Assessor Resource

PSPREG017
Undertake compliance audits

Assessment tool

Version 1.0
Issue Date: March 2024


This unit describes the skills required to perform comprehensive compliance audits. It includes assisting in and undertaking preliminary audit planning, undertaking compliance audits as a member of a team, dealing with audit issues, and contributing to the reporting and presentation of audit findings.

This unit applies to those working in public sector roles conducting regulatory activities.

The skills and knowledge described in this unit must be applied within the legislative, regulatory and policy environment in which they are carried out. Organisational policies and procedures must be consulted and adhered to.

Those undertaking this unit would work independently as part of a team, performing complex tasks in a range of familiar contexts.

No licensing, legislative or certification requirements apply to unit at the time of publication.

You may want to include more information here about the target group and the purpose of the assessments (eg formative, summative, recognition)



Evidence Required

List the assessment methods to be used and the context and resources required for assessment. Copy and paste the relevant sections from the evidence guide below and then re-write these in plain English.

ELEMENTS

PERFORMANCE CRITERIA

Elements describe the essential outcomes

Performance criteria describe the performance needed to demonstrate achievement of the element. Where bold italicised text is used, further information is detailed in the range of conditions section.

1. Assist in audit planning

1.1 Identify the audit objectives, scope and focus.

1.2 Identify relevant operational and information systems in the audit context.

1.3 Identify audit team roles and key audit techniques.

1.4 Prepare an audit plan that meets organisational requirements and the objectives of the audit.

1.5 Prepare audit documentation.

1.6 Conduct pre audit communication with the client to be audited.

2. Undertake preliminary activities

2.1 Identify concepts, systems and reports relevant to the audit.

2.2 Perform analytical checks are performed.

2.3 Make and consider initial assessment to ensure it is appropriate and accurate.

2.4 Identify appropriate and significant controls and design control tests.

2.5 Undertake risk assessment activities to determine risks and risk treatments necessary.

3. Undertake audit activity as a member of a team

3.1 Identify sampling techniques to suit audit requirements and apply.

3.2 Test and assess controls in accordance with the audit plan

3.3 Conduct substantive testing when necessary.

3.4 Select and use technology in line with audit requirements.

3.5 Prepare audit documentation and working papers according to the established format.

4. Deal with audit issues

4.1 Identify and refer situations requiring specialist input.

4.2 Identify and refer situations requiring referral to other areas or agencies promptly.

4.3 Deal with issues which arise during the audit in a professional manner.

5. Contribute to the reporting and presentation of audit findings

5.1 Prepare audit reports in the approved format.

5.2 Conduct discussions with the client on audit findings in a professional manner.

5.3 Prepare internal reports in the required style and format.

5.4 Make final recommendations on action promptly.

5.5 Receive responses to audit recommendations and finalise the audit.

5.6 Record audit findings in information management systems.

Evidence required to demonstrate competence must satisfy all of the requirements of the elements and performance criteria. If not otherwise specified the candidate must demonstrate evidence of performance of the following on at least one occasion.

identifying problems and solutions

using decision-making using sound judgment

undertaking research and analysis

evaluating conflicting requirements

using negotiation and conflict resolution techniques

engaging in teamwork

adjusting communication to suit different audiences

writing ongoing and final reports, and official correspondence

using scanning techniques

reading complex and formal documents using information technology for preparing written advice and reports requiring precision of expression

Evidence required to demonstrate competence must satisfy all of the requirements of the elements and performance criteria. If not otherwise specified the depth of knowledge demonstrated must be appropriate to the job context of the candidate.

knowledge of principal and allied legislation, policies and procedures, including aspects of criminal law and administrative law relating to the outcomes of compliance audits

principles of auditing as detailed in organisational policies

duties and responsibilities of auditors

testing procedures and methods of inquiry

industry knowledge

requirements for security of documents and information

procedures for declaring conflicts of interest

protocols for reporting fraud, corruption and maladministration

fundamental ethical principles in the handling of documents and information, natural justice, procedural fairness, respect for persons and responsible care

other ethics standards, including professional standards

public sector values/ethics and code of conduct

public sector legislation

This unit contains no specific industry-mandated assessment conditions. Guidance on suggested and recommended conditions and methods can be found in the Implementation Guide.

Assessors must satisfy the NVR/AQTF mandatory competency requirements for assessors.


Submission Requirements

List each assessment task's title, type (eg project, observation/demonstration, essay, assingnment, checklist) and due date here

Assessment task 1: [title]      Due date:

(add new lines for each of the assessment tasks)


Assessment Tasks

Copy and paste from the following data to produce each assessment task. Write these in plain English and spell out how, when and where the task is to be carried out, under what conditions, and what resources are needed. Include guidelines about how well the candidate has to perform a task for it to be judged satisfactory.

ELEMENTS

PERFORMANCE CRITERIA

Elements describe the essential outcomes

Performance criteria describe the performance needed to demonstrate achievement of the element. Where bold italicised text is used, further information is detailed in the range of conditions section.

