School of Accountancy

Department of Auditing

Learning Guide 2024

CAUC031

© 2019 University of Limpopo, Private Bag X1106, Sovenga, 0727, South Africa

TABLE OF CONTENTS
Printed and published by the University of Limpopo
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Section A INTRODUCTION .......................................................................................... 3

A.1 Managing your learning activities ...............................................................3

A.2 Resources available for you to use ..............................................................5

A.3 What you should know about academic integrity ...................................7

B.1 Task plan - 2024 CAUC031 ...........................................................................7

B.2 Curriculum details...........................................................................................9

B.3 Assessment ................................................................................................... 14

B.3.1 Formative and summative assessment .................................................................... 14

B.3.2 Supplementary assessment ........................................................................................... 16

B.3.3 Viewing and remarking of scripts .............................................................................. 16

B.4 Past examinations and solutions .............................................................. 16

Section C OTHER USEFUL INFORMATION ............................................................... 17

C.1 Classroom behaviour .................................................................................. 17

C.2 Assessments ................................................................................................. 17

C.2.1 Rules regarding assessments ........................................................................................ 17

C.2.2 Ethical issues with regard to assessment................................................................. 18

C.3 Grievance procedures and routes available to students ...................... 19

2
 Section B:

Section A: Outline of the

Section A INTRODUCTION Introduction curriculum

 including
assessment

A.1 Managing your learning activities Section C:

Other useful
information

Attendance Requirements

  Students are encouraged to attend all lectures.

 It is a requirement that you attend a minimum of 75% of classes and tutorials
during the relevant academic period.
 If you do not fulfil the attendance requirements in respect of classes and tutorials,
you will not be allowed to sit for the summative assessment for the course.

Learning management
Below is a checklist which will help you:


➢ to reflect on your previous learning;
➢ To plan how to be a successful manager of your own studies this year.
Use the check list in the right column to indicate whether in your studies last year
you followed the advice given here by checking () “yes” or “no” as relevant. The
items marked “no” will indicate to you where you should make changes in your
approach to learning for this year.

YES NO
Aspects of successful learning management
✓ 
1 Plan a work schedule for each week in advance. On a timetable blank, mark in lectures,
tutorials, study group meetings, meal times, etc. for each day. Then add time for lecture and
tutorial preparation, practice exercises, revision of lectures and reading the financial news and
current affairs. Include breaks on your timetable. The Centre for Academic Excellence will be
able to give you advice on how to manage and plan your time.
2 Get help promptly if you do not understand any of the materials. Your lecturer and your
tutor will be happy to assist you. Do not leave any problems you may have with the concepts
to build up.
3 Prepare for all lectures.
➢ Look up the module information for the relevant week and read the relevant material.
If you struggle with reading the textbook, the Centre for Academic Excellence can
assist you.
➢ Create a point form outline of notes from the readings to take to the lecture.
Your notes should reflect the learning outcomes in the module information. Leave
blank spaces before you move onto a new point so that you can fill in additional
material during the lecture.
➢ Date and provide headings (course/topic/lecturer) for your notes.

