, lOMoARcPSD|18998289
UNIVERSITY EXAMINATIONS
May/June 2025
AUI2601
Internal Auditing: Theory and Principles
100 marks
Duration: Two (2) hours
Examiners:
First examiner: Ms JP Doster
Second examiner: Ms M Edwards
This question paper consists of 13 pages.
Instructions
• The Invigilator application
o Keep your cellphone fully charged for the duration of the assessment.
o Log in to The Invigilator application if you have not done so yet. Your cellphone has
to be connected to the internet to log in.
o Scan the QR code given below once the examination starts. If you encounter
difficulties in scanning the QR code, you can enter the QR access code indicated at
the bottom of the QR code to start the online invigilation.
o Once you have scanned the QR code, avoid any disturbances by putting your phone
on airplane/flight mode. An internet connection is not needed during the assessment.
o Keep The Invigilator application open on your cellphone during the assessment.
o 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 application.
o The Invigilator application will notify you when an action is required.
o Ensure that the media volume is turned up so that you can hear the application
notifications. Do not put your cellphone on silent mode.
o When an action is required, a notification beep will be heard and an instruction will be
visible.
o Take note that once the examination time is over, you must focus on scanning your
answer script and uploading it to the assessment platform. The uploading of your
answer script is time sensitive.
o Once you have uploaded your answer script to the assessment platform, you can
switch on the data on your cellphone to start the uploading process on The Invigilator
application.
[TURN OVER]
Sensitivity: MTN Internal
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CONFIDENTIAL
2 of 13 AUI2601
May/Jun 2025
• The examination
o This is a closed-book examination.
o Save a copy of the examination paper before you start answering the questions.
o You must sign the Honesty Declaration of the University of South Africa.
o You must adhere to the University’s policies on plagiarism, academic integrity and
copyright infringement.
o Upload your answer script as a single PDF file (your answer script may not be
password-protected or uploaded as a read-only file).
o If your answer script is in the wrong file format or uncollated, it will not be considered
for marking.
o An answer script that is submitted by e-mail will not be accepted.
o You are advised to preview your submission (answer script) to ensure that it is legible
and that you have uploaded the correct file.
o If you submit the wrong file or if you submit your answer script on an unofficial
examination platform, the submitted file will not be marked and no opportunity will be
granted for resubmission.
o The mark awarded for an incomplete submission will be your final mark. No
opportunity will be granted for resubmission.
o The mark awarded for an illegible scanned submission will be your final mark. No
opportunity will be granted for resubmission.
o Your answer script will only be accepted if it is submitted from a registered student
account.
o If you are suspected of dishonest conduct during the examination, you will be
subjected to disciplinary processes. Unisa has zero tolerance for plagiarism and other
forms of academic dishonesty.
o If you experience network or load-shedding challenges during the examination, you
are advised to apply for an aegrotat examination. You must submit supporting
evidence along with your application.
o Only communication received from your myLife account will be accepted.
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, lOMoARcPSD|18998289
CONFIDENTIAL
3 of 13 AUI2601
May/Jun 2025
Question Main topic Marks
1 Role and responsibilities of the internal audit function 22
2 Ethics and professionalism 16
3 Independence and organisational independence 12
4 Fraud auditing 16
5 Risk and control 8
6 Internal audit reporting 26
100
Please note:
Although the primary purpose of the examination is to test the candidate’s knowledge and
application of the subject matter, the candidate’s ability to organise and present such
knowledge in written language of an acceptable standard will also be considered by the
examiners.
Downloaded by Syokstech ()
UNIVERSITY EXAMINATIONS
May/June 2025
AUI2601
Internal Auditing: Theory and Principles
100 marks
Duration: Two (2) hours
Examiners:
First examiner: Ms JP Doster
Second examiner: Ms M Edwards
This question paper consists of 13 pages.
Instructions
• The Invigilator application
o Keep your cellphone fully charged for the duration of the assessment.
o Log in to The Invigilator application if you have not done so yet. Your cellphone has
to be connected to the internet to log in.
o Scan the QR code given below once the examination starts. If you encounter
difficulties in scanning the QR code, you can enter the QR access code indicated at
the bottom of the QR code to start the online invigilation.
o Once you have scanned the QR code, avoid any disturbances by putting your phone
on airplane/flight mode. An internet connection is not needed during the assessment.
o Keep The Invigilator application open on your cellphone during the assessment.
o 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 application.
o The Invigilator application will notify you when an action is required.
o Ensure that the media volume is turned up so that you can hear the application
notifications. Do not put your cellphone on silent mode.
o When an action is required, a notification beep will be heard and an instruction will be
visible.
o Take note that once the examination time is over, you must focus on scanning your
answer script and uploading it to the assessment platform. The uploading of your
answer script is time sensitive.
o Once you have uploaded your answer script to the assessment platform, you can
switch on the data on your cellphone to start the uploading process on The Invigilator
application.
[TURN OVER]
Sensitivity: MTN Internal
Downloaded by Syokstech ()
, lOMoARcPSD|18998289
CONFIDENTIAL
2 of 13 AUI2601
May/Jun 2025
• The examination
o This is a closed-book examination.
o Save a copy of the examination paper before you start answering the questions.
o You must sign the Honesty Declaration of the University of South Africa.
o You must adhere to the University’s policies on plagiarism, academic integrity and
copyright infringement.
o Upload your answer script as a single PDF file (your answer script may not be
password-protected or uploaded as a read-only file).
o If your answer script is in the wrong file format or uncollated, it will not be considered
for marking.
o An answer script that is submitted by e-mail will not be accepted.
o You are advised to preview your submission (answer script) to ensure that it is legible
and that you have uploaded the correct file.
o If you submit the wrong file or if you submit your answer script on an unofficial
examination platform, the submitted file will not be marked and no opportunity will be
granted for resubmission.
o The mark awarded for an incomplete submission will be your final mark. No
opportunity will be granted for resubmission.
o The mark awarded for an illegible scanned submission will be your final mark. No
opportunity will be granted for resubmission.
o Your answer script will only be accepted if it is submitted from a registered student
account.
o If you are suspected of dishonest conduct during the examination, you will be
subjected to disciplinary processes. Unisa has zero tolerance for plagiarism and other
forms of academic dishonesty.
o If you experience network or load-shedding challenges during the examination, you
are advised to apply for an aegrotat examination. You must submit supporting
evidence along with your application.
o Only communication received from your myLife account will be accepted.
Downloaded by Syokstech ()
, lOMoARcPSD|18998289
CONFIDENTIAL
3 of 13 AUI2601
May/Jun 2025
Question Main topic Marks
1 Role and responsibilities of the internal audit function 22
2 Ethics and professionalism 16
3 Independence and organisational independence 12
4 Fraud auditing 16
5 Risk and control 8
6 Internal audit reporting 26
100
Please note:
Although the primary purpose of the examination is to test the candidate’s knowledge and
application of the subject matter, the candidate’s ability to organise and present such
knowledge in written language of an acceptable standard will also be considered by the
examiners.
Downloaded by Syokstech ()
