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Dear Tutor,
I am a bit confused about the answer to the undermentioned question.
When I attempted to answer it, I identified TWO distinct deficiencies in the paragraph: one being that all employees of the department can make changes to the data, AND the other being that the monthly exception report is not reviewed.
However, looking at the answer at the back of the book, both issues were considered as ONE deficiency.
Will I lose marks in the real exam for considering them to be TWO separate deficiencies?
QUESTION EXTRACT
The company has a central purchasing department which is based at its head office. All
members of this department have full access to the supplier master file data and a monthly
exception report of any changes to master file data is automatically generated and then filed
by a purchasing clerk.Question Reference: S/D 21; Q225 POMERANIAN; Kaplan Kit; 2025/26
WELCOME to my AA forum and please accept my sincerest apologies for not replying sooner!
As is stated in the examiner’s report https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/f8/examinersreports/aa-sd21-examiner-report.pdf
“Marks are awarded for identification of deficiencies (½ mark each), explanation of
the implication of the deficiency to the company (½ mark each) and an appropriate
control recommendation to address each deficiency (1 mark each).
The scenario will typically contain more than the number of deficiencies required … ”So if you separate into 2 points and for each you have a different implication and different control recommendation you would be awarded up to 4 marks. I suggest that the model answer (reproduced by Kaplan) combines because it is matched with only one control recommendation (review of exception reports by a responsible official).
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