2010年12月ACCA考試考官報告(P3)(5)

　　問題四的第一部分要求考生估計感知利益和采納電子評估的成本。總體上，大多數考生完成得很好。一些考生分數非常高，在時間限制和考場環境的壓力下，給出了精辟的分析。第二部分要求考生解釋建立一個商務案例以及管理效益、經營效益實現的必要性。許多考生在問題四上有一些失利。

Question Four considered a professional qualifications body considering the implementation of e-assessment.The first part of the question,worth fifteen marks,asked candidates to evaluate the perceived benefits and costs of adopting e-assessment.In general,this was answered well by most candidates.Some scored very high marks,showing excellent analysis given the time constraints and pressure of the examination situation.Candidates who marginally failed this question usually did not provide sufficient discrete points to gain the marks on offer.There was often too much repetition of the “reduces costs” benefit.

The second part of this question asked candidates to explain why establishing a business case,managing benefits and undertaking benefits realisation are essential,despite the claimed ‘self-evident’ justification of adopting e-assessment.As mentioned in the introduction,this part of the question was poorly answered.Candidates failed to focus on the three elements; business case,managing benefits and benefits realisation.Even rudimentary parts of the business case,for example,the need to undertake formal investment appraisal,was rarely raised by candidates.Many candidates marginally failed this question because they did not answer the second part of the question or only offered two or three sentences that largely reflected the information given in their answer to the first part of the question.