AUI3702/101/3/2014
Tutorial letter 101/3/2014
The internal audit process: Tests of
Controls
AUI3702
Semesters 1 & 2
Department of Auditing
IMPORTANT INFORMATION:
Please activate your myLife email address and ensure you have regular access
to the myUnisa module site for AUI3702 since this is a fully online module.
Note: This is an online module, and therefore your module is available on myUnisa.
However, in order to support you in your learning process, you will also receive
some study materials in printed format.
, CONTENTS
Page
1 INTRODUCTION .......................................................................................................................... 3
1.1 To get started on myUnisa ............................................................................................................ 3
1.2 How to study this module online.................................................................................................... 3
2 PURPOSE OF THE MODULE ...................................................................................................... 4
3 LECTURER(S) AND CONTACT DETAILS................................................................................... 4
3.1 University information ................................................................................................................... 4
3.2 Lecturer information ...................................................................................................................... 4
4 MODULE-RELATED RESOURCES ............................................................................................. 4
4.1 Prescribed books .......................................................................................................................... 4
4.2 Recommended books ................................................................................................................... 5
5 STUDENT SUPPORT SERVICES FOR THE MODULE ............................................................... 5
6 ASSESSMENT ............................................................................................................................. 5
6.1 Assignments and learning ............................................................................................................. 5
6.2 Compulsory assignment................................................................................................................ 5
6.3 General remarks ........................................................................................................................... 5
6.4 Due dates of assignments............................................................................................................. 6
6.5 Submission of assignments .......................................................................................................... 6
6.6 Assignments ................................................................................................................................. 6
6.6.1 Semester 1: Compulsory Assignment 01 ...................................................................................... 7
6.6.2 Semester 1: Compulsory Assignment 02 .................................................................................... 13
6.6.3 Semester 2: Compulsory Assignment 01 .................................................................................... 21
6.6.4 Semester 2: Compulsory Assignment 02 .................................................................................... 27
7 EXAMINATION ........................................................................................................................... 35
7.1 Examination admission ............................................................................................................... 35
7.2 Format of the examination paper ................................................................................................ 35
8 CONCLUSION............................................................................................................................ 35
2
, AUI3702/101
1 INTRODUCTION
Dear Student
Welcome to the FULLY ONLINE module AUI3702. We shall do our best to make your study of
this course interesting and rewarding. You will be well on your way to success if you start
studying early in the year and resolve to do your assignments properly.
Students must be registered for a myLife email address and must be able tom access myUnisa
to be able to access their study material, submit assignments, gain access to the Library
functions and various learning resources, download study material, ―chat‖ to their lecturers and
fellow students about their studies and the challenges they encounter, and participate in online
discussion forums.
No tutorial letters will be posted to students, and all information is available on myUnisa. This
tutorial letter is the only tutorial letter made available in printed form. Please also note that no
study guide will be supplied to you. In the fully online environment you will be guided through
the content by working through the learning units on myUnisa.
We hope that you will have a very enjoyable and successful year of study.
1.1 To get started on myUnisa
For this module you will only receive this tutorial letter 101. All study material for this module will
only be available on myUnisa. You must be registered on myUnisa to be able to access study
material, submit your assignments, gain access to the library functions and various learning
resources, to ―chat‖ to your lecturer or teaching assistant and fellow students about your studies
and the challenges that you might encounter, and to participate in online discussion forums,
blogs or self assessments. Importantly, myUnisa contains the Learning Units tool from which
you will only be able to access the study material for this module if you have registered and
have access to myUnisa.
In addition to registering on myUnisa, it is crucial that you activate your myLife email address,
as all your official correspondence regarding this module will be sent to your myLife address
and not your private email address. Please consult with the my Studies @ Unisa publication for
more information on the activation of your myLife email address as well as obtaining access to
the myUnisa module site.
Go to the website https://my.unisa.ac.za and login with your student number and password.
Then you will see AUI3702 in your row of modules, in the orange bar across the top of the
webpage.
1.2 How to study this module online
This module is fully taught online — this means that they are different from some of your other
modules at Unisa.
