Exam (elaborations)
aui3702
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Exam of 115 pages for the course AUI3702 at Unisa (aui3702)
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AUI 3702 NOTES
TERM 2 2017
Together We Pass
www.togetherwepass.co.za
info@togetherwepass.co.za
tafadzwa@togetherwepass.co.za
Tel: 021 838 8251
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Welcome
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Table of Content s
Welcome....................................................................................................................................................................................... 2
TOPIC 1 SUMMARY NOTES : INTERNATIONAL PROFESSIONAL PRACTICE FRAMEWORK (IPPF) ....................................... 11
Definition ................................................................................................................................................................................. 13
Code of Ethics ........................................................................................................................................................................ 13
Principles ................................................................................................................................................................................ 13
1. Integrity............................................................................................................................................................................ 13
2. Objectivity ........................................................................................................................................................................ 13
3. Confidentiality .................................................................................................................................................................. 13
4. Competency .................................................................................................................................................................... 13
Rules of Conduct ................................................................................................................................................................. 13
1. Integrity............................................................................................................................................................................ 13
2. Objectivity ........................................................................................................................................................................ 14
3. Confidentiality .................................................................................................................................................................. 14
4. Competency .................................................................................................................................................................... 14
STANDARDS .......................................................................................................................................................................... 14
ATTRIBUTES STANDARDS................................................................................................................................................... 15
1000. Purpose, Authority, and Responsibility...................................................................................................................... 15
Interpretation ......................................................................................................................................................................................... 15
1100.Independence and Objectivity.................................................................................................................................... 15
Interpretation ........................................................................................................................................................................................... 15
1200. Proficiency and Due Professional Care .................................................................................................................... 16
1300 – Quality Assurance and Improvement Program ....................................................................................................... 16
Interpretation ......................................................................................................................................................................................... 16
PERFORMANCE STANDARDS ............................................................................................................................................. 16
2000 . Managing the Internal Audit Activity ........................................................................................................................ 16
Interpretation ......................................................................................................................................................................................... 16
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