Unit of Competency Mapping – Information for Teachers/Assessors – Information for Learners

PSPREG417A Mapping and Delivery Guide
Undertake compliance audits

Version 1.0
Issue Date: April 2024


Qualification -
Unit of Competency PSPREG417A - Undertake compliance audits
Description This unit describes the performance outcomes, skills and knowledge 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.No licensing, legislative, regulatory or certification requirements apply to this unit at the time of endorsement.
Employability Skills This unit contains employability skills.
Learning Outcomes and Application This unit applies to individuals in a range of regulatory work environments who undertake compliance audits against regulatory requirements in legislation or accreditation schemes
Duration and Setting X weeks, nominally xx hours, delivered in a classroom/online/blended learning setting.
Prerequisites/co-requisites Not applicable.
Competency Field Regulatory.
Development and validation strategy and guide for assessors and learners Student Learning Resources Handouts
Activities 		Slides
PPT 		Assessment 1 Assessment 2 Assessment 3 Assessment 4
Elements of Competency Performance Criteria              
Element: 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
       
Element: 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
       
Element: 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
       
Element: 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
       
Element: 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
       
Element: 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.
       
Element: 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.
       
Element: 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.
       
Element: 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.
       
Element: 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.
       


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.

The Evidence Guide specifies the evidence required to demonstrate achievement in the unit of competency as a whole. It must be read in conjunction with the Unit descriptor, Performance Criteria, the Range Statement and the Assessment Guidelines for the Public Sector Training Package.

Critical aspects for assessment and evidence required to demonstrate competency in this unit

In addition to integrated demonstration of the elements and their related performance criteria, look for evidence that confirms consistency of performance in undertaking compliance audits as a member of a team.

This will include evidence of:

• undertaking at least three actual or simulated compliance audits on three separate occasions or for three different situations/contexts.

• adhering to legal, ethical and organisational requirements relating to compliance auditing

Context of and specific resources for assessment

Assessment must ensure access to a real or simulated workplace environment that closely resembles normal work practice and replicates the range of conditions likely to be encountered while undertaking compliance audits, including coping with difficulties, irregularities and breakdowns in routine.

Access is required to resources such as:

applicable legislation, policies and procedures

audit documentation

case studies and workplace scenarios to capture the range of requirements for situations likely to be encountered

equipment and resources generally found in an operational audit environment

Method of assessment

Assessment methods suitable for valid and reliable assessment of this unit of competency may include, but are not limited to, a combination of 2 or more of:

case studies

demonstration

observation

written or oral questions

scenarios

simulation or role plays

authenticated evidence from the workplace and/or training courses

Guidance information for assessment

Assessment methods should reflect workplace demands, such as literacy, and the needs of particular groups, such as:

people with disabilities

people from culturally and linguistically diverse backgrounds

Aboriginal and Torres Strait Islander people

women

young people

older people

people in rural and remote locations

Submission Requirements

List each assessment task's title, type (eg project, observation/demonstration, essay, assignment, 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.

This section describes the essential skills and knowledge and their level, required for this unit.

Skill requirements

Look for evidence that confirms skills in:

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

using a range of techniques communication including interviewing, listening, briefing, de-briefing, presentation (including co-presentations) and intra-team communication

adjusting communication to suit different audiences

responding to diversity, including gender and disability

writing ongoing and final reports, and official correspondence

using scanning techniques

reading complex and formal documents such as legislation and accounting and other company documents

using information technology for preparing written advice and reports requiring precision of expression

applying occupational health and safety and environmental legislation and procedures in the context of undertaking compliance audits

Knowledge requirements

Look for evidence that confirms knowledge and understanding of:

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 such as professional standards

equal employment opportunity, equity and diversity principles

public sector values/ethics and code of conduct

public sector legislation including occupational health and safety and environment relating to compliance audits

The Range Statement provides information about the context in which the unit of competency is carried out. The variables cater for differences between States and Territories and the Commonwealth, and between organisations and workplaces. They allow for different work requirements, work practices and knowledge. The Range Statement also provides a focus for assessment. It relates to the unit as a whole. Text in bold italics in the Performance Criteria is explained here.

Audit objectives should include:

assessing the level of the client's compliance with legislative requirements

assessing the adequacy/effectiveness of the client's internal controls

structure

helping to improve the auditee's future compliance

Operational and information systems may include:

file records

audit history records

registry files

sources, records of auditee information

intelligence systems

Audit techniques may include:

comprehensive

focused

transaction audits

those based on national standards setting body guidelines

Audit planning includes:

research

objectives

scope

focus

coverage of the audit

Audit documentation consists of:

working papers

records

documenting the company's systems

control and potential error matrix and audit reporting

Concepts may include:

accounting concepts

concepts relating to subject of the audit, such as leasehold land condition, contract conditions, lease arrangements, product information, etc

Guidelines may include:

business rules

Analytical checks may include:

trends in costs and payments

trends in quantity/values of products/services

ratio of input to output

actual business practice versus legislation, contract conditions or business rules

Initial assessment may include:

pre-audit research

document reviews

desk audit activities

Risks may be:

low

medium

high

Sampling techniques may include:

substantive testing based on:

audit methodology

sampling methodology based on the size of the audit

inspections

Controls may include:

control and potential error matrix

preliminary control assessment

control evaluation using matrices

identifying reliance on computer controls

Technology may include:

IT software packages such as:

TeamMate

Flowcharter

Feedbak

Word

Excel

Professional manner includes:

using appropriate communication skills

protocols and ethical client-centred behaviour that preserves the image of the organisation

Recommended actions may be one or more of the following:

prosecution

legal cation on breaches

sanctions

improvement notices

client advice and education

leverage

industry campaigns

referral to another area or organisation

prepare evidence relating to alleged breaches

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
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 
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 
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 
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 
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 
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. 
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. 
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. 
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. 
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. 

Forms

Assessment Cover Sheet

PSPREG417A - Undertake compliance audits
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

Feedback to student

 

 

 

 

 

 

 

 

Assessor name:

Signature:

Date:

Assessment Record Sheet

PSPREG417A - Undertake compliance audits

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: