Conduct an investigative audit

Formats and tools

Unit Description
Reconstruct the unit from the xml and display it as an HTML page.
Assessment Tool
an assessor resource that builds a framework for writing an assessment tool
Assessment Template
generate a spreadsheet for marking this unit in a classroom environment. Put student names in the top row and check them off as they demonstrate competenece for each of the unit's elements and performance criteria.
Assessment Matrix
a slightly different format than the assessment template. A spreadsheet with unit names, elements and performance criteria in separate columns. Put assessment names in column headings to track which performance criteria each one covers. Good for ensuring that you've covered every one of the performance criteria with your assessment instrument (all assessement tools together).
Wiki Markup
mark up the unit in a wiki markup codes, ready to copy and paste into a wiki page. The output will work in most wikis but is designed to work particularly well as a Wikiversity learning project.
Evidence Guide
create an evidence guide for workplace assessment and RPL applicants
Competency Mapping Template
Unit of Competency Mapping – Information for Teachers/Assessors – Information for Learners. A template for developing assessments for a unit, which will help you to create valid, fair and reliable assessments for the unit, ready to give to trainers and students
Observation Checklist
create an observation checklist for workplace assessment and RPL applicants. This is similar to the evidence guide above, but a little shorter and friendlier on your printer. You will also need to create a seperate Assessor Marking Guide for guidelines on gathering evidence and a list of key points for each activity observed using the unit's range statement, required skills and evidence required (see the unit's html page for details)

Self Assessment Survey
A form for students to assess thier current skill levels against each of the unit's performance criteria. Cut and paste into a web document or print and distribute in hard copy.
Moodle Outcomes
Create a csv file of the unit's performance criteria to import into a moodle course as outcomes, ready to associate with each of your assignments. Here's a quick 'how to' for importing these into moodle 2.x
Registered Training Organisations
Trying to find someone to train or assess you? This link lists all the RTOs that are currently registered to deliver SFICOMP501C, 'Conduct an investigative audit'.
Google Links
links to google searches, with filtering in place to maximise the usefulness of the returned results
Books
Reference books for 'Conduct an investigative audit' on fishpond.com.au. This online store has a huge range of books, pretty reasonable prices, free delivery in Australia *and* they give a small commission to ntisthis.com for every purchase, so go nuts :)


Elements and Performance Criteria

ELEMENT

PERFORMANCE CRITERIA

1. Determine audit risk

1.1. Knowledge of business structures and practices associated with fish processing, wholesale and retail marketing is developed.

1.2. Scope of the audit program is determined in the context of relevant fisheries management arrangements, a fraud risk assessment and intelligence available.

2. Develop audit plan

2.1. Initial audit objectives are defined in the context of the type of business being audited.

2.2. Resources required to conduct the audit are determined and arrangements made for their allocation.

3. Identify operating systems for the business entity being audited

3.1. Flowchart and working papers documenting the business's operating systems are prepared.

3.2. The potential for targeted activity within the business entity's fishing operation is assessed.

3.3. The potential for success in locating authentic material information/evidence related to the targeted activity and audit objectives is assessed.

3.4. Appropriate audit methodologies and types of material information/evidence are selected.

4. Conduct investigative audit

4.1. Selected audit methodologies are incorporated into the audit plan and adjusted, as required, by the audit progress.

4.2. Stocktake is conducted in accordance with the audit plan.

4.3. Substantive tests of transactions within the business's operating systems are performed for the time period specified in audit plan, and anomalies and irregularities identified.

4.4. Results of investigations are documented.

5. Evaluate, review and report on the audit

5.1. Information/evidence obtained is sufficient, complete, reliable and valid.

5.2. Evidence meets jurisdictional requirements for admissibility of evidence.

5.3. Audit report is prepared and issued to relevant authorities.


Qualifications and Skillsets

SFICOMP501C appears in the following qualifications:

  • SFI50411 - Diploma of Fisheries Compliance