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Elements and Performance Criteria

1. Assist in audit planning
   • Identify the audit objectives, scope and focus.
   • Identify relevant operational and information systems in the audit context.
   • Identify audit team roles and key audit techniques.
   • Prepare an audit plan that meets organisational requirements and the objectives of the audit.
   • Prepare audit documentation.
   • Conduct pre audit communication with the client to be audited.
2. Undertake preliminary activities
   • Identify concepts, systems and reports relevant to the audit.
   • Perform analytical checks are performed.
   • Make and consider initial assessment to ensure it is appropriate and accurate.
   • Identify appropriate and significant controls and design control tests.
   • Undertake risk assessment activities to determine risks and risk treatments necessary.
3. Undertake audit activity as a member of a team
   • Identify sampling techniques to suit audit requirements and apply.
   • Test and assess controls in accordance with the audit plan
   • Conduct substantive testing when necessary.
   • Select and use technology in line with audit requirements.
   • Prepare audit documentation and working papers according to the established format.
4. Deal with audit issues
   • Identify and refer situations requiring specialist input.
   • Identify and refer situations requiring referral to other areas or agencies promptly.
   • Deal with issues which arise during the audit in a professional manner.
5. Contribute to the reporting and presentation of audit findings
   • Prepare audit reports in the approved format.
   • Conduct discussions with the client on audit findings in a professional manner.
   • Prepare internal reports in the required style and format.
   • Make final recommendations on action promptly.
   • Receive responses to audit recommendations and finalise the audit.
   • Record audit findings in information management systems.
6. Assist in audit planning
   • Identify the audit objectives, scope and focus.
   • Identify relevant operational and information systems in the audit context.
   • Identify audit team roles and key audit techniques.
   • Prepare an audit plan that meets organisational requirements and the objectives of the audit.
   • Prepare audit documentation.
   • Conduct pre audit communication with the client to be audited.
7. Undertake preliminary activities
   • Identify concepts, systems and reports relevant to the audit.
   • Perform analytical checks are performed.
   • Make and consider initial assessment to ensure it is appropriate and accurate.
   • Identify appropriate and significant controls and design control tests.
   • Undertake risk assessment activities to determine risks and risk treatments necessary.
8. Undertake audit activity as a member of a team
   • Identify sampling techniques to suit audit requirements and apply.
   • Test and assess controls in accordance with the audit plan
   • Conduct substantive testing when necessary.
   • Select and use technology in line with audit requirements.
   • Prepare audit documentation and working papers according to the established format.
9. Deal with audit issues
   • Identify and refer situations requiring specialist input.
   • Identify and refer situations requiring referral to other areas or agencies promptly.
   • Deal with issues which arise during the audit in a professional manner.
10. Contribute to the reporting and presentation of audit findings
    • Prepare audit reports in the approved format.
    • Conduct discussions with the client on audit findings in a professional manner.
    • Prepare internal reports in the required style and format.
    • Make final recommendations on action promptly.
    • Receive responses to audit recommendations and finalise the audit.
    • Record audit findings in information management systems.

Performance Evidence

Evidence required to demonstrate competence must satisfy all of the requirements of the elements and performance criteria. If not otherwise specified the candidate must demonstrate evidence of performance of the following on at least one occasion.

identifying problems and solutions

using decision-making using sound judgment

undertaking research and analysis

evaluating conflicting requirements

using negotiation and conflict resolution techniques

engaging in teamwork

adjusting communication to suit different audiences

writing ongoing and final reports, and official correspondence

using scanning techniques

reading complex and formal documents using information technology for preparing written advice and reports requiring precision of expression

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Knowledge Evidence

Evidence required to demonstrate competence must satisfy all of the requirements of the elements and performance criteria. If not otherwise specified the depth of knowledge demonstrated must be appropriate to the job context of the candidate.

knowledge of principal and allied legislation, policies and procedures, including aspects of criminal law and administrative law relating to the outcomes of compliance audits

principles of auditing as detailed in organisational policies

duties and responsibilities of auditors

testing procedures and methods of inquiry

industry knowledge

requirements for security of documents and information

procedures for declaring conflicts of interest

protocols for reporting fraud, corruption and maladministration

fundamental ethical principles in the handling of documents and information, natural justice, procedural fairness, respect for persons and responsible care

other ethics standards, including professional standards

public sector values/ethics and code of conduct

public sector legislation

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