1. Assist in audit planning

1.1 Identify the audit objectives, scope and focus.

1.2 Identify relevant operational and information systems in the audit context.

1.3 Identify audit team roles and key audit techniques.

1.4 Prepare an audit plan that meets organisational requirements and the objectives of the audit.

1.5 Prepare audit documentation.

1.6 Conduct pre audit communication with the client to be audited.

2. Undertake preliminary activities

2.1 Identify concepts, systems and reports relevant to the audit.

2.2 Perform analytical checks are performed.

2.3 Make and consider initial assessment to ensure it is appropriate and accurate.

2.4 Identify appropriate and significant controls and design control tests.

2.5 Undertake risk assessment activities to determine risks and risk treatments necessary.

3. Undertake audit activity as a member of a team

3.1 Identify sampling techniques to suit audit requirements and apply.

3.2 Test and assess controls in accordance with the audit plan

3.3 Conduct substantive testing when necessary.

3.4 Select and use technology in line with audit requirements.

3.5 Prepare audit documentation and working papers according to the established format.

4. Deal with audit issues

4.1 Identify and refer situations requiring specialist input.

4.2 Identify and refer situations requiring referral to other areas or agencies promptly.

4.3 Deal with issues which arise during the audit in a professional manner.

5. Contribute to the reporting and presentation of audit findings

5.1 Prepare audit reports in the approved format.

5.2 Conduct discussions with the client on audit findings in a professional manner.

5.3 Prepare internal reports in the required style and format.

5.4 Make final recommendations on action promptly.

5.5 Receive responses to audit recommendations and finalise the audit.

5.6 Record audit findings in information management systems.

Evidence required to demonstrate competence must satisfy all of the requirements of the elements and performance criteria. If not otherwise specified the candidate must demonstrate evidence of performance of the following on at least one occasion.

identifying problems and solutions

using decision-making using sound judgment

undertaking research and analysis

evaluating conflicting requirements

using negotiation and conflict resolution techniques

engaging in teamwork

adjusting communication to suit different audiences

writing ongoing and final reports, and official correspondence

using scanning techniques

reading complex and formal documents using information technology for preparing written advice and reports requiring precision of expression

Evidence required to demonstrate competence must satisfy all of the requirements of the elements and performance criteria. If not otherwise specified the depth of knowledge demonstrated must be appropriate to the job context of the candidate.

knowledge of principal and allied legislation, policies and procedures, including aspects of criminal law and administrative law relating to the outcomes of compliance audits

principles of auditing as detailed in organisational policies

duties and responsibilities of auditors

testing procedures and methods of inquiry

industry knowledge

requirements for security of documents and information

procedures for declaring conflicts of interest

protocols for reporting fraud, corruption and maladministration

fundamental ethical principles in the handling of documents and information, natural justice, procedural fairness, respect for persons and responsible care

other ethics standards, including professional standards

public sector values/ethics and code of conduct

public sector legislation

This unit contains no specific industry-mandated assessment conditions. Guidance on suggested and recommended conditions and methods can be found in the Implementation Guide.

Assessors must satisfy the NVR/AQTF mandatory competency requirements for assessors.

Copy and paste from the following performance criteria to create an observation checklist for each task. When you have finished writing your assessment tool every one of these must have been addressed, preferably several times in a variety of contexts. To ensure this occurs download the assessment matrix for the unit; enter each assessment task as a column header and place check marks against each performance criteria that task addresses.

Observation Checklist

Tasks to be observed according to workplace/college/TAFE policy and procedures, relevant legislation and Codes of Practice Yes No Comments/feedback
Identify the audit objectives, scope and focus. 
Identify relevant operational and information systems in the audit context. 
Identify audit team roles and key audit techniques. 
Prepare an audit plan that meets organisational requirements and the objectives of the audit. 
Prepare audit documentation. 
Conduct pre audit communication with the client to be audited. 
Identify concepts, systems and reports relevant to the audit. 
Perform analytical checks are performed. 
Make and consider initial assessment to ensure it is appropriate and accurate. 
Identify appropriate and significant controls and design control tests. 
Undertake risk assessment activities to determine risks and risk treatments necessary. 
Identify sampling techniques to suit audit requirements and apply. 
Test and assess controls in accordance with the audit plan 
Conduct substantive testing when necessary. 
Select and use technology in line with audit requirements. 
Prepare audit documentation and working papers according to the established format. 
Identify and refer situations requiring specialist input. 
Identify and refer situations requiring referral to other areas or agencies promptly. 
Deal with issues which arise during the audit in a professional manner. 
Prepare audit reports in the approved format. 
Conduct discussions with the client on audit findings in a professional manner. 
Prepare internal reports in the required style and format. 
Make final recommendations on action promptly. 
Receive responses to audit recommendations and finalise the audit. 
Record audit findings in information management systems. 
Identify the audit objectives, scope and focus. 
Identify relevant operational and information systems in the audit context. 
Identify audit team roles and key audit techniques. 
Prepare an audit plan that meets organisational requirements and the objectives of the audit. 
Prepare audit documentation. 
Conduct pre audit communication with the client to be audited. 
Identify concepts, systems and reports relevant to the audit. 
Perform analytical checks are performed. 
Make and consider initial assessment to ensure it is appropriate and accurate. 
Identify appropriate and significant controls and design control tests. 
Undertake risk assessment activities to determine risks and risk treatments necessary. 
Identify sampling techniques to suit audit requirements and apply. 
Test and assess controls in accordance with the audit plan 
Conduct substantive testing when necessary. 
Select and use technology in line with audit requirements. 
Prepare audit documentation and working papers according to the established format. 
Identify and refer situations requiring specialist input. 
Identify and refer situations requiring referral to other areas or agencies promptly. 
Deal with issues which arise during the audit in a professional manner. 
Prepare audit reports in the approved format. 
Conduct discussions with the client on audit findings in a professional manner. 
Prepare internal reports in the required style and format. 
Make final recommendations on action promptly. 
Receive responses to audit recommendations and finalise the audit. 
Record audit findings in information management systems. 

Forms

Assessment Cover Sheet

PSPREG017 - Undertake compliance audits
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I declare that the assessment tasks submitted for this unit are my own work.

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Assessment Record Sheet

PSPREG017 - Undertake compliance audits

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Assessment task 1: [title] Result: Competent Not yet competent

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Overall assessment result: Competent Not yet competent

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