UNIVERSITY EXAMINATIONS
May/Jun 2022
AUI2601
Internal Auditing: Theory and Principles
100 Marks
Two Hours
This paper consists of thirteen pages.
INSTRUCTIONS
The examination
• Use of a non-programmable pocket calculator is permissible.
• This is a closed book examination.
• Save a copy of the examination paper before your start answering the questions.
• Keep the honesty declaration in consideration throughout answering this paper.
• Submit the assessment on myUnisa.
• Students must upload their answer scripts as a single PDF file (answer scripts must not be password
protected or uploaded as “read only” files).
• NO e-mailed scripts will be accepted.
• Students are advised to preview submissions (answer scripts) to ensure legibility and that the correct
answer script file has been uploaded.
• Students are permitted to resubmit their answer scripts ONCE should their initial submission be
unsatisfactory.
• Incorrect file format and uncollated answer scripts will not be considered.
• Incorrect answer scripts and/or submissions made on unofficial examinations platforms (including the
invigilator cell phone application) will not be marked and no opportunity will be granted for resubmission.
• A mark awarded for an incomplete submission will be the student’s final mark. No opportunity for
resubmission will be granted.
• A mark awarded for an illegibly scanned submission will be the student’s final mark. No opportunity for
resubmission will be granted.
• Submissions will only be accepted from registered student accounts.
• Students who have not utilised the Invigilation App will be subjected to disciplinary processes.
• Students have 5 days from the day of their examination to upload their invigilator results from the Invigilator
App. Failure to do so will result in students deemed not to have participated in the online invigilation.
• Students suspected of dishonest conduct during the examinations will be subjected to disciplinary
processes. Unisa has a zero tolerance for plagiarism and/or any other forms of academic dishonesty.
• Students are provided one hour to submit their answer scripts after the official examination time.
Submissions made after the official examination time will be rejected by the examination regulations and
will not be marked.
• Students experiencing network or load shedding challenges are advised to apply for an aegrotat and
submit supporting evidence within three days after the examination session.
• Students experiencing technical challenges should contact or alternatively the
SCSC on 080 000 1870 or via e-mail . Communication received from your
myLife account will be considered.
,CONFIDENTIAL Page 2 of 13 AUI2601
MAY/JUN 2022
INSTRUCTIONS
The Invigilator App
• Please log into The Invigilator App. You need to be connected to the internet in order to log in and scan
the QR code.
• Scan the QR code above once the examination formally commences. If you encounter difficulty with
scanning of the QR code, you can also enter the QR access code at the bottom of the QR code in order
to start the assessment.
• Once the QR code is scanned, you can place your smartphone next to you. The Invigilator App will
notify you when an action is required. Ensure your media volume is turned up.
• You may access the myExams platform in the application if you only have one device by pressing the
‘access LMS’ button.
• Please remember to keep your smartphone on charge for the duration of the assessment.
• Keep the Invigilator App open on your cell phone during the assessment. You are not allowed to leave
or minimise the application.
• When an action is required, a notification beep will be heard. Action the request.
• Please ensure you are connected to the internet in order to commence the examination as well as at
the end of the examination. No internet connection is needed during the assessment.
• It is important to first upload your script to the myExams platform. Uploading of app data is not
time sensitive and you can do it after you have uploaded your script to the myExams platform.
• You can click the "Finish Assessment" button in the app if you finish early. Should you encounter any
technical difficulty, please WhatsApp The Invigilator Helpdesk on 073 505 8273.
, CONFIDENTIAL Page 3 of 13 AUI2601
MAY/JUN 2022
Question Main topic Marks
1 Multiple-choice questions 15
2 Stages in the audit process 12
3 The International Professional Practices Framework (IPPF) 24
4 Working papers and audit findings 30
5 Internal control 13
6 True or false 6
100
Please note:
The primary purpose of the examination is to test the candidate’s knowledge and ability to
apply the subject matter. However, the examiners will also take into consideration the
candidate’s ability to organise and present this knowledge in acceptable, written English.
