This 10-mark question was based on a manufacturer of bespoke furniture, Cherry Blossom Co (Cherry). This question tested candidates’ ability to identify and explain five deficiencies and provide recommendations for Cherry’s purchasing system.

This question was answered very well and candidates were able to confidently identify five deficiencies from the scenario. However, some candidates did not always adequately explain what the deficiency meant to the company.

In addition some deficiencies were incorrect, such as “the junior clerk being too junior to process invoices”. Candidates should ensure that they consider the implication of the deficiency and to identify the issues that will have a significant impact on the company.

The scenario contained significantly more than five deficiencies; stronger candidates considered all of the deficiencies and selected the five they could describe in most detail, rather than the first five in the scenario. Unfortunately some candidates provided more than the required five deficiencies.

Candidates are again reminded that only the best five can be awarded credit and therefore spending time providing more points can add to time pressure on later questions.

Candidates should ensure that they apply appropriate exam technique to these types of requirements and are planning their answer and identifying the five best points before writing their answer.

The requirement to provide controls was, on the whole, well answered. Most candidates were able to provide good recommendations to address the deficiencies; however some of these recommendations were too brief.

In addition some recommendations failed to address the deficiency or were unrealistic.

It was pleasing that many candidates set their answer out in two columns being deficiency and recommendation. However, those who explained all of the deficiencies and then separately provided all of the recommendations tended to repeat themselves and possibly wasted some time.