Issue identification4 marks
Identifies the core control weakness and explains the resulting risk.
For full marks: Explain both the control failure and how it could allow an error or fraud to be created and concealed.ACCA SBL Diagnostic
Choose a task, write your answer, see why marks were gained or lost, then repair the weakest area.
Practice question · 2026.1
ACCA SBL Diagnostic
ACCA SBL syllabus September 2026–June 2027
Choose your task
Pick the question you want to practise.
Use a focused task for quick practice or a longer task for a more realistic attempt.
Selected question
Question 1: Segregation of duties and fraud risk
Focused practice · 25 minutes · Board briefing note
What this question checks
- Scenario application
- Control design
- Board-level communication
What happened
A fast-growing company allows the finance director to approve supplier setup, release payments and review month-end reconciliations.
Your job
Write a board briefing identifying the control weakness and recommending practical improvements.
Answer formatBoard briefing note
Suggested time25 minutes
How this will be marked
What the marker is looking for
These are the areas used to build the formative mark range.
Scenario application5 marks
Uses the facts and roles in the scenario rather than giving generic controls advice.
For full marks: Link every major judgement to a named role, process or business consequence from the scenario.Recommendation quality5 marks
Provides practical, owned and monitorable improvements.
For full marks: Give prioritised actions with clear ownership, frequency and monitoring rather than broad recommendations.Professional communication3 marks
Communicates clearly and appropriately to a board-level audience.
For full marks: Use a board-ready structure with prioritisation, concise explanation and a clear conclusion or recommendation.Practice timer00:00
25:00 left from the suggested time.
Before you write
What this answer should include
Use this as a planning guide. It is not a substitute for your own judgement.
Name the control, risk, strategic or ethical problem clearly.
Link each judgement to a person, process, figure or event in the scenario.
Say what should happen, who should own it and when it should happen.
Show the effect on risk, performance, stakeholders, controls or value.
Write as a professional briefing, email, report or board note.
Your answer
0 wordsWrite your response
Live answer checks
0/50/5 checks passed
These checks guide preparation only. They do not calculate the mark.
Main point stated
State the central issue, position, method or defence clearly.
Question details used
Use details or terminology from this specific task.
Clear recommendation given
Develop the action, position, method or defence required by the task.
Reasoning explained
Explain why the point matters or how the conclusion follows.
Enough detail
Aim for at least 65 words for a useful estimate.
00:00 used
The structure helper adds headings and prompts only. Replace every bracketed instruction with your own answer.
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