May/Jun 2022
AUI2601
Internal Auditing: Theory and Principles
100 Marks
Two Hours
This paper consists of thirteen pages.
INSTRUCTIONS
The examination
• Use of a non-programmable pocket calculator is permissible.
• This is a closed book examination.
• Save a copy of the examination paper before your start answering the questions.
• Keep the honesty declaration in consideration throughout answering this paper.
• Submit the assessment on myUnisa.
• Students must upload their answer scripts as a single PDF file (answer scripts must not be password
protected or uploaded as “read only” files).
• NO e-mailed scripts will be accepted.
• Students are advised to preview submissions (answer scripts) to ensure legibility and that the correct
answer script file has been uploaded.
• Students are permitted to resubmit their answer scripts ONCE should their initial submission be
unsatisfactory.
• Incorrect file format and uncollated answer scripts will not be considered.
• Incorrect answer scripts and/or submissions made on unofficial examinations platforms (including the
invigilator cell phone application) will not be marked and no opportunity will be granted for resubmission.
• A mark awarded for an incomplete submission will be the student’s final mark. No opportunity for
resubmission will be granted.
• A mark awarded for an illegibly scanned submission will be the student’s final mark. No opportunity for
resubmission will be granted.
• Submissions will only be accepted from registered student accounts.
• Students who have not utilised the Invigilation App will be subjected to disciplinary processes.
• Students have 5 days from the day of their examination to upload their invigilator results from the Invigilator
App. Failure to do so will result in students deemed not to have participated in the online invigilation.
• Students suspected of dishonest conduct during the examinations will be subjected to disciplinary
processes. Unisa has a zero tolerance for plagiarism and/or any other forms of academic dishonesty.
• Students are provided one hour to submit their answer scripts after the official examination time.
Submissions made after the official examination time will be rejected by the examination regulations and
will not be marked.
• Students experiencing network or load shedding challenges are advised to apply for an aegrotat and
submit supporting evidence within three days after the examination session.
• Students experiencing technical challenges should contact or alternatively the
SCSC on 080 000 1870 or via e-mail . Communication received from your
myLife account will be considered.
,CONFIDENTIAL Page 2 of 13 AUI2601
MAY/JUN 2022
INSTRUCTIONS
The Invigilator App
• Please log into The Invigilator App. You need to be connected to the internet in order to log in and scan
the QR code.
• Scan the QR code above once the examination formally commences. If you encounter difficulty with
scanning of the QR code, you can also enter the QR access code at the bottom of the QR code in order
to start the assessment.
• Once the QR code is scanned, you can place your smartphone next to you. The Invigilator App will
notify you when an action is required. Ensure your media volume is turned up.
• You may access the myExams platform in the application if you only have one device by pressing the
‘access LMS’ button.
• Please remember to keep your smartphone on charge for the duration of the assessment.
• Keep the Invigilator App open on your cell phone during the assessment. You are not allowed to leave
or minimise the application.
• When an action is required, a notification beep will be heard. Action the request.
• Please ensure you are connected to the internet in order to commence the examination as well as at
the end of the examination. No internet connection is needed during the assessment.
• It is important to first upload your script to the myExams platform. Uploading of app data is not
time sensitive and you can do it after you have uploaded your script to the myExams platform.
• You can click the "Finish Assessment" button in the app if you finish early. Should you encounter any
technical difficulty, please WhatsApp The Invigilator Helpdesk on 073 505 8273.
, CONFIDENTIAL Page 3 of 13 AUI2601
MAY/JUN 2022
Question Main topic Marks
1 Multiple-choice questions 15
2 Stages in the audit process 12
3 The International Professional Practices Framework (IPPF) 24
4 Working papers and audit findings 30
5 Internal control 13
6 True or false 6
100
Please note:
The primary purpose of the examination is to test the candidate’s knowledge and ability to
apply the subject matter. However, the examiners will also take into consideration the
candidate’s ability to organise and present this knowledge in acceptable, written English.
