Don't take it LIGHTLY. I did that in my last attempt and get caught.
Hi Waqar, like what Ali has mentioned earlier, DO NOT take this subject lightly as this is a professional paper and thus you have practice many questions in order to master the art of answering professional papers professionally.
Make sure you go through all the past year papers available on the website and analyze and familiarize yourself with all the type questions that the examiner has previously asked, and you can see that the different style of questions asked for a subject matter (e.g. Internal Controls) can all have the same answers.
Because if you get confused with the questions that the examiner could ask, then you would not know how to answer them, though the answers could be easy and repetitive every sitting.
Practice those questions following the exact exam timing and in the end, you should know how to write sufficiently and appropriately for each question based on the time limit set in the exam.
All the very best for P1! *** bless.