XAMINER’S GENERAL COMMENTS Performance of candidates in general fell far below expectation. High marks were expected of candidates based on the standard of the paper. However, many candidates performed poorly.

STANDARD OF THE PAPER All the questions in the paper were within the scope of the syllabus. The paper achieved ninety (90) percent syllabus coverage. Section 1 on current issues was not featured but section G on other assignment featured two questions with the total marks of 20/, 10/ more than the syllabus weighting. However some of the learning outcomes examined for example identify, explain, fell below the requirements at the advanced audit and assurance level. A few high level learning outcomes such as discuss, perform, evaluate and prepare a report were featured. Candidates should have been tasked to analyse, evaluate, advice and recommend at this level of the professional examinations.