lOMoARcPSD|47715245
, lOMoARcPSD|47715245
AUI 3702
EXAM PACK
, lOMoARcPSD|47715245
UNIVERSITY EXAMINATIONS
January/February 2021
AUI3702
The Internal Audit Process: Test of Controls
100 Marks
2 Hours
This paper consists of 8 pages.
INSTRUCTIONS:
The Invigilator
• Please remember to keep your cell phone fully charged for the duration of the assessment.
• Please log into The Invigilator App if you have not done so yet. You need to be connected
to the internet in order to log in.
• Scan the QR code below once the examination starts. If you encounter difficulty with
scanning of the QR code, you can also enter the QR access code as indicated at the
bottom of the QR code to start the online invigilation. Please ensure that you are connected
to the internet if you need to enter the QR access code at the bottom of the QR code.
• Once the QR code is scanned, avoid any disturbances by putting your phone on airplane
mode if possible. No internet connection is needed during the assessment.
• Keep the Invigilator app open at all times on your cell phone during the assessment.
• You may place your cell phone next to you. Your cell phone does not need to face you
however should be close enough to hear the notifications from The Invigilator App.
• The Invigilator App will notify you when an action is required. In order to receive
notifications do not put your cell phone 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 for you to action promptly.
• Please take note that once the examination time is over, firstly 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.
• Good Luck!
, lOMoARcPSD|47715245
Page 2 of 8 AUI3702
The examination
• Save a copy of the examination paper before your 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, converted and uploaded
in a PDF format.
• Write legible and clearly and DO NOT password-protect your PDF file.
• Virus infected files will not be marked.
• NO emailed submissions will be allowed.
• Verify the file detail before final submission.
• You may use a non-programmable calculator.
• This is NOT an open book examination.
CONFIDENTIAL
Question Main topic Marks
1 Revenue cycle 28
2 Payroll cycle 27
3 Acquisitions cycle 28
4 Cash and bank 10
5 General and application controls 7
100
Please note:
, lOMoARcPSD|47715245
AUI 3702
EXAM PACK
, lOMoARcPSD|47715245
UNIVERSITY EXAMINATIONS
January/February 2021
AUI3702
The Internal Audit Process: Test of Controls
100 Marks
2 Hours
This paper consists of 8 pages.
INSTRUCTIONS:
The Invigilator
• Please remember to keep your cell phone fully charged for the duration of the assessment.
• Please log into The Invigilator App if you have not done so yet. You need to be connected
to the internet in order to log in.
• Scan the QR code below once the examination starts. If you encounter difficulty with
scanning of the QR code, you can also enter the QR access code as indicated at the
bottom of the QR code to start the online invigilation. Please ensure that you are connected
to the internet if you need to enter the QR access code at the bottom of the QR code.
• Once the QR code is scanned, avoid any disturbances by putting your phone on airplane
mode if possible. No internet connection is needed during the assessment.
• Keep the Invigilator app open at all times on your cell phone during the assessment.
• You may place your cell phone next to you. Your cell phone does not need to face you
however should be close enough to hear the notifications from The Invigilator App.
• The Invigilator App will notify you when an action is required. In order to receive
notifications do not put your cell phone 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 for you to action promptly.
• Please take note that once the examination time is over, firstly 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.
• Good Luck!
, lOMoARcPSD|47715245
Page 2 of 8 AUI3702
The examination
• Save a copy of the examination paper before your 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, converted and uploaded
in a PDF format.
• Write legible and clearly and DO NOT password-protect your PDF file.
• Virus infected files will not be marked.
• NO emailed submissions will be allowed.
• Verify the file detail before final submission.
• You may use a non-programmable calculator.
• This is NOT an open book examination.
CONFIDENTIAL
Question Main topic Marks
1 Revenue cycle 28
2 Payroll cycle 27
3 Acquisitions cycle 28
4 Cash and bank 10
5 General and application controls 7
100
Please note:
