Part (b) for 12 marks was very well answered by almost all candidates. The question required six strengths from the scenario and an explanation of how these may reduce control risk. Many candidates were able to clearly identify the required number of strengths.

However it was very common to see answers where candidates had provided nine or ten strengths, when only six were required. This can lead to time pressure in other questions and is to be avoided.

Many candidates presented their answers in a columnar format and this seemed to provide clear and concise answers which covered both parts of the requirement.

Some candidates tended to lack sufficient detail in their explanations of how the strength reduced control risk, with many giving general answers such as ‘this reduces control risk’ rather than explaining how this reduces risk.

A small number of candidates did not read the requirement clearly and provided weaknesses in the control environment rather than strengths.