AUI3702
EXAM PACK
FOR ASSISTANCE WITH THIS MODULE +27 67 171 1739
, lOMoARcPSD|22437965
UNIVERSITY EXAMINATIONS
May/ June 2024
AUI3702
Internal Auditing: Advanced Internal Audit Applications
100 Marks
Duration 2 Hours
This paper consists of 11 pages.
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 ON THE DAY OF ASSESSMENT:
• 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 as soon as you have downloaded your question paper
during the 15-minute download window. Please take note that you can only scan
the QR code for a limited time and it should therefore be scanned as soon as
possible to start the invigilation.
• 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 your MyExams 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.
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CONFIDENTIAL
Page 2 of 11 AUI3702
MAY/ JUNE 2024
• 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. Uploading of app data is
not time sensitive and you can do it after you have uploaded your script to the
MyExams.
• It is important to note that you have to adhere to the time limit in your MyExams
assessment as the invigilation time in the app could exceed the time allocated to
complete your assessment.
• 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.
EXAMINATION INSTRUCTIONS:
• To locate your examination site visit https://myexams.unisa.ac.za/portal/ and click
on your module.
• The examination paper will be available for download 15 minutes before the
official time.
• This is a closed book examination.
• Save a copy of the examination paper before you start answering the
questions.
• Keep the Honesty Declaration in consideration throughout answering this
paper.
• Answer in a handwritten format or typed format on your computer, then
convert and upload the document in one PDF format.
• You will have 1 hour to scan, combine into one PDF and upload your answers,
failure to submit within the allocated time will result in your paper being rejected
by the system or marked as late by the system and will not be marked.
• Write legibly and clearly and DO NOT password-protect your PDF file.
• Virus-infected files will not be marked.
• NO emailed submissions will be allowed.
• Commence the submission (uploading) of your answer file as soon as you
have completed the assessment, do not wait for the session to conclude.
• Verify the file details before final submission.
• Good Luck!
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, lOMoARcPSD|22437965
CONFIDENTIAL
Page 3 of 11 AUI3702
MAY/ JUNE 2024
QUESTION MAIN TOPIC MARKS
1 Multiple-choice questions 15
2 Short Question 10
3 Revenue and Receipt Cycle 20
4 Payroll Cycle and Fraud 25
5 Financial and Operational Audit 30
100
QUESTION 1 15 marks
REQUIRED
For each subsection of this question, select one alternative that you consider to be the
most appropriate answer. In your answer book, write down the number of the
subsection, and next to it the letter representing the alternative you have selected.
Answer the sub-questions in numerical sequence, for example:
1.1 A
1.2 C
Each correct answer is worth 1 mark.
1.1 One payroll audit objective is to determine whether the segregation of duties is
proper. Which of the following activities is incompatible?
A. preparing attendance data and preparing the payroll.
B. preparing the payroll and filing payroll tax forms.
C. signing and distributing the payroll cheques.
D. hiring employees and authorising changes in the pay rates.
1.2 Select the most effective audit engagement procedure. Audit engagement
procedures for assessing the efficiency of an online ordering system include:
A. review copies of weekly and monthly reports that show system availability
(uptime) and terminal.
B. compare the cost of processing the orders manually with the cost of the
online system.
C. compare the cost of developing the order entry system with the cost of
developing other applications.
D. determine the total number of transactions processed by the system for
each of the previous 12 months and note any fluctuations.
Downloaded by Corona Virus ()
EXAM PACK
FOR ASSISTANCE WITH THIS MODULE +27 67 171 1739
, lOMoARcPSD|22437965
UNIVERSITY EXAMINATIONS
May/ June 2024
AUI3702
Internal Auditing: Advanced Internal Audit Applications
100 Marks
Duration 2 Hours
This paper consists of 11 pages.
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 ON THE DAY OF ASSESSMENT:
• 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 as soon as you have downloaded your question paper
during the 15-minute download window. Please take note that you can only scan
the QR code for a limited time and it should therefore be scanned as soon as
possible to start the invigilation.
• 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 your MyExams 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.
Downloaded by Corona Virus ()
, lOMoARcPSD|22437965
CONFIDENTIAL
Page 2 of 11 AUI3702
MAY/ JUNE 2024
• 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. Uploading of app data is
not time sensitive and you can do it after you have uploaded your script to the
MyExams.
• It is important to note that you have to adhere to the time limit in your MyExams
assessment as the invigilation time in the app could exceed the time allocated to
complete your assessment.
• 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.
EXAMINATION INSTRUCTIONS:
• To locate your examination site visit https://myexams.unisa.ac.za/portal/ and click
on your module.
• The examination paper will be available for download 15 minutes before the
official time.
• This is a closed book examination.
• Save a copy of the examination paper before you start answering the
questions.
• Keep the Honesty Declaration in consideration throughout answering this
paper.
• Answer in a handwritten format or typed format on your computer, then
convert and upload the document in one PDF format.
• You will have 1 hour to scan, combine into one PDF and upload your answers,
failure to submit within the allocated time will result in your paper being rejected
by the system or marked as late by the system and will not be marked.
• Write legibly and clearly and DO NOT password-protect your PDF file.
• Virus-infected files will not be marked.
• NO emailed submissions will be allowed.
• Commence the submission (uploading) of your answer file as soon as you
have completed the assessment, do not wait for the session to conclude.
• Verify the file details before final submission.
• Good Luck!
Downloaded by Corona Virus ()
, lOMoARcPSD|22437965
CONFIDENTIAL
Page 3 of 11 AUI3702
MAY/ JUNE 2024
QUESTION MAIN TOPIC MARKS
1 Multiple-choice questions 15
2 Short Question 10
3 Revenue and Receipt Cycle 20
4 Payroll Cycle and Fraud 25
5 Financial and Operational Audit 30
100
QUESTION 1 15 marks
REQUIRED
For each subsection of this question, select one alternative that you consider to be the
most appropriate answer. In your answer book, write down the number of the
subsection, and next to it the letter representing the alternative you have selected.
Answer the sub-questions in numerical sequence, for example:
1.1 A
1.2 C
Each correct answer is worth 1 mark.
1.1 One payroll audit objective is to determine whether the segregation of duties is
proper. Which of the following activities is incompatible?
A. preparing attendance data and preparing the payroll.
B. preparing the payroll and filing payroll tax forms.
C. signing and distributing the payroll cheques.
D. hiring employees and authorising changes in the pay rates.
1.2 Select the most effective audit engagement procedure. Audit engagement
procedures for assessing the efficiency of an online ordering system include:
A. review copies of weekly and monthly reports that show system availability
(uptime) and terminal.
B. compare the cost of processing the orders manually with the cost of the
online system.
C. compare the cost of developing the order entry system with the cost of
developing other applications.
D. determine the total number of transactions processed by the system for
each of the previous 12 months and note any fluctuations.
Downloaded by Corona Virus ()
