The important thing to remember when gathering evidence is that the more evidence the better - that is, the more evidence you gather to demonstrate your skills, the more confident an assessor can be that you have learned the skills not just at one point in time, but are continuing to apply and develop those skills (as opposed to just learning for the test!). Furthermore, one piece of evidence that you collect will not usualy demonstrate all the required criteria for a unit of competency, whereas multiple overlapping pieces of evidence will usually do the trick!
From the Wiki University
What evidence can you provide to prove your understanding of each of the following citeria?
Determine audit risk
|
|
Knowledge of business structures and practices associated with fish processing, wholesale and retail marketing is developed. Completed |
Evidence:
|
Scope of the audit program is determined in the context of relevant fisheries management arrangements, a fraud risk assessment and intelligence available. Completed |
Evidence:
|
Develop audit plan
|
|
Initial audit objectives are defined in the context of the type of business being audited. Completed |
Evidence:
|
Resources required to conduct the audit are determined and arrangements made for their allocation. Completed |
Evidence:
|
Identify operating systems for the business entity being audited
|
|
Flowchart and working papers documenting the business's operating systems are prepared. Completed |
Evidence:
|
The potential for targeted activity within the business entity's fishing operation is assessed. Completed |
Evidence:
|
The potential for success in locating authentic material information/evidence related to the targeted activity and audit objectives is assessed. Completed |
Evidence:
|
Appropriate audit methodologies and types of material information/evidence are selected. Completed |
Evidence:
|
Conduct investigative audit
|
|
Selected audit methodologies are incorporated into the audit plan and adjusted, as required, by the audit progress. Completed |
Evidence:
|
Stocktake is conducted in accordance with the audit plan. Completed |
Evidence:
|
Substantive tests of transactions within the business's operating systems are performed for the time period specified in audit plan, and anomalies and irregularities identified. Completed |
Evidence:
|
Results of investigations are documented. Completed |
Evidence:
|
Evaluate, review and report on the audit
|
|
Information/evidence obtained is sufficient, complete, reliable and valid. Completed |
Evidence:
|
Evidence meets jurisdictional requirements for admissibility of evidence. Completed |
Evidence:
|
Audit report is prepared and issued to relevant authorities. Completed |
Evidence:
|