This means that all your study material and learning activities are online, on
myUnisa. In other words, there are no printed study material from Unisa — no tutorial
letters (except for this one) and no study guide.
3
, This means that all of your assignments can be submitted online. This means that
you can do all your activities and submit all your assignment on myUnisa in the required
format (PDF). You may however still submit a written assignment.
This means that all of the communication between yourself and the university also
happens online — by email, in the Discussion forums and through Questions and
Answers tool. You can use all of these ways to ask questions. This also means that your
lecturer will communicate with you in the same way — through emails, with
Announcements, in the Discussion forums and on the Questions and Answers tool.
2 PURPOSE OF THE MODULE
The purpose of the module is to enable the students to demonstrate detailed knowledge,
specific skills and applied competency in testing for controls as part of the internal audit
process.
3 LECTURER(S) AND CONTACT DETAILS
3.1 University information
If you need to contact the University about matters not related to the content of this module,
please consult the publication my Studies @ Unisa that you received with your study material.
This booklet contains information on how to contact the University (e.g. to whom you can write
for different queries, important telephone and fax numbers, addresses and details of the times
certain facilities are open).
Always have your student number at hand when you contact the University.
3.2 Lecturer information
Your lecturer for this module:
Lecturer‘s name Ms D Sebastian
You may contact her in the following ways:
Tel: 012 429 4074
E-mail:
Please do not hesitate to consult lecturer(s) by e-mail or personally (by prior arranged
appointment only), should you experience specific problems regarding the content of this
course. Please have your study material open online when you contact us. Please note that
enquiries with regards to matters not relating to the content of the course (e.g. myUnisa or
myLife access, enquiries in respect of examination dates, venues, etc) must not be directed to
your lecturer but should be directed to the relevant department. The contact details are
available in the my Studies @ Unisa brochure.
4 MODULE-RELATED RESOURCES
For library service request procedures, please consult my Studies @ Unisa brochure.
4.1 Prescribed books
Your prescribed textbooks for this course for this year are:
4
Tutorial letter 101/3/2014
The internal audit process: Tests of
Controls
AUI3702
Semesters 1 & 2
Department of Auditing
IMPORTANT INFORMATION:
Please activate your myLife email address and ensure you have regular access
to the myUnisa module site for AUI3702 since this is a fully online module.
Note: This is an online module, and therefore your module is available on myUnisa.
However, in order to support you in your learning process, you will also receive
some study materials in printed format.
, CONTENTS
Page
1 INTRODUCTION .......................................................................................................................... 3
1.1 To get started on myUnisa ............................................................................................................ 3
1.2 How to study this module online.................................................................................................... 3
2 PURPOSE OF THE MODULE ...................................................................................................... 4
3 LECTURER(S) AND CONTACT DETAILS................................................................................... 4
3.1 University information ................................................................................................................... 4
3.2 Lecturer information ...................................................................................................................... 4
4 MODULE-RELATED RESOURCES ............................................................................................. 4
4.1 Prescribed books .......................................................................................................................... 4
4.2 Recommended books ................................................................................................................... 5
5 STUDENT SUPPORT SERVICES FOR THE MODULE ............................................................... 5
6 ASSESSMENT ............................................................................................................................. 5
6.1 Assignments and learning ............................................................................................................. 5
6.2 Compulsory assignment................................................................................................................ 5
6.3 General remarks ........................................................................................................................... 5
6.4 Due dates of assignments............................................................................................................. 6
6.5 Submission of assignments .......................................................................................................... 6
6.6 Assignments ................................................................................................................................. 6
6.6.1 Semester 1: Compulsory Assignment 01 ...................................................................................... 7
6.6.2 Semester 1: Compulsory Assignment 02 .................................................................................... 13
6.6.3 Semester 2: Compulsory Assignment 01 .................................................................................... 21
6.6.4 Semester 2: Compulsory Assignment 02 .................................................................................... 27
7 EXAMINATION ........................................................................................................................... 35
7.1 Examination admission ............................................................................................................... 35
7.2 Format of the examination paper ................................................................................................ 35
8 CONCLUSION............................................................................................................................ 35
2
, AUI3702/101
1 INTRODUCTION
Dear Student
Welcome to the FULLY ONLINE module AUI3702. We shall do our best to make your study of
this course interesting and rewarding. You will be well on your way to success if you start
studying early in the year and resolve to do your assignments properly.
