Practical exercise involving a structured and analytical written account of a project, investigation or process. Practical exercises assess students’ ability to apply theoretical learning to practical, real world situations. In this assessment students are given a sample audit report and asked to comment upon it.
Students will be expected to identify and discuss any irregularities found in the report, for example, securing and preserving evidence. Students will be expected to be able to point to the relevant legislation,Generally Accepted Auditing Standards and ISACA’s CORBIT framework when discussing the sample report. They should discuss possible audit strategies used to produce the report and what actions, recommendations, or sanctions might be included in the report as a result of the identification of irregularities.
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