Exam (elaborations)
aui3702
- Course
- AUI3702
- Institution
- University Of South Africa (Unisa)
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
If you are reading these notes you are studying AUI3702 with UNISA. These notes are being written in collaboration with
all our Together We Pass AUI3702 group members this term, and will be built upon year on year to create the best set of
study notes, with the most useful summaries, hints and tips we can possibly put together.
How this works:
1. Your tutor will assign each member a learning outcome to describe or summarise
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this is the BEST way of learning.
4. We are creating COMPREHENSIVE notes so try to put everything that needs to be covered into your summary
5. Your tutors will compile this into this set of notes, drawing on other explanations, YouTube videos or resources
they feel might be useful
Good luck this term, and we look forward to working with you!
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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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