Part (b) for 2 marks required two controls objectives for the sales and despatch system. Candidates could have used the scenario to help or answered this question using their technical knowledge, however overall performance was unsatisfactory. A significant proportion of candidates provided controls rather than control objectives, this was not what was required and so would not have scored any marks.

This indicates a lack of knowledge as to what a control is rather than a control objective. Objectives have been tested in previous diets, and candidates should endeavour to practice past exam questions when preparing for this exam.