Part (b) for 10 marks required two controls to reduce risk associated with food purchases and preparation and two tests of controls. Overall this part of the question was answered well. Many candidates provided relevant, practical controls for a restaurant chain.

The requirement to generate any two tests of controls to assess whether control risk was low was not answered as well. However a significant minority provided impractical procedures which assumed that the auditor was a food hygiene expert, or suggested that the auditor should ‘try the food to assess its quality’.