NTISthis.com

Evidence Guide: PSPREG017 - Undertake compliance audits

Student: __________________________________________________

Signature: _________________________________________________

Tips for gathering evidence to demonstrate your skills

The important thing to remember when gathering evidence is that the more evidence the better - that is, the more evidence you gather to demonstrate your skills, the more confident an assessor can be that you have learned the skills not just at one point in time, but are continuing to apply and develop those skills (as opposed to just learning for the test!). Furthermore, one piece of evidence that you collect will not usualy demonstrate all the required criteria for a unit of competency, whereas multiple overlapping pieces of evidence will usually do the trick!

From the Wiki University

 

PSPREG017 - Undertake compliance audits

What evidence can you provide to prove your understanding of each of the following citeria?

Assist in audit planning

  1. Identify the audit objectives, scope and focus.
  2. Identify relevant operational and information systems in the audit context.
  3. Identify audit team roles and key audit techniques.
  4. Prepare an audit plan that meets organisational requirements and the objectives of the audit.
  5. Prepare audit documentation.
  6. Conduct pre audit communication with the client to be audited.
Identify the audit objectives, scope and focus.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Identify relevant operational and information systems in the audit context.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Identify audit team roles and key audit techniques.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Prepare audit documentation.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Conduct pre audit communication with the client to be audited.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Undertake preliminary activities

  1. Identify concepts, systems and reports relevant to the audit.
  2. Perform analytical checks are performed.
  3. Make and consider initial assessment to ensure it is appropriate and accurate.
  4. Identify appropriate and significant controls and design control tests.
  5. Undertake risk assessment activities to determine risks and risk treatments necessary.
Identify concepts, systems and reports relevant to the audit.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Perform analytical checks are performed.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Identify appropriate and significant controls and design control tests.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Undertake audit activity as a member of a team

  1. Identify sampling techniques to suit audit requirements and apply.
  2. Test and assess controls in accordance with the audit plan
  3. Conduct substantive testing when necessary.
  4. Select and use technology in line with audit requirements.
  5. Prepare audit documentation and working papers according to the established format.
Identify sampling techniques to suit audit requirements and apply.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Test and assess controls in accordance with the audit plan

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Conduct substantive testing when necessary.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Select and use technology in line with audit requirements.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Deal with audit issues

  1. Identify and refer situations requiring specialist input.
  2. Identify and refer situations requiring referral to other areas or agencies promptly.
  3. Deal with issues which arise during the audit in a professional manner.
Identify and refer situations requiring specialist input.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Contribute to the reporting and presentation of audit findings

  1. Prepare audit reports in the approved format.
  2. Conduct discussions with the client on audit findings in a professional manner.
  3. Prepare internal reports in the required style and format.
  4. Make final recommendations on action promptly.
  5. Receive responses to audit recommendations and finalise the audit.
  6. Record audit findings in information management systems.
Prepare audit reports in the approved format.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Prepare internal reports in the required style and format.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Make final recommendations on action promptly.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Receive responses to audit recommendations and finalise the audit.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Record audit findings in information management systems.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Assist in audit planning

  1. Identify the audit objectives, scope and focus.
  2. Identify relevant operational and information systems in the audit context.
  3. Identify audit team roles and key audit techniques.
  4. Prepare an audit plan that meets organisational requirements and the objectives of the audit.
  5. Prepare audit documentation.
  6. Conduct pre audit communication with the client to be audited.
Identify the audit objectives, scope and focus.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Identify relevant operational and information systems in the audit context.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Identify audit team roles and key audit techniques.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Prepare audit documentation.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Conduct pre audit communication with the client to be audited.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Undertake preliminary activities

  1. Identify concepts, systems and reports relevant to the audit.
  2. Perform analytical checks are performed.
  3. Make and consider initial assessment to ensure it is appropriate and accurate.
  4. Identify appropriate and significant controls and design control tests.
  5. Undertake risk assessment activities to determine risks and risk treatments necessary.
Identify concepts, systems and reports relevant to the audit.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Perform analytical checks are performed.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Identify appropriate and significant controls and design control tests.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Undertake audit activity as a member of a team

  1. Identify sampling techniques to suit audit requirements and apply.
  2. Test and assess controls in accordance with the audit plan
  3. Conduct substantive testing when necessary.
  4. Select and use technology in line with audit requirements.
  5. Prepare audit documentation and working papers according to the established format.
Identify sampling techniques to suit audit requirements and apply.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Test and assess controls in accordance with the audit plan

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Conduct substantive testing when necessary.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Select and use technology in line with audit requirements.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Deal with audit issues

  1. Identify and refer situations requiring specialist input.
  2. Identify and refer situations requiring referral to other areas or agencies promptly.
  3. Deal with issues which arise during the audit in a professional manner.
Identify and refer situations requiring specialist input.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Contribute to the reporting and presentation of audit findings

  1. Prepare audit reports in the approved format.
  2. Conduct discussions with the client on audit findings in a professional manner.
  3. Prepare internal reports in the required style and format.
  4. Make final recommendations on action promptly.
  5. Receive responses to audit recommendations and finalise the audit.
  6. Record audit findings in information management systems.
Prepare audit reports in the approved format.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Prepare internal reports in the required style and format.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Make final recommendations on action promptly.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Receive responses to audit recommendations and finalise the audit.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Record audit findings in information management systems.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Assessed

Teacher: ___________________________________ Date: _________

Signature: ________________________________________________

Comments:

 

 

 

 

 

 

 

 

Instructions to Assessors

Evidence Guide

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.

Required Skills and Knowledge

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