Question 2a
Marking Guide
up to 1 mark per valid point | |
| notes: | |
| simple to understand | |
| facilitate understanding by all team | |
| cumbersome especially if complex system | |
| difficult to identify missing controls | |
| questionnaires: | |
| quick to prepare and hence cost effective | |
| all internal controls considered and missing controls identified | |
| easy to complete and use | |
| easy to overstate controls | |
| easy to misunderstand controls and miss unusual controls | |
| max marks | 6 |