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Exam Technical
Internal control – Relevant to ACCA Paper F8
From IFTC Star Lecturer  Mr. Alex Wu   Date: July 2011
Test of internal control is one of most important syllabus for F8, and it’s usually come with exam question 1, which is a 30 mark questions.
Weakness
According to previous examiner’s reports, students always answer the internal control procedure question very poor in the exam. Some students just give simple definition, for the theory of weakness of internal control. These students will not able to gain any mark if the answer is not apply the case. Some students do not read the requirements careful and misunderstand the “Verb” these students will gain very poor marks from the questions.
How to improve?
Therefore, when students answer the questions, they must read the requirements first, and look the marks, understand what the requirements ask for. It’s better to make an answer plan to decide how many need write for the answer (usually about 15 – 20 words for 1 mark). When students look back the case, students should read it slowly and careful, it’s better to use a pen highlight the important words (such as “no monitor”, “without approval”). After understanding the case, students can start preparing the answer,  the answer should basic on the case study, please don’t write anything which is “too remote” with the case. Last but not least, students should also take attention on the time management during write the answer, don’t spend too much time on it, and loss time to answer easy marks.
Conclusion
The above is one of my technical that I will glad to share with all the ACCA students for F8, if you have further enquiry, please come  IFTC and I will glad to help you.
 
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