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Examiner’s report - ACCA Global

Examiner s reportP1 Governance, Risk &EthicsDecember 2016 examiner s report P1 December 20161 General CommentsThe overall performance of candidates in this paper was generally good and it provided the opportunity for thewell prepared candidate to score CommentsThe examination consisted of the standard two sections. Section A contained one question for 50 marks andSection B contained three 25 mark questions, from which candidates had to answer is a Professional Level paper and as such candidates must be fully prepared, both in terms of technicalknowledge and exam technique.

Examiner’s report – P1 December 2016 3 Part (a) was worth 12 marks and required a discussion concerning internal controls (or lack thereof) evident in

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