AUI3702/101/3/2015
Tutorial letter 101/3/2015
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 Getting started ............................................................................................................................ 3
2. OVERVIEW OF THIS MODULE AUI3702 .................................................................................... 3
2.1 Purpose of this module ................................................................................................................. 3
2.2 Outcomes ..................................................................................................................................... 3
3. LECTURER(S) AND CONTACT DETAILS .................................................................................. 4
3.1 Lecturer ........................................................................................................................................ 4
3.2 Department ................................................................................................................................. 4
3.3 College ........................................................................................................................................ 4
3.4 University .................................................................................................................................... 4
4. MODULE-RELATED RESOURCES ............................................................................................ 6
4.1 Prescribed books .......................................................................................................................... 6
4.2 Recommended books ................................................................................................................... 7
4.3 Joining myUnisa ........................................................................................................................... 7
4.4 Other resources – Printed support materials ........................................................................... 7
5. HOW TO STUDY THIS MODULE ONLINE .................................................................................. 8
5.1 What it means to study fully online? ......................................................................................... 8
5.2 The myUnisa tools you will use ................................................................................................. 8
6. ASSESSMENT ............................................................................................................................. 9
6.1 Assessment plan ........................................................................................................................ 9
Due dates for assignments ........................................................................................................................................ 9
Submission of assignments................................................................................................................ 10
6.2 Year Mark and Final Examination ............................................................................................ 10
Your Year Mark for this module.............................................................................................................. 10
Assignments ........................................................................................................................................ 12
Semester 1: Compulsory Assignment 01 ............................................................................................... 12
Semester 1: Compulsory Assignment 02 ............................................................................................... 17
Semester 2: Compulsory Assignment 01 ............................................................................................... 25
Semester 2: Compulsory Assignment 02 ............................................................................................... 30
7. CONCLUSION ........................................................................................................................... 37
2
, AUI3702/101
1. INTRODUCTION
Dear Student
Greetings to you and welcome to
It gives us great pleasure to welcome you as an AUI2601 student in the Department of
Auditing. As your lecturers, we are at your disposal and will gladly assist you in your
studies. Be assured of our willingness to support you with advice during your study
programme.
Because this is a fully online module, you need to use myUnisa to study and complete the
learning activities for this course. You need to visit the websites on myUnisa for AUI2601
frequently. The website for your module is AUI2601-15-S1/S2.
1.1 Getting started
Because this is a fully online module, you need to go online to see your study materials
and read what to do for the module. Go to the website here: https://my.unisa.ac.za and
login with your student number and password. You will see AUI2601-15-S1/S2 in the row
of modules in the orange blocks across the top of the webpage. Remember to also check
in the -more- tab if you cannot find it in the orange blocks. Click on the module you want to
open.
In addition, you will receive this tutorial letter and a printed copy of the online study
materials from your module. While these printed materials may appear to be different from
the online study materials, they are exactly the same and have been copied from the
online myUnisa website.
We wish you success on your journey!
2. OVERVIEW OF THIS MODULE AUI3702
2.1 Purpose of this 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.
2.2 Outcomes
For this module, there are several outcomes that we hope you will be able to accomplish
by the end of the course:
Specific outcome 1: Adhere to the International Professional Practices Framework
(IPPF) of Internal Auditing when conducting tests of controls.
Specific outcome 2: Consider the significant factors impacting on conducting of
tests of controls.
Specific outcome 3: Ability to develop applicable tests of control.
Specific outcome 4: Ability to develop audit findings and recommendations.
3
, 3. LECTURER(S) AND CONTACT DETAILS
3.1 Lecturer
The primary lecturer for this module is Sumaya Jaffer.
Department: Auditing
Telephone: 012 429 8591
Email:
Course coordinator
Mrs BM van Wyk
E-mail: ;
PLEASE NOTE: Personal appointments should be arranged beforehand.
Always have your student number and module code ready when you contact the
university!!!
3.2 Department
Department of Auditing:
If you wish to write to us, letters should be addressed to:
The module leader: AUI3702
Department of Auditing
PO Box 392
Unisa
0003
Secretary:
Tel: +2712 429 4707
Departmental web page:
http://www.unisa.ac.za/Default.asp?Cmd=ViewContent&ContentID=194
3.3 College
College related undergraduate enquiries should be directed to: +2712 429 2233/2982 or
3.4 University
To contact the University, you should follow the instructions contained in the brochure, my
Studies @ Unisa. Remember to have your student number available when you contact
the University.
When you contact the lecturer, please do not forget to always include your student
number. This will help the lecturers to help you.
Please ensure that you contact the correct section or department for each enquiry
as this will result in a speedy resolution of the enquiry.
