Exam (elaborations)
AUI3701_Study_Guide
- Course
- Aui3701 study guide
- Institution
- University Of South Africa (Unisa)
AUI3701_Study_Guide AUI3701_Study_Guide
[Show more]
Content preview
,© 2018 University of South AfricaAll rights reserved
Printed and published by
the University of South Africa
Muckleneuk, Pretoria
AUI3701/1/2019–2021
70548900
Shutterstock.com images used
Editor and Styler
MNB Style
,Contents
Study overview (v)
PART A: Planning an internal audit according to the International Professional
Practices Framework (IPPF) 1
TOPIC 1: International Professional Practices Framework (IPPF)
requirements pertaining to the planning of an internal
audit 3
LEARNING UNIT 1: Adhering to the IIA code of ethics when
planning an internal audit
engagement 6
LEARNING UNIT 2: International Standards for the
Professional Practice of Internal Auditing
(Standards) impacting on the planning of
an internal audit engagement 10
LEARNING UNIT 3: Other internal auditing guidance
impacting on the planning of an internal
audit 20
PART B: Significant factors impacting on the planning of an internal audit 23
TOPIC 2: Aspects of the business environment 25
LEARNING UNIT 4: Considering governance, risk
management and control in planning an
internal audit 26
LEARNING UNIT 5: Control risk self-assessment 34
TOPIC 3: Nature of the audit engagement 41
LEARNING UNIT 6: Types of internal audit engagements 42
LEARNING UNIT 7: The engagement planning process 45
TOPIC 4: Information technology considerations 49
LEARNING UNIT 8: Incorporating information technology in
the planning of an internal audit 50
PART C: Planning the internal audit engagement 55
TOPIC 5: Preliminary survey 57
LEARNING UNIT 9: Planning skills and techniques 58
LEARNING UNIT 10: Requirements for information/data
gathering 61
LEARNING UNIT 11: Techniques for information gathering
and analysis 64
TOPIC 6: Documenting business cycles and processes 103
LEARNING UNIT 12: Documenting business cycles and
processes 104
TOPIC 7: Determining the scope and objectives of the
engagement 107
AUI3701/1/2019–2021 (iii)
, CONTENTS
LEARNING UNIT 13: Determining the scope of the
engagement 108
LEARNING UNIT 14: Determining the engagement
objectives 109
PART D: Planning for effective communication and reporting during the internal
audit engagement 111
TOPIC 8: Communication techniques 113
LEARNING UNIT 15: Communication techniques 114
LEARNING UNIT 16: Reporting required in the planning phase
of the internal audit 128
(iv)
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through EFT, credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying this summary from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller JABULANIKHOLWA. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy this summary for R51,00. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
73216 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy summaries for 14 years now