Tutorial Letter 101/3/2018
Corporate Governance in Accountancy
AUE2602
Semesters 1 and 2
Department of Auditing
This tutorial letter contains important information
about your module.
, CONTENTS
Page
1 INTRODUCTION .......................................................................................................................... 3
1.1 To get started on myUnisa ......................................................................................................... 3
1.2 How to study this module online ............................................................................................... 3
2 PURPOSE AND OUTCOMES ...................................................................................................... 4
2.1 Purpose ....................................................................................................................................... 4
2.2 Outcomes .................................................................................................................................... 4
3 LECTURER(S) AND CONTACT DETAILS................................................................................... 4
3.1 Lecturer(s) ................................................................................................................................... 4
3.2 Department .................................................................................................................................. 5
3.3 College......................................................................................................................................... 5
3.4 University .................................................................................................................................... 5
4 RESOURCES ............................................................................................................................... 7
4.1 Prescribed books ........................................................................................................................ 7
4.2 Recommended books ................................................................................................................. 8
4.3 Electronic reserves (e-reserves) ................................................................................................ 8
4.4 Library services and resources information ............................................................................. 8
5 STUDENT SUPPORT SERVICES ................................................................................................ 9
6 STUDY PLAN ............................................................................................................................... 9
7 PRACTICAL WORK AND WORK-INTEGRATED LEARNING..................................................... 9
8 ASSESSMENT ............................................................................................................................. 9
8.1 Assessment criteria .................................................................................................................... 9
8.2 Assessment plan ........................................................................................................................ 9
8.3 Assignment numbers ............................................................................................................... 11
8.3.1 General assignment numbers ..................................................................................................... 11
8.3.2 Unique assignment numbers ...................................................................................................... 11
8.5 Submission of assignments..................................................................................................... 11
8.6 The assignments....................................................................................................................... 12
8.7 Other assessment methods ..................................................................................................... 33
8.8 The examination........................................................................................................................ 38
9 FREQUENTLY ASKED QUESTIONS ........................................................................................ 39
10 SOURCES CONSULTED ........................................................................................................... 39
11 IN CLOSING ............................................................................................................................... 39
12 ADDENDUM ............................................................................................................................... 39
2
, AUE2602/101/3/2018
1 INTRODUCTION
Dear Student
Welcome to the module AUE2602. 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 semester and decide to do your assignments properly.
Students must be registered for a myLife e-mail address and must be able to access myUnisa in
order 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.
Only some tutorial letters will be posted to students, however, we encourage you to utilise the
online learning platform. All the learning material is available on myUnisa with useful links to
assist you in mastering a perceived difficult subject like auditing. In this module you will be
guided through the content by working through the learning units either on myUnisa or the
printed version.
We hope that you will have a very enjoyable and successful semester of study.
1.1 To get started on myUnisa
Based on a Unisa decision, for this module you will only receive a printed study guide and
tutorial letter 101 (this tutorial letter). The other tutorial letters of less than 20 pages are not
printed and is electronically 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 e-tutor and fellow students about your
studies and the challenges that you might encounter, and to participate in online discussion
forums, blogs or self-assessments.
In addition to registering on myUnisa, it is crucial that you activate your myLife e-mail address,
as all your official correspondence regarding this module will be sent to your myLife address
and not your private e-mail address. Please consult with the Study@Unisa publication for more
information on the activation of your myLife e-mail 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 AUE2602 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 taught online — this means that it is a different experience from some of your
other modules at Unisa.
All your study material and learning activities are available online, on myUnisa.
Limited printed material will be provided. However, you will benefit from utilising the
online platform.
3
, Attempt to submit all of your assignments online. If you submit your assignments
online, make sure that you submit them on myUnisa in the required format (PDF).
(Remember: submitting your assignments online is faster and safer than by post.)
This means that most of the communication between yourself and the University
also happens online — by e-mail, in the Discussion Forums and through the FAQ’s
tool. The semester period is very short; therefore communicating with you online is also
most effective.
2 PURPOSE AND OUTCOMES
2.1 Purpose
The purpose of this module is to provide learners with knowledge and skills regarding the
principles of corporate governance, statutory matters and internal controls in the business
cycles. Students credited with this module will be equipped with a theoretical knowledge of
corporate governance and will be able to identify and evaluate the efficiency of internal controls
in different business cycles.
2.2 Outcomes
For the learning outcomes of this module, we refer you to the various topics covered in the
study guide.
During the semester you should
- work through your study material; make summaries and complete the “do” activities
- answer the questions contained in Tutorial Letter 102 and compare your answers with
the suggested solutions contained in Tutorial Letter 103
- complete and submit Assignment 01 and Assignment 02 before the due dates and
complete the self-evaluation assessment. All the assignments and the self-evaluation
assessments are included in this tutorial letter
- compare your answers to the assignments with the solutions provided in the tutorial
letters on myUnisa.
- prepare yourself for the examination (for examination preparation and techniques, refer
to the Study@Unisa (formerly myStudies @ Unisa) brochure
3 LECTURER(S) AND CONTACT DETAILS
3.1 Lecturer(s)
Your lecturers for this module are:
Ms N Coetzee
E-mail: Tel: 012 429 6480/+27 12 429 6480
Ms E Pieterson
E-mail: Tel: 012 429 2164/+27 12 429 2164
Course co-ordinator:
Prof HJ Theron
E-mail: Tel: 012 429 4364/+27 12 429 4364
4
Corporate Governance in Accountancy
AUE2602
Semesters 1 and 2
Department of Auditing
This tutorial letter contains important information
about your module.
