Audit Step

Description

WP Ref

Control Objective

Successful candidates employed possess the requires skills, experience and qualifications to meet strategic and operational objectives.

Audit Objective

Determine that only successful candidates who possess the requires skills, experience and qualifications to meet strategic and operational objectives are employed.

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$1.$

Select a sample of employees that joined the organisation during the period under review and inspect that:

A$.$ Interviews were conducted.

B$.$ Evidence exists that background tests were conducted by HR staff.

C$.$ Evidence exists that qualifications were validated with relevant institutions or governing bodies.

D$.$ Appointments are approved by authorised individuals in line with organisational policy.

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Control Objective

Maintain accurate and complete employee master data.

Audit Objective

Determine that accurate and complete employee master data are maintained.

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$2.$

A$.$ Obtain a list of authorised users who may update employee master data. $$Obtain an electronic extract of the audit trail of changes to employee master data. Compare the lists and inspect that no unauthorised users created or changed employee master data.

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Select a sample of employee records and observe that:

B$.$ Mandatory fields have been identified and that the application does not allow the user to save a record unless all mandatory fields have been completed.

C$.$ The following edit and validation tests have been built into the application:

$1.$ Alphanumeric tests for the surname, first$-,$ full$-$ and nick names.

$2.$ Numeric tests for mobile and landline number and area codes.

$3.$ Check digit test to check accuracy of ID number.

$4.$ Drop down lists for country, province and postal codes.

Make screen dumps as evidence.

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Task $10$: Conducting effectiveness testing

Your engagement work programme was reviewed and approved, and you may commence with testing.

Use the Engagement Work Programme supplied not perform the testing.

Required

Prepare a short presentation to discuss your approach to the testing with the audit manager.

You need to consider the results of the adequacy assessment and how that will affect your testing.

You also need to explain what information you require and how you will decide on your sample size.

Discuss your approach with your manager and obtain approval to continue with your testing.

$2.$ Complete working papers for each control objective as per the engagement work programme.

You may need to obtain additional evidence from the client to enable you to perform the testing.

NB$.$ Submit your working paper for review after you have calculated your sample size.

$($You may submit each individually, i$.$e$.,$ complete testing for one control objective before starting with the second testing working paper.$)$ Use the testing template supplied, not your own. File name: Task $10$: Testing template.

$3.$ Submit your completed working papers, inclusive of evidence, for review. $($F