This unit of competency describes the skills and knowledge required to plan and conduct an investigative audit, evaluating evidence of record keeping compliance and unlawful transactions related to fisheries compliance.

The unit applies to individuals who conduct investigative audits within a single fishery business, or who follow a transaction trail across several businesses along the supply chain.

No licensing, legislative or certification requirements apply to this 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)

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)

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.

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
Develop knowledge of business structures and practices associated with fish production records, processing, wholesale and retail marketing
Determine scope of audit program in the context of relevant fisheries management arrangements, fraud risk assessment and available intelligence
Define initial audit objectives based on type of business being audited
Determine resources required to conduct audit, and plan for their allocation
Prepare flowchart and working papers documenting business operating systems
Assess potential for targeted activity within business entity fishing operation
Assess potential for success in locating authentic material information and evidence related to targeted activity and audit objectives
Select appropriate audit methodologies and types of material information and evidence
Incorporate selected audit methodologies into audit plan and adjust, as required, by the audit progress
Conduct stocktake according to audit plan
Perform substantive tests of transactions within the business operating systems for the time period specified in audit plan, and identify anomalies and irregularities
Document results of investigations
Ensure information and evidence obtained is sufficient, complete, reliable and valid
Ensure evidence meets jurisdictional requirements for admissibility of evidence
Prepare and issue audit report to relevant authorities
Develop knowledge of business structures and practices associated with fish production records, processing, wholesale and retail marketing
Determine scope of audit program in the context of relevant fisheries management arrangements, fraud risk assessment and available intelligence
Define initial audit objectives based on type of business being audited
Determine resources required to conduct audit, and plan for their allocation

Assessment Cover Sheet

SFICPL401 - Conduct an investigative audit

Assessment task 1: [title]

Student name:

Student ID:

I declare that the assessment tasks submitted for this unit are my own work.

Student signature:

Result: Competent Not yet competent

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Assessor name:

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Assessment Record Sheet

SFICPL401 - Conduct an investigative audit

Student name:

Student ID:

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

(add lines for each task)

Feedback to student:

 

 

 

 

 

 

 

 

Overall assessment result: Competent Not yet competent

Assessor name:

Signature:

Date:

Student signature:

Date: