lOMoAR cPSD| 16857960
, lOMoAR cPSD| 16857960
UNIVERSITY EXAMINATIONS
January/February 2025
AUI4861
Internal Auditing: Advanced Internal Audit Practice
100 Marks
Duration: 3 Hours Examiners:
First: Ms D de Vries
Second: Ms M Edwards
External: Prof M Labuschagne
This paper consists of 9 pages.
EXAMINATION INSTRUCTIONS
• To locate your examination site, visit https://myexams.unisa.ac.za/portal/ and click on your module.
• The question paper will be available for download 15 minutes before the official time of the
examination session.
• This is a closed-book examination.
• Save a copy of the question paper before you start answering the questions.
• Keep the honesty declaration in mind throughout the examination session.
• Answer the questions in handwritten format or typed format on a computer and then convert the
document to one PDF file for uploading.
• You will have 30 minutes to scan the pages of your answer script, to convert your answer script to
one PDF document and to upload the PDF document. Failure to submit your answer script within the
allocated time will result in your answer script being rejected by the system or flagged as late by the
system, in which case it will not be marked.
• Write legibly and clearly and do not password-protect your PDF file.
• A virus-infected file will not be marked.
• You may not submit your answer file by e-mail.
• Begin the submission (uploading) of your answer file as soon as you have completed
, JANUARY/FEBRUARY 2025
the assessment – do not wait for the session to end.
• Verify the details of your answer file before you submit it.
• Only communication from your myLife account will be considered.
The Invigilator app
Please take note that The Invigilator App will
request you take a picture of every page of your
answer sheet at the end of the assessment.
Please take note that this does not replace your
formal scan and upload to your Learning
Management System (MyExams).
YOUR EXAM QR CODE & QR ACCESS CODE
Instructions
• Please remember to keep your cellphone fully charged for the duration of the assessment.
• Ensure you are connected to the internet in order to log into the Invigilator App and
• scan this QR code. Scan the QR code at the start time of the assessment, unless otherwise specified by
your institution. Note that you can only scan this QR code once.
• If you encounter difficulty in scanning the QR code, you can alternatively enter the Exam Access Code
below the QR code to start the invigilation.
• The QR code is only scannable for a limited time, and it should therefore be scanned as soon as possible
after the assessment commencement time.
• The Invigilator App may request you to take photos of your examination script after the assessment.
Please follow the instructions on the app and take note that your academic institution may still require
you to submit your script on the relevant portal.
• Keep the Invigilator App open on your smartphone for the full duration of the assessment. You are not
allowed to minimise or leave the app during your assessment.
, lOMoAR cPSD| 16857960
You must adhere to the assessment time limit communicated to you by your institution. The timer
displayed in the Invigilator may vary depending on the start time of invigilation.
Always keep The Invigilator app open on your cellphone during the assessment.
You may place your cellphone next to you. Your cellphone does not need to face you; however,
it should be close enough for you to hear the notifications from The Invigilator app.
To receive notifications, do not put your cellphone on silent mode and ensure media volume is turned
up.
When an action is required, a notification beep will be heard, and an instruction will be visible.
Please take note that once the examination time is over, you must focus on scanning and uploading
your script to your assessment platforms. Uploading your script is time sensitive.
Once your script is uploaded on your assessment platform, you may switch on your data to start the
uploading process on The Invigilator app.
If you finish your assessment before the app timer has run out you need to press the
‘Finish Assessment’ button and follow instructions before you exit or minimise the app.
QUESTION MAIN TOPIC MARKS
1 Part A: Corporate governance 42
Part B: Integrated reporting and Combined Assurance 20
2 Establishing and managing the internal audit function 38
100
PLEASE NOTE
Although the primary purpose of the examination is to test your knowledge and understanding of the subject
matter and your ability to apply that knowledge, the examiners will also consider your ability to organise
and present your knowledge in written language of an acceptable standard.
, lOMoAR cPSD| 16857960
UNIVERSITY EXAMINATIONS
January/February 2025
AUI4861
Internal Auditing: Advanced Internal Audit Practice
100 Marks
Duration: 3 Hours Examiners:
First: Ms D de Vries
Second: Ms M Edwards
External: Prof M Labuschagne
This paper consists of 9 pages.
EXAMINATION INSTRUCTIONS
• To locate your examination site, visit https://myexams.unisa.ac.za/portal/ and click on your module.
• The question paper will be available for download 15 minutes before the official time of the
examination session.
• This is a closed-book examination.
• Save a copy of the question paper before you start answering the questions.
• Keep the honesty declaration in mind throughout the examination session.
• Answer the questions in handwritten format or typed format on a computer and then convert the
document to one PDF file for uploading.
• You will have 30 minutes to scan the pages of your answer script, to convert your answer script to
one PDF document and to upload the PDF document. Failure to submit your answer script within the
allocated time will result in your answer script being rejected by the system or flagged as late by the
system, in which case it will not be marked.
• Write legibly and clearly and do not password-protect your PDF file.
• A virus-infected file will not be marked.
• You may not submit your answer file by e-mail.
• Begin the submission (uploading) of your answer file as soon as you have completed
, JANUARY/FEBRUARY 2025
the assessment – do not wait for the session to end.
• Verify the details of your answer file before you submit it.
• Only communication from your myLife account will be considered.
The Invigilator app
Please take note that The Invigilator App will
request you take a picture of every page of your
answer sheet at the end of the assessment.
Please take note that this does not replace your
formal scan and upload to your Learning
Management System (MyExams).
YOUR EXAM QR CODE & QR ACCESS CODE
Instructions
• Please remember to keep your cellphone fully charged for the duration of the assessment.
• Ensure you are connected to the internet in order to log into the Invigilator App and
• scan this QR code. Scan the QR code at the start time of the assessment, unless otherwise specified by
your institution. Note that you can only scan this QR code once.
• If you encounter difficulty in scanning the QR code, you can alternatively enter the Exam Access Code
below the QR code to start the invigilation.
• The QR code is only scannable for a limited time, and it should therefore be scanned as soon as possible
after the assessment commencement time.
• The Invigilator App may request you to take photos of your examination script after the assessment.
Please follow the instructions on the app and take note that your academic institution may still require
you to submit your script on the relevant portal.
• Keep the Invigilator App open on your smartphone for the full duration of the assessment. You are not
allowed to minimise or leave the app during your assessment.
, lOMoAR cPSD| 16857960
You must adhere to the assessment time limit communicated to you by your institution. The timer
displayed in the Invigilator may vary depending on the start time of invigilation.
Always keep The Invigilator app open on your cellphone during the assessment.
You may place your cellphone next to you. Your cellphone does not need to face you; however,
it should be close enough for you to hear the notifications from The Invigilator app.
To receive notifications, do not put your cellphone on silent mode and ensure media volume is turned
up.
When an action is required, a notification beep will be heard, and an instruction will be visible.
Please take note that once the examination time is over, you must focus on scanning and uploading
your script to your assessment platforms. Uploading your script is time sensitive.
Once your script is uploaded on your assessment platform, you may switch on your data to start the
uploading process on The Invigilator app.
If you finish your assessment before the app timer has run out you need to press the
‘Finish Assessment’ button and follow instructions before you exit or minimise the app.
QUESTION MAIN TOPIC MARKS
1 Part A: Corporate governance 42
Part B: Integrated reporting and Combined Assurance 20
2 Establishing and managing the internal audit function 38
100
PLEASE NOTE
Although the primary purpose of the examination is to test your knowledge and understanding of the subject
matter and your ability to apply that knowledge, the examiners will also consider your ability to organise
and present your knowledge in written language of an acceptable standard.