3
 4 Attend all your lectures.
➢ Take your own prepared notes with you to the lectures and listen carefully to the
lecturer’s explanations. Add to your own notes where necessary (e.g. new South
African examples). Do not write down the lecturer’s exact words but write down
what you have understood. You should be able to listen more than you write in the
lecture because you have made your own notes beforehand. One of the purposes of
a lecture is to help you understand what is important in the course content – lecturers
will signal this directly (e.g. “this is important”) or indirectly (e.g. repeating the same
point, speaking more slowly or louder).
➢ Remember that your lecturer at university will not try to cover all the content but
rather to explain the principles of the subject and how they are applied in
practice. It is your responsibility to work independently in order to master the
knowledge and make it your own through self-study, by practising questions and by
participating in discussions in tutorials and study groups.
➢ Do not sit at the back of the lecture room. Move away from friends if they distract you
during lectures.
➢ File and organise your notes carefully after each lecture.
5 Attend all tutorials.
➢ Tutorials give you the opportunity to gain greater understanding of the
current topic in an interactive, ‘safe’ environment in which you will be able to test
your knowledge, have difficulties addressed and misunderstandings explained and
interact with your fellow-students in ways that allow you to learn from each other.
Tutorials should ensure that you do not progress to a new topic without a good grasp
of the present one.
➢ The exact format of your tutorials will differ depending upon the topic and the
direction given by the lecturer and tutor, but each tutorial will normally involve
feedback on the previous week’s work allowing you to discuss and correct your
own errors; general discussion on the most important and challenging aspects of the
homework questions and of the new topic; a short unseen question on the
current week’s topic for you to discuss and solve in groups, and in general a range
of opportunities for you to explore the previous and present topics with your fellow-
students and with a knowledgeable tutor.
➢ You must prepare before attending tutorials, studying the relevant work
beforehand and working through the set exercises if you are to participate
meaningfully in class and gain the full benefit.
6 Complete all assignments. To avoid doing your assignment at the last moment, decide on
the steps you need to achieve to complete the process and work out a time line from the time
the assignment is set to when you hand it in (e.g. reading up to get more information, deciding
on an argument or structure, making a first draft, getting feedback from someone on what you
have written, making changes to your text, making a final copy, handing in your assignment by
the due date).
7 Do not waste time by watching too much TV or by spending too much time on your cell
phone, etc. Real friends will understand that you have to spend time on your studies.
8 Deal with any stress problems by making sure you get enough exercise, spend time on a
hobby or in spiritual activities, etc. Leaving tests or assessment preparation to the last minute will
cause you stress.
9 Eat a balanced diet and get help with health problems. If you need advice go to the
University clinic.
10 Seek help with any personal problems. These can affect your ability to study so talk to
your family and /or approach the Centre for Academic Development for advice

4
 11 Start preparing for tests or assessments from the first day of lectures. If you make a
weekly timetable and try to keep to it, you will find that you will learn and understand the work
you are covering in class. In this way you will be preparing for assessment from the start of the
course rather than trying to get to grips with a large amount of content just before a test or
assessment. Never “spot” for exams.
12 Practice working through past assessment papers under assessment conditions. Ask
your lecturer or tutor for feedback on your answers.
13 Develop good exam techniques.
➢ Your tutor and the Centre for Academic Development can advise you.
➢ Thorough preparation will help you to be calm and more relaxed.
➢ Budget your time in tests and assessments so that you complete the paper.
➢ Approach the questions strategically. Read the whole question before you start
answering it. Always start with questions you will find easier to answer and leave
more difficult or complex questions until later.
14 Analyse your performance in tests or exams. It is useful to get feedback from your lecturer
or tutor. Make a written plan of action to address the reasons for poor performance and
consult your plan frequently. If you have done well, keep up the effort since the demands of
your courses will increase throughout your degree.
15 Link what you are learning to the big picture of the business world and the South African
context. Be aware of what is happening around you (by reading newspapers, listening to the
news, talking to business people) and make links between this and what you are learning in
class.

Now that you have completed the checklist:

➢ Create a written action plan for this year which will ensure that you follow the advice
which you are not already putting into practice (i.e. where you answered “no”).
➢ Share this plan with your tutorial group/study group.


➢ Consult your plan weekly and reflect on your progress.

A.2 Resources available for you to use

The following resources are available to you. Good management of your learning means that
you will make use of all the available resources.

Problems related to this course Your first contact in this regard must be with either the administrative
and/or department coordinator for administrative matters, or your lecturer for module
related matters.
Administration All queries regarding assessment dates and venues, supplementary
assessments, applications for supplementary assessments, marks, re-
evaluation of scripts and other administration matters should be addressed
to the administrative coordinator.
Contact: Ms Mathibane Mokgokong
Office: New R Block 2007
Telephone: (015) 268 3811
Email: Mathibane.mokgokong@ul.ac.za
Academic content of this Contact your lecturer for all matters relating to the academic content of
module the course.

