Modification History
Release |
TP Version |
Comments |
3 |
PSP12V1 |
Unit descriptor, application of unit, range statement and evidence guide edited. |
2 |
PSP04V4.2. |
Layout adjusted. No changes to content. |
1 |
PSP04V4.1 |
Primary release. |
Unit Descriptor
This unit describes the performance outcomes, skills and knowledge required to perform comprehensive compliance audits. It includes assisting in and undertaking preliminary audit planning, undertaking compliance audits as a member of a team, dealing with audit issues, and contributing to the reporting and presentation of audit findings.
No licensing, legislative, regulatory or certification requirements apply to this unit at the time of endorsement.
Application of the Unit
This unit applies to individuals in a range of regulatory work environments who undertake compliance audits against regulatory requirements in legislation or accreditation schemes
Licensing/Regulatory Information
Not applicable.
Pre-Requisites
Not applicable.
Employability Skills Information
This unit contains employability skills.
Elements and Performance Criteria Pre-Content
Elements are the essential outcomes of the unit of competency. |
Together, performance criteria specify the requirements for competent performance. Text in bold italics is explained in the Range Statement following. |
Elements and Performance Criteria
ELEMENT |
PERFORMANCE CRITERIA |
1 . Assist in audit planning |
1.1 The audit objectives , scope and focus are identified. 1.2 Relevant operational and information systems in the audit context are identified. 1.3 Audit team roles and key audit techniques are identified. 1.4 An audit plan is prepared that meets organisational requirements and the objectives of the audit. 1.5 Audit documentation is prepared according to organisational policies and guidelines . 1.6 Pre-audit communication is conducted with the client to be audited in accordance with organisational policy and procedures. |
2 . Undertake preliminary activities |
2.1 Concepts , systems and reports relevant to the audit are identified. 2.2 Analytical checks are performed in accordance with organisational policy and procedures. 2.3 Initial assessment is made, and considered to ensure it is appropriate and accurate. 2.4 Appropriate and significant controls are identified and control tests are designed. 2.5 Risk assessment activities are undertaken to determine risks and risk treatments necessary. |
3 . Undertake audit activity as a member of a team |
3.1 Sampling techniques are identified to suit audit requirements and are applied according to established procedures. 3.2 Controls are tested and assessed in accordance with the audit plan. 3.3 Substantive testing is conducted. 3.4 Technology is selected and used in line with audit requirements. 3.5 Audit documentation and working papers are prepared according to the established format. |
4 . Deal with audit issues |
4.1 Situations requiring specialist input are identified and referred for action. 4.2 Situations requiring referral to other areas are identified and referred in a timely manner. 4.3 Issues which arise during the audit are dealt with in a professional manner in accordance with organisational policy and procedures. |
5 . Contribute to the reporting and presentation of audit findings |
5.1 Audit reports are prepared in the approved format. 5.2 Discussions with the client on audit findings are conducted in a professional manner. 5.3 Internal reports are prepared in the required style and format. 5.4 Final recommendations on action are made according to organisational policies and guidelines, and in a timely manner. 5.5 Responses to audit recommendations are received and the audit is finalised in accordance with organisational policy and procedures. 5.6 Audit findings are recorded in information management systems in accordance with organisational policy and procedures. |
Required Skills and Knowledge
This section describes the essential skills and knowledge and their level, required for this unit. |
Skill requirements Look for evidence that confirms skills in:
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Knowledge requirements Look for evidence that confirms knowledge and understanding of:
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Evidence Guide
The Evidence Guide specifies the evidence required to demonstrate achievement in the unit of competency as a whole. It must be read in conjunction with the Unit descriptor, Performance Criteria, the Range Statement and the Assessment Guidelines for the Public Sector Training Package. |
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Critical aspects for assessment and evidence required to demonstrate competency in this unit |
In addition to integrated demonstration of the elements and their related performance criteria, look for evidence that confirms consistency of performance in undertaking compliance audits as a member of a team. This will include evidence of: • undertaking at least three actual or simulated compliance audits on three separate occasions or for three different situations/contexts. • adhering to legal, ethical and organisational requirements relating to compliance auditing |
Context of and specific resources for assessment |
Assessment must ensure access to a real or simulated workplace environment that closely resembles normal work practice and replicates the range of conditions likely to be encountered while undertaking compliance audits, including coping with difficulties, irregularities and breakdowns in routine. Access is required to resources such as:
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Method of assessment |
Assessment methods suitable for valid and reliable assessment of this unit of competency may include, but are not limited to, a combination of 2 or more of:
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Guidance information for assessment |
Assessment methods should reflect workplace demands, such as literacy, and the needs of particular groups, such as:
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Range Statement
The Range Statement provides information about the context in which the unit of competency is carried out. The variables cater for differences between States and Territories and the Commonwealth, and between organisations and workplaces. They allow for different work requirements, work practices and knowledge. The Range Statement also provides a focus for assessment. It relates to the unit as a whole. Text in bold italics in the Performance Criteria is explained here. |
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Audit objectives should include: |
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Operational and information systems may include: |
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Audit techniques may include: |
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Audit planning includes: |
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Audit documentation consists of: |
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Concepts may include: |
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Guidelines may include: |
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Analytical checks may include: |
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Initial assessment may include: |
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Risks may be: |
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Sampling techniques may include: |
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Controls may include: |
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Technology may include: |
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Professional manner includes: |
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Recommended actions may be one or more of the following: |
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Unit Sector(s)
Not applicable.
Competency field
Regulatory.