Examiner’s report
BT/FBT Business and Technology
September 2019 – August 2020
Examiner’s report –BT/FBT Sept 19 to Aug 20
1
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.
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
elimination.
The subject on which candidates have been most confident include:
types of business organisation such as companies, mutuals and
non-governmental organisations;
stakeholders
roles in accounting and finance functions
information
in financial statements
money laundering
communications
conflict
training
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