5

Prescribed textbooks
Recommended textbooks and
literature
Library
Student
Counsellor/Psychologist
Access to computer and
internet
Centre for Academic Excellence
Contact: Ms Fortunate Bvuma CA(SA)
Office: New R Block 2037
Telephone: (015) 268 4199
Email: fortunate.bvuma@ul.ac.za
Consultation will be at the abovementioned lecturer’s office/online on
the times indicated by the lecturer.
You should have your lecture slides and own copy of these
textbooks as you will have to make constant use of them.
Auditing Fundamentals in a South African Context (Latest
Edition) (Von Wielligh, Prinsloo)
Auditing Fundamentals in a South African Context Graded
Questions (Latest Edition) (Hamen, Kunz)
Sometimes when you make your notes it helps to look at more than one
textbook since different writers have different ways of explaining concepts
and this may help you to understand the material better. These textbooks
will also provide additional exercises for practice.
Auditing Notes for South African Students (Latest Edition)
(Jackson & Stent)
Dynamic Auditing (Latest Edition) (Marx, Van der Watt, Bourne)
SAICA Handbook 2023/2024
SAICA Legislation Handbook 2023/2024
Auditing journals, financial magazines and financial news in daily
newspapers are all important sources of insights into how knowledge is
created in the discipline and field of practice and the issues that are
important in the workplace.
The subject librarian will be able to help you find books and information
specific to your course. She can also assist with advice on how to do
research for assignments.
Contact: Ms. Abigail Shoroma
Office: 1st Floor
Telephone: (015) 268 2321
Fax: (015) 268 3818
Email: abigail.shoroma@ul.ac.za
The student counsellor/psychologist works hand in hand with Centre for
Student Counselling and Development (CSCD).The CSCD’s task is to help
students with their academic, career /vocational and personal problems.
Contact: Ms Manamela Dorothy
Telephone: (015) 268 2553/(015) 268 2437
Access is provided in various computer laboratories as indicated:
B Com Mathematics building
The Centre will help you with life skills, academic reading and writing, study
skills and personal development.
Contact: Prof. Owence Chabaya
Office: B Block 0009
Telephone: (015) 268 3109
Fax: (015) 268 3526
Email: owence.chabaya@ul.ac.za
6
A.3 What you should know about academic integrity

Rules governing the behaviour of students are covered by the General Rules of Conduct of the
University. You need in particular to be aware of issues regarding how to behave in class and
in assessments (see section C of this learning guide Section B OUTLINE OF THE CURRICULUM
INCLUDING ASSESSMENT

B.1 Task plan – 2024 CAUC031 Section B:

Outline of the
Section A: curriculum
Introduction including
assessment

FIRST SEMESTER (CAUC031)

Section C:
Other useful
Wee

Dates Task information

k

1 11 – 26 Jan Student Registration

2 29 Jan – 12 Feb Class Introduction
Module 1 – Ch. 4: Basic concepts of governance and internal
control.
Presentation’s introduction
3 5 – 9 Feb Module 2 – Ch. 5: Introduction to risks and internal controls in
a computerised environment.
Concept Test 1
4 12 – 16 Feb Module 2 – Ch. 5: Introduction to risks and internal controls in
a computerised environment.
Concept Test 2
5 19 – 23 Feb Module 3 – Ch. 6: Revenue and receipts cycle
6 26 Feb – 1 Mar Test week 1
(Auditing Test : 26 Feb 2024)
7 4– 8 Mar Module 3 – Ch. 6: Revenue and receipts cycle
Sick Test 1 Auditing : 05 March 2024
Concept Test 3
8 11 – 15 Mar Module 4 – Ch. 7: Purchases and payables
Concept Test 4
Test 1 Feedback

7
9 18 – 22 Mar Autumn Recess
Late registered students Catch- up tasks
10 25 – 29 March Module 5-Ch. 8: Inventory and production cycle
(29th March Good Friday)
Concept Test 5
11 1 – 5 April (1st April Family Day)
Module 6 – Ch. 9: Human resources cycle
12 8 – 12 April REVISION WEEK
Test Week 2 :12 April
13 15 – 19 April Test Week 2
Auditing Test: : 17 April 2024
14 22 – 26 April Module 7- Ch. 10: Investment and financing cycle
Sick Test 2 Auditing : 24 April 2024
15 29 April – 3 May REVISION WEEK
(1st May Workers Day)
16 6– 10 May REVISION WEEK
Test 2 Feedback
17 13 – 17 May REVISION WEEK
18 20– 24 May STUDY WEEK
19 27 May – 14 June Examinations
20 18– 21 June 18th June Winter Recess Begins

8
B.2 Curriculum details

The details below provide the basis for the presentation of the subject in lectures and tutorials.
Additional material on new developments in the specific subject field may be added and you
will be examined on these additions. If such changes are made, you will be advised of them.

