Elements and Performance Criteria
- Assist in audit planning
- The audit objectives, scope and focus are identified
- Relevant operational and information systems in the audit context are identified
- Audit team roles and key audit techniques are identified
- An audit plan is prepared that meets organisational requirements and the objectives of the audit
- Audit documentation is prepared according to organisational policies and guidelines
- Pre-audit communication is conducted with the client to be audited in accordance with organisational policy and procedures
- Undertake preliminary activities
- Concepts, systems and reports relevant to the audit are identified
- Analytical checks are performed in accordance with organisational policy and procedures
- Initial assessment is made, and considered to ensure it is appropriate and accurate
- Appropriate and significant controls are identified and control tests are designed
- Risk assessment activities are undertaken to determine risks and risk treatments necessary
- Undertake audit activity as a member of a team
- Sampling techniques are identified to suit audit requirements and are applied according to established procedures
- Controls are tested and assessed in accordance with the audit plan
- Substantive testing is conducted
- Technology is selected and used in line with audit requirements
- Audit documentation and working papers are prepared according to the established format
- Deal with audit issues
- Situations requiring specialist input are identified and referred for action
- Situations requiring referral to other areas are identified and referred in a timely manner
- Issues which arise during the audit are dealt with in a professional manner in accordance with organisational policy and procedures
- Contribute to the reporting and presentation of audit findings
- Audit reports are prepared in the approved format
- Discussions with the client on audit findings are conducted in a professional manner
- Internal reports are prepared in the required style and format
- Final recommendations on action are made according to organisational policies and guidelines, and in a timely manner
- Responses to audit recommendations are received and the audit is finalised in accordance with organisational policy and procedures
- Audit findings are recorded in information management systems in accordance with organisational policy and procedures
- Assist in audit planning
- The audit objectives, scope and focus are identified.
- Relevant operational and information systems in the audit context are identified.
- Audit team roles and key audit techniques are identified.
- An audit plan is prepared that meets organisational requirements and the objectives of the audit.
- Audit documentation is prepared according to organisational policies and guidelines.
- Pre-audit communication is conducted with the client to be audited in accordance with organisational policy and procedures.
- Undertake preliminary activities
- Concepts, systems and reports relevant to the audit are identified.
- Analytical checks are performed in accordance with organisational policy and procedures.
- Initial assessment is made, and considered to ensure it is appropriate and accurate.
- Appropriate and significant controls are identified and control tests are designed.
- Risk assessment activities are undertaken to determine risks and risk treatments necessary.
- Undertake audit activity as a member of a team
- Sampling techniques are identified to suit audit requirements and are applied according to established procedures.
- Controls are tested and assessed in accordance with the audit plan.
- Substantive testing is conducted.
- Technology is selected and used in line with audit requirements.
- Audit documentation and working papers are prepared according to the established format.
- Deal with audit issues
- Situations requiring specialist input are identified and referred for action.
- Situations requiring referral to other areas are identified and referred in a timely manner.
- Issues which arise during the audit are dealt with in a professional manner in accordance with organisational policy and procedures.
- Contribute to the reporting and presentation of audit findings
- Audit reports are prepared in the approved format.
- Discussions with the client on audit findings are conducted in a professional manner.
- Internal reports are prepared in the required style and format.
- Final recommendations on action are made according to organisational policies and guidelines, and in a timely manner.
- Responses to audit recommendations are received and the audit is finalised in accordance with organisational policy and procedures.
- Audit findings are recorded in information management systems in accordance with organisational policy and procedures.