The examination asked me to identify risks (i.e. entity-level risk, process risks) given a situation. It asked me to identify the 5 main frameworks of COSO and identify them in the circumstance provided. I was also asked how I would assess the situation and what appropriate action should I take. The interviewer also asked me to define Revenue as per IAS 18 and define deferred tax and give an example. Furthermore, they asked me to differentiate standard costing from the other costing methodologies. The interviewer also asked my greatest challenge on my previous job.