Learning outcomes refer Assessment criteria refer

to what you will know, what to how you will be asked to
you will be able to do or demonstrate this learning in
the attitudes you will have tests, examinations and
acquired when you have assignments (see page 13
completed the module for explanations of the
action words used to
Learning activities refer to what
express this).
you need to do each week to ensure
that the learning takes place

COURSE DESCRIPTION

This course focuses on the business activities and controls in the business cycles. It covers in detail the
risks, and internal controls (both manual and computerised) that are applicable to the cycles of a
business. The cycles that are addressed are: Revenue-and-receipts-cycle, purchases-and-payments-cycle,
human resource-cycle, production-and-inventory-cycle, investment, and financing cycle. As well as
computerised controls namely, general controls such as system development, access controls, business
continuity controls etc. and application controls such as input controls, processing controls, output
controls as well as masterfile amendment controls are topics covered in this course.

This course further covers basic concepts of robotic process automation (RPA) and students will be
required to go through the recorded videos on RPA on their own (self-study) and then apply the
knowledge to concept tests given throughout the semester as well as completing the assignment that
will be during the semester.

Lastly but also equally important you will also be required to demonstrate certain professional values
and attitudes (Ethics, Citizenship and Lifelong learning), and non-technical competencies (Business,
Decision making, Relational and Digital acumen).The values, attitudes and competencies listed here are
not exhaustive but are important to ensuring that you become a well rounded professional
accountant once you leave the university. These will be assessed throughout the semester and the
lecturer will indicate when these are tested/when you are expected to demonstrate them.

9
CAUC031 FIRST SEMESTER
MODULE 1: BASIC CONCEPTS OF GOVERNANCE AND INTERNAL CONTROL
OBJECTIVE:
To understand the basic concepts of governance, the relationship between governance and
internal control and the process that should be followed to design a proper system of internal
control.
LEARNING
OUTCOMES
ASSESSMENT CRITERIA LEARNING ACTIVITIES
✓
Demonstrate an in- Students must be able to (NB this can be assessed as  Read Chapter 4 of the
depth knowledge and stand-alone or application questions): prescribed text book.
understanding of the • Describe the need for and the purpose of Attend the online class and/ or
basic concepts of governance and internal control. access and watch the recorded
governance and sessions.
internal controls. • Explain who is responsible for governance and
the implementation of a sound system of internal Attend the online tutorial
control. sessions.
• List and briefly explain the components of a  Attempt the questions that
system of internal control. have been identified in the
question banks.
• Describe the process that should be followed to
ensure that proper risk management takes place. Apply your knowledge to
commerce and industry.
• List and briefly explain the various risk responses
available to management to address risk.
• Describe the various control activities that can be
implemented to ensure that risk is mitigated
appropriately.
• Explain why a system of internal control can only
provide reasonable assurance about the
achievement of the entity’s control objectives.
• List and explain the generic control objectives.
• Describe the relationship between control
objectives and assertions.
• Briefly explain the process that should be
followed to design a proper system of internal
control.
• Link risks identified to control objectives.
• Describe the relationship between control
objectives and internal control.
• Explain the need for both preventative and
detective and corrective controls in a system of
internal control.
• Distinguish key controls from compensating
controls.
• Name and briefly describe the various business
cycles within an entity.

10
MODULE 2: INTRODUCTION TO RISKS AND INTERNAL CONTROLS IN A
COMPUTERISED ENVIRONMENT
OBJECTIVE:
Obtain a sound knowledge and understanding of the risks and internal controls in an information
technology environment
LEARNING
OUTCOMES
ASSESSMENT CRITERIA LEARNING ACTIVITIES
✓
Demonstrate an in Students must be able to Students must be able to  Read Chapter 5 of the
depth knowledge (NB this can be assessed as stand-alone or application prescribed text book.
questions): Attend the online class and/ or
and understanding
• Briefly explain the concept of Information access and watch the recorded
auditing in an sessions.
Technology Governance.
information Attend the online tutorial
• Explain the concepts of a financial information
technology system, and the difference between a sessions.
environment. computerised information system and a manual  Attempt the questions that
system. have been identified in the
• Identify and describe the risks in a computerised question banks.
environment Apply your knowledge to
• Explain the need for controls in a computerised commerce and industry
information system.
• Describe the weaknesses in internal control in a
computerised environment.
• Describe the consequences of weaknesses in
internal control in a computerised environment.
• Identify and describe the general computer and
application controls contained in a computerised
system
• Identify and describe the computer controls
appropriate to address the risks in a
computerised system.