4
Tutorial letter 101/3/2015
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 Getting started ............................................................................................................................ 3
2. OVERVIEW OF THIS MODULE AUI3702 .................................................................................... 3
2.1 Purpose of this module ................................................................................................................. 3
2.2 Outcomes ..................................................................................................................................... 3
3. LECTURER(S) AND CONTACT DETAILS .................................................................................. 4
3.1 Lecturer ........................................................................................................................................ 4
3.2 Department ................................................................................................................................. 4
3.3 College ........................................................................................................................................ 4
3.4 University .................................................................................................................................... 4
4. MODULE-RELATED RESOURCES ............................................................................................ 6
4.1 Prescribed books .......................................................................................................................... 6
4.2 Recommended books ................................................................................................................... 7
4.3 Joining myUnisa ........................................................................................................................... 7
4.4 Other resources – Printed support materials ........................................................................... 7
5. HOW TO STUDY THIS MODULE ONLINE .................................................................................. 8
5.1 What it means to study fully online? ......................................................................................... 8
5.2 The myUnisa tools you will use ................................................................................................. 8
6. ASSESSMENT ............................................................................................................................. 9
6.1 Assessment plan ........................................................................................................................ 9
Due dates for assignments ........................................................................................................................................ 9
Submission of assignments................................................................................................................ 10
6.2 Year Mark and Final Examination ............................................................................................ 10
Your Year Mark for this module.............................................................................................................. 10
Assignments ........................................................................................................................................ 12
Semester 1: Compulsory Assignment 01 ............................................................................................... 12
Semester 1: Compulsory Assignment 02 ............................................................................................... 17
Semester 2: Compulsory Assignment 01 ............................................................................................... 25
Semester 2: Compulsory Assignment 02 ............................................................................................... 30
7. CONCLUSION ........................................................................................................................... 37
2
, AUI3702/101
1. INTRODUCTION
Dear Student
Greetings to you and welcome to
It gives us great pleasure to welcome you as an AUI2601 student in the Department of
Auditing. As your lecturers, we are at your disposal and will gladly assist you in your
studies. Be assured of our willingness to support you with advice during your study
programme.
Because this is a fully online module, you need to use myUnisa to study and complete the
learning activities for this course. You need to visit the websites on myUnisa for AUI2601
frequently. The website for your module is AUI2601-15-S1/S2.
1.1 Getting started
Because this is a fully online module, you need to go online to see your study materials
and read what to do for the module. Go to the website here: https://my.unisa.ac.za and
login with your student number and password. You will see AUI2601-15-S1/S2 in the row
of modules in the orange blocks across the top of the webpage. Remember to also check
in the -more- tab if you cannot find it in the orange blocks. Click on the module you want to
open.
In addition, you will receive this tutorial letter and a printed copy of the online study
materials from your module. While these printed materials may appear to be different from
the online study materials, they are exactly the same and have been copied from the
online myUnisa website.
We wish you success on your journey!
2. OVERVIEW OF THIS MODULE AUI3702
2.1 Purpose of this 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.
2.2 Outcomes
For this module, there are several outcomes that we hope you will be able to accomplish
by the end of the course:
Specific outcome 1: Adhere to the International Professional Practices Framework
(IPPF) of Internal Auditing when conducting tests of controls.
Specific outcome 2: Consider the significant factors impacting on conducting of
tests of controls.
Specific outcome 3: Ability to develop applicable tests of control.
Specific outcome 4: Ability to develop audit findings and recommendations.
3
, 3. LECTURER(S) AND CONTACT DETAILS
3.1 Lecturer
The primary lecturer for this module is Sumaya Jaffer.
Department: Auditing
Telephone: 012 429 8591
Email:
Course coordinator
Mrs BM van Wyk
E-mail: ;
PLEASE NOTE: Personal appointments should be arranged beforehand.
Always have your student number and module code ready when you contact the
university!!!
3.2 Department
Department of Auditing:
If you wish to write to us, letters should be addressed to:
The module leader: AUI3702
Department of Auditing
PO Box 392
Unisa
0003
Secretary:
Tel: +2712 429 4707
Departmental web page:
http://www.unisa.ac.za/Default.asp?Cmd=ViewContent&ContentID=194
3.3 College
College related undergraduate enquiries should be directed to: +2712 429 2233/2982 or
3.4 University
To contact the University, you should follow the instructions contained in the brochure, my
Studies @ Unisa. Remember to have your student number available when you contact
the University.
When you contact the lecturer, please do not forget to always include your student
number. This will help the lecturers to help you.
Please ensure that you contact the correct section or department for each enquiry
as this will result in a speedy resolution of the enquiry.
4