Students must be registered for a myLife email address and must be able tom access myUnisa
to be able to access their study material, submit assignments, gain access to the Library
functions and various learning resources, download study material, ―chat‖ to their lecturers and
fellow students about their studies and the challenges they encounter, and participate in online
discussion forums.
No tutorial letters will be posted to students, and all information is available on myUnisa. This
tutorial letter is the only tutorial letter made available in printed form. Please also note that no
study guide will be supplied to you. In the fully online environment you will be guided through
the content by working through the learning units on myUnisa.
We hope that you will have a very enjoyable and successful year of study.
1.1 To get started on myUnisa
For this module you will only receive this tutorial letter 101. All study material for this module will
only be available on myUnisa. You must be registered on myUnisa to be able to access study
material, submit your assignments, gain access to the library functions and various learning
resources, to ―chat‖ to your lecturer or teaching assistant and fellow students about your studies
and the challenges that you might encounter, and to participate in online discussion forums,
blogs or self assessments. Importantly, myUnisa contains the Learning Units tool from which
you will only be able to access the study material for this module if you have registered and
have access to myUnisa.
In addition to registering on myUnisa, it is crucial that you activate your myLife email address,
as all your official correspondence regarding this module will be sent to your myLife address
and not your private email address. Please consult with the my Studies @ Unisa publication for
more information on the activation of your myLife email address as well as obtaining access to
the myUnisa module site.
Go to the website https://my.unisa.ac.za and login with your student number and password.
Then you will see AUI3702 in your row of modules, in the orange bar across the top of the
webpage.
1.2 How to study this module online
This module is fully taught online — this means that they are different from some of your other
modules at Unisa.
This means that all your study material and learning activities are online, on
myUnisa. In other words, there are no printed study material from Unisa — no tutorial
letters (except for this one) and no study guide.
3
, This means that all of your assignments can be submitted online. This means that
you can do all your activities and submit all your assignment on myUnisa in the required
format (PDF). You may however still submit a written assignment.
This means that all of the communication between yourself and the university also
happens online — by email, in the Discussion forums and through Questions and
Answers tool. You can use all of these ways to ask questions. This also means that your
lecturer will communicate with you in the same way — through emails, with
Announcements, in the Discussion forums and on the Questions and Answers tool.
2 PURPOSE OF THE MODULE
The purpose of the module is to enable the students to demonstrate detailed knowledge,
specific skills and applied competency in testing for controls as part of the internal audit
process.
3 LECTURER(S) AND CONTACT DETAILS
3.1 University information
If you need to contact the University about matters not related to the content of this module,
please consult the publication my Studies @ Unisa that you received with your study material.
This booklet contains information on how to contact the University (e.g. to whom you can write
for different queries, important telephone and fax numbers, addresses and details of the times
certain facilities are open).
Always have your student number at hand when you contact the University.
3.2 Lecturer information
Your lecturer for this module:
Lecturer‘s name Ms D Sebastian
You may contact her in the following ways:
Tel: 012 429 4074
E-mail:
Please do not hesitate to consult lecturer(s) by e-mail or personally (by prior arranged
appointment only), should you experience specific problems regarding the content of this
course. Please have your study material open online when you contact us. Please note that
enquiries with regards to matters not relating to the content of the course (e.g. myUnisa or
myLife access, enquiries in respect of examination dates, venues, etc) must not be directed to
your lecturer but should be directed to the relevant department. The contact details are
available in the my Studies @ Unisa brochure.
4 MODULE-RELATED RESOURCES
For library service request procedures, please consult my Studies @ Unisa brochure.
4.1 Prescribed books
Your prescribed textbooks for this course for this year are:
4