11
MODULE 3,4,5,6 & 7: BUSINESS CYCLES
OBJECTIVE:
To understand activities in the following business cycles and how you obtain the evidence when
you audit the cycle:
- Revenue and receipts cycle
- Purchases and payables cycle
- Inventory and production cycle
- Human resource cycle
- Investment and financing cycle
LEARNING
OUTCOMES
ASSESSMENT CRITERIA LEARNING ACTIVITIES
✓
Demonstrate an in Students should be able to (NB this can be assessed  Read Chapter 6, 7, 8, 9 & 10
depth knowledge and as stand-alone or application questions): of the prescribed text book
understanding of the • Explain the nature and purpose of the cycle. Attend the online class and/ or
internal controls and access and watch the recorded
the evaluation thereof • Identify and describe the major general ledger
sessions
for the different cycles accounts affected by the cycle.
in a business. Attend the tutorials
• Explain the accounting treatment required for
the transactions in the cycle.  Attempt the questions that
have been identified in the
• Identify and explain the cycle’s functional areas. question banks.
• Describe the flow of transactions in the cycle Apply your knowledge to
through the information system, including its commerce and industry.
relation to source documents and accounting
records and its relation to classes of transactions,
events, and balances.
• Identify and describe the documents and
records, both manual and computerised, utilised
in the cycle and describe the purpose of each.
• Identify and describe the risks affecting account
balances, classes of transactions and events in
the financial statements.
• Describe the computer technologies typically
used in the cycle.
• Formulate control objectives for the cycle.
• Describe how internal controls may assist in
achieving the control objectives in the cycle and
how these control objectives relate to the
management’s assertions in the financial
statements.
• Critically analyse internal control systems in order
to identify and explain weaknesses in the control
system and recommend improvements by
describing the required internal controls.
• Design a system of internal controls, both
manual and computerised, that will achieve the
cycle’s control objectives.

12
 These explanations for the action words
that often appear in assessment criteria


will help you understand what is required
in tests, examinations, or assessments.

Action word Description

Analyse Describe the different parts of a topic and explain how they work together or not. Give
arguments for and against each situation. A reasonable amount of insight must be shown
in terms of knowledge already gained in this regard.
Apply Show the application of acquired knowledge or given information in practice, or in relation
to what is asked. Use knowledge to find an answer to the question.
Comment Give your own opinion regarding the subject matter and illustrate it through examples.
Interpret and evaluate.
Compare Contrast facts, events or problems and indicate the similarities and differences, or analyse
the similarities and differences between statements, ideas, etc.
Contrast Point out the differences between certain objects, facts, events or characteristics.
Criticise Point out the good and bad characteristics or viewpoints and give your own opinion after
taking into account all the facts.
Define Give a clear, to the point, systematic explanation/description of concepts, to reflect the
precise meaning thereof.
Describe Give the characteristics, basic facts or results in a logical, systematic and well-structured
manner. Comments and your own interpretation are not necessary.
Discuss Give terminology and concepts in your own words with comments or your own
interpretation. Compare, contrast and debate.
Design Create and plan. Portray by means of illustrations or concrete objects. Create a model with
a specific objective in mind and indicate the planning phase.
Distinguish Show the difference between two or more objects or topics.
Evaluate Make an assessment of values based on specific points of reference or criteria and give your
own opinion. Do not describe. Personal viewpoints may be given.
Explain Clarify the term, concept or topic by presenting it with your own knowledge/words. If
required you can use illustrations, descriptions, or a simple logical layout of the facts.
State/give State only the facts without any discussion.
Identify Name the most important characteristics of the topic.
Illustrate Use a sketch, picture, diagram, graph or concrete item to explain a concept or solve a
problem. This can also mean to give examples in well-chosen, descriptive words.
List/name Give the required information in short sentences/words, but do not discuss in detail.
Motivate Prove, give reasons and comment.
Summarise State the key or most important aspects of a topic without detail, illustrations, critical
analyses and discussion.
Use Make use of information or facts supplied to illustrate/explain a specific viewpoint.

