internal controls

Wherever possible you should specify as precisely as possible what the documentation is - if you were an audit junior told to "review the relevant documentation [e.g. to ensure that a control has been evidenced by a signature" how would you know what to look at? You really should know from assumed knowledge of AB/F1 and other previous exams what are the most relevant documents/records etc. Look at Chapter 13 for examples and learn more, as necessary, as you practice exam questions (make a list of the documents/records that are typically mentioned in Q scenarios).