the control is in place or you can just leave it as that
If, for example, requirement is “identify and explain FIVE …..(10 marks)” …then yes you must give reason for each.
What if you are asked to give key controls and test of controls, should you go ahead to give the benefits under the key controls or you can leave it as that
I am on vacation until Tuesday and don’t have recent past questions to hand so I can’t say categorically yes or no. If not explicit in the requirement, you should be able to infer from the mark allocation. Have you read the latest examiner’s report? That might indicate as it includes lots of points of exam technique.