The examining team share their observations from the marking process to highlight strengths and weaknesses in candidates’ performance, and to offer constructive advice for future candidates. General comments

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BT.FBT examiners report Sept19-Aug20

Examiner’s report 
BT/FBT Business and Technology
September 2019 – August 2020 
Examiner’s report –BT/FBT Sept 19 to Aug 20 

The examining team share their observations from the marking process to highlight strengths and 
weaknesses in candidates’ performance, and to offer constructive advice for future candidates.
General comments 
The purpose of this report is to provide guidance on the performance of candidates in recent 
examination sessions. It identifies areas in which candidates have performed well, and also where 
questions have had lower pass rates. 
The report gives examples of questions and topic areas which have tended to cause the most 
difficulties for candidates and which will help you prepare for future computer-based examinations. 
General Comments 
Part A questions test knowledge or basic understanding. Some of these questions include very brief 
scenarios. Although candidates deal with the objective test questions in this part of the paper very 
well, a minority of candidates do not attempt all of the questions. This is counterproductive, as a 
reasonably well-prepared candidate should be able to make some attempt, or derive an answer by 
The subject on which candidates have been most confident include: 
types of business organisation such as companies, mutuals and non-governmental organisations
roles in accounting and finance functions 
information in financial statements 
money laundering 
time management.. 
Subjects which have posed greatest difficulty include:
micro-economics (theory of the firm) 
internal control 
the difference between the roles of internal auditors and external auditors 
corporate governance 
contemporary organisational models such as virtual, hollow and shared services organisations 
independence and threats to independence 

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