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Dear Mike,
I always have this problem commenting on Quality Control issues. I don’t know what to look upon. I am okay with other such as professional, practice management pr even legal issues but I don’t seem quite to know how to evaluate lack of quality control.
I have memorise all the 6 building blocks, but it doesn’t really quite help me. Can you explain to me a bit how to comment on quality control ? Where to look etc ? Thank you.
It’s an awkward question to give a “list of matters to consider”.
Alternatively, if you analyse “What’s gone wrong” – a typical scenario question which could involve a comment on quality control failings / improvements – common sense alone should push you into sufficient appropriate comments.
This approach of “What’s gone wrong?” always seemed to provide the stimulus for me to produce some sort of acceptable answer. This auditing paper, of all the ACCA exams with the possible exception of P1, is the classic situation where there is no “right” answer. Look at the marking scheme of past exam questions – “one mark per relevant point up to a maximum of 5” is a typical marking scheme. Let your brain go into free-wheeling mode and allow one planned thought to flow into another.
There are some papers where learning a routine is helpful – nay, sometimes necessary! But P1 and P7 are both papers where learning techniques is no substitute for the application of a healthy degree of common sense.
Re the specific question that you posted, use the building blocks to stimulate your thinking.
Hope that helps but, if not, post again
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