, CONTENTS
Page
1 INTRODUCTION .......................................................................................................................... 3
1.1 To get started on myUnisa ......................................................................................................... 3
1.2 How to study this module online ............................................................................................... 3
2 PURPOSE AND OUTCOMES ...................................................................................................... 4
2.1 Purpose ....................................................................................................................................... 4
2.2 Outcomes .................................................................................................................................... 4
3 LECTURER(S) AND CONTACT DETAILS................................................................................... 4
3.1 Lecturer(s) ................................................................................................................................... 4
3.2 Department .................................................................................................................................. 5
3.3 College......................................................................................................................................... 5
3.4 University .................................................................................................................................... 5
4 RESOURCES ............................................................................................................................... 7
4.1 Prescribed books ........................................................................................................................ 7
4.2 Recommended books ................................................................................................................. 8
4.3 Electronic reserves (e-reserves) ................................................................................................ 8
4.4 Library services and resources information ............................................................................. 8
5 STUDENT SUPPORT SERVICES ................................................................................................ 9
6 STUDY PLAN ............................................................................................................................... 9
7 PRACTICAL WORK AND WORK-INTEGRATED LEARNING..................................................... 9
8 ASSESSMENT ............................................................................................................................. 9
8.1 Assessment criteria .................................................................................................................... 9
8.2 Assessment plan ........................................................................................................................ 9
8.3 Assignment numbers ............................................................................................................... 11
8.3.1 General assignment numbers ..................................................................................................... 11
8.3.2 Unique assignment numbers ...................................................................................................... 11
8.5 Submission of assignments..................................................................................................... 11
8.6 The assignments....................................................................................................................... 12
8.7 Other assessment methods ..................................................................................................... 33
8.8 The examination........................................................................................................................ 38
9 FREQUENTLY ASKED QUESTIONS ........................................................................................ 39
10 SOURCES CONSULTED ........................................................................................................... 39
11 IN CLOSING ............................................................................................................................... 39
12 ADDENDUM ............................................................................................................................... 39
2
, AUE2602/101/3/2018
1 INTRODUCTION
Dear Student
Welcome to the module AUE2602. 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 semester and decide to do your assignments properly.
Students must be registered for a myLife e-mail address and must be able to access myUnisa in
order 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.
Only some tutorial letters will be posted to students, however, we encourage you to utilise the
online learning platform. All the learning material is available on myUnisa with useful links to
assist you in mastering a perceived difficult subject like auditing. In this module you will be
guided through the content by working through the learning units either on myUnisa or the
printed version.
We hope that you will have a very enjoyable and successful semester of study.
1.1 To get started on myUnisa
Based on a Unisa decision, for this module you will only receive a printed study guide and
tutorial letter 101 (this tutorial letter). The other tutorial letters of less than 20 pages are not
printed and is electronically 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 e-tutor and fellow students about your
studies and the challenges that you might encounter, and to participate in online discussion
forums, blogs or self-assessments.
In addition to registering on myUnisa, it is crucial that you activate your myLife e-mail address,
as all your official correspondence regarding this module will be sent to your myLife address
and not your private e-mail address. Please consult with the Study@Unisa publication for more
information on the activation of your myLife e-mail 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 AUE2602 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 taught online — this means that it is a different experience from some of your
other modules at Unisa.
All your study material and learning activities are available online, on myUnisa.
Limited printed material will be provided. However, you will benefit from utilising the
online platform.
3
, Attempt to submit all of your assignments online. If you submit your assignments
online, make sure that you submit them on myUnisa in the required format (PDF).
(Remember: submitting your assignments online is faster and safer than by post.)
This means that most of the communication between yourself and the University
also happens online — by e-mail, in the Discussion Forums and through the FAQ’s
tool. The semester period is very short; therefore communicating with you online is also
most effective.
2 PURPOSE AND OUTCOMES
2.1 Purpose
The purpose of this module is to provide learners with knowledge and skills regarding the
principles of corporate governance, statutory matters and internal controls in the business
cycles. Students credited with this module will be equipped with a theoretical knowledge of
corporate governance and will be able to identify and evaluate the efficiency of internal controls
in different business cycles.
2.2 Outcomes
For the learning outcomes of this module, we refer you to the various topics covered in the
study guide.
During the semester you should
- work through your study material; make summaries and complete the “do” activities
- answer the questions contained in Tutorial Letter 102 and compare your answers with
the suggested solutions contained in Tutorial Letter 103
- complete and submit Assignment 01 and Assignment 02 before the due dates and
complete the self-evaluation assessment. All the assignments and the self-evaluation
assessments are included in this tutorial letter
- compare your answers to the assignments with the solutions provided in the tutorial
letters on myUnisa.
- prepare yourself for the examination (for examination preparation and techniques, refer
to the Study@Unisa (formerly myStudies @ Unisa) brochure
3 LECTURER(S) AND CONTACT DETAILS
3.1 Lecturer(s)
Your lecturers for this module are:
Ms N Coetzee
E-mail: Tel: 012 429 6480/+27 12 429 6480
Ms E Pieterson
E-mail: Tel: 012 429 2164/+27 12 429 2164
Course co-ordinator:
Prof HJ Theron
E-mail: Tel: 012 429 4364/+27 12 429 4364
4
