Unit of competency Outline

Date retreived
22/07/2026 3:23 PM AWST

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Undertake compliance audits

Undertake compliance audits

Unit of competency
National Code
PSPREG417A
State Code
C8285
TGA Status
Replaced
DTWD Status
Replaced
Current Release Number
3.00
Current Release Date
01/11/2012
View on TGA
State Implementation and Classification
Approved Date
31/07/2014
Field of Education
080313 - Public And Health Care Administration
Original Release Date
31/07/2014
Nominal Hours
50
Description
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.
Notes
Elements and 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.
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.
Audit objectives should include:
assessing the level of the client's compliance with legislative requirements
assessing the adequacy/effectiveness of the client's internal controls
structure
helping to improve the auditee's future compliance
Operational and information systems may include:
file records
audit history records
registry files
sources, records of auditee information
intelligence systems
Audit techniques may include:
comprehensive
focused
transaction audits
those based on national standards setting body guidelines
Audit planning includes:
research
objectives
scope
focus
coverage of the audit
Audit documentation consists of:
working papers
records
documenting the company's systems
control and potential error matrix and audit reporting
Concepts may include:
accounting concepts
concepts relating to subject of the audit, such as leasehold land condition, contract conditions, lease arrangements, product information, etc
Guidelines may include:
business rules
Analytical checks may include:
trends in costs and payments
trends in quantity/values of products/services
ratio of input to output
actual business practice versus legislation, contract conditions or business rules
Initial assessment may include:
pre-audit research
document reviews
desk audit activities
Risks may be:
low
medium
high
Sampling techniques may include:
substantive testing based on:
audit methodology
sampling methodology based on the size of the audit
inspections
Controls may include:
control and potential error matrix
preliminary control assessment
control evaluation using matrices
identifying reliance on computer controls
Technology may include:
IT software packages such as:
TeamMate
Flowcharter
Feedbak
Word
Excel
Professional manner includes:
using appropriate communication skills
protocols and ethical client-centred behaviour that preserves the image of the organisation
Recommended actions may be one or more of the following:
prosecution
legal cation on breaches
sanctions
improvement notices
client advice and education
leverage
industry campaigns
referral to another area or organisation
prepare evidence relating to alleged breaches
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.
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:
applicable legislation, policies and procedures
audit documentation
case studies and workplace scenarios to capture the range of requirements for situations likely to be encountered
equipment and resources generally found in an operational audit environment
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:
case studies
demonstration
observation
written or oral questions
scenarios
simulation or role plays
authenticated evidence from the workplace and/or training courses
Guidance information for assessment
Assessment methods should reflect workplace demands, such as literacy, and the needs of particular groups, such as:
people with disabilities
people from culturally and linguistically diverse backgrounds
Aboriginal and Torres Strait Islander people
women
young people
older people
people in rural and remote locations
Replaced By
State Code National Code Title Type
AWT81 PSPREG017 Undertake compliance audits Unit of competency