Performance objective elements

The five elements of each performance objective describe the tasks, skills and behaviours that trainees must demonstrate in order to achieve the objective.

  • Elements

    a. Review the performance of an audit; making sure that the evidence is accurate, complete and sufficient. 

    b. Contribute to identifying and resolving audit or assurance issues and make sure there are no outstanding queries. 

    c. Discuss the findings and implications of an audit or assurance engagement with management and governance teams. 

    d. Draft written representations and report significant control deficiencies to management and governance teams. 

    e. Prepare audit reports in accordance with relevant standards, regulations and legislation. 

Linked competencies

  • Audit and Assurance

    E. Reviews and reports on the findings of audit and assurance engagements.

    F. Guiding efficient and effective operations.

Key exams