13
B.3 Assessment


Assessment of your learning by your lecturer or tutor is a vital consideration in
managing your learning because:
➢ Your long term goal is to pass your degree and to be able to make a contribution
in the business world once you have passed your degree;
➢ Your immediate aim is to pass this particular course as convincingly as possible.

Managing your learning involves working towards assessments with some degree of
independence; in other words it is your responsibility to keep up with your work from the start
of the course so that you are preparing for assessments from the beginning.

B.3.1 Formative and summative assessment Summative assessment:

Assessment used to provide
judgement on your


Generally, when we think about assessment achievement, e.g. an
we assume that this is summative examination paper which
assessment. However, even more important results in a mark

for you in managing your own learning is the

possibility that assessment can have a
formative goal. Formative assessment:
Assessment used to provide
you with feedback on your
➢ Because the purpose of the final
progress in order to help you
examination in the course is summative, it improve your learning
is generally referred to in the school as a
summative assessment.
➢ Because the semester and class tests you
will write during the year provide
opportunities for feedback from your
lecturer and tutor, they are generally
referred to in the school as formative
assessments. However, they also
function to provide scores which are
added together to give a year mark (i.e.
they also function as summative
assessment).

All semester and formative class tests will be taken into consideration when computing
the year mark. It is, therefore, important that you start preparing for assessments from
the start of the course. It is also vital that you take the opportunity to find out what
concepts you have not understood and where you have found difficulties in
answering questions on the work. This will enable you to manage your learning more
successfully going forward.

14
 The following types of assessments may be used:
➢ Peer evaluation
➢ Case studies
➢ Questions from prescribed textbooks
➢ Individual assignments
➢ Group assignments
➢ Closed book written assessments (can also be an integrated assessment)
➢ Open book written assessments (can also be an integrated assessment)
➢ Presentations
➢ Impromptu class tests may be used to assess students’ learning skills
and level of understanding in order to provide feedback to learners in
areas where they might encounter problems

 Calculation of formative assessment year mark:

Formative class test 1 2 hours 15 35% 26 Feb 2024

minutes
Formative class test 2 3 hours 45% 17 April 2024
Concept tests 10%
Project 10%
Semester mark 100%
x Weighting 60%
Exam 2.5 hours 40% Date to be advised
FINAL MARK 100%

To be allowed to write the final


summative assessment, you will have to e.g. if you get 69% for your formative
obtain a formative assessment mark of at assessment and 60% for your summative
assessment, the weighted marks for each
least 40% in the course. Your final mark
for a B.Compt student will be (69 x 0.6) +
will be calculated using the following (60 x 0.4) = 65.4% (final mark).
weighting:

Formative Summative Total

B.Com 60% 40% 100%

➢ You must obtain a sub-minimum of at least A sub-minimum mark of 40%

means that, regardless of the
40% in the summative assessment.
final mark you achieve, you
➢ The minimum final mark you need to obtain have to get at least 40% in the
to pass in any course is 50%. summative assessment/final
examination.
➢ A course is passed with distinction when a
mark of 75% or more is obtained.

15
 B.3.2 Supplementary assessment

A supplementary examination will be available for A supplementary examination


students who: is an opportunity for you to
improve your mark for the
summative assessment. The
➢ Obtain a final mark between 45% and 49% format is the same as that of
inclusive; the summative assessment.
➢ *Achieve a final mark of 50% or more, but do
not achieve the necessary sub-minimum in the
summative assessment.

Calculation of the final mark following a supplementary assessment will be the same as
that after the summative assessment, with the supplementary assessment mark
substituting the summative assessment mark. The maximum final mark allocated can
only be 50%.

B.3.3 Viewing and remarking of scripts

Formative ➢ You may collect your script from the administrative coordinator/lecturer on the


assessment dates arranged. The school does not take responsibility for any scripts not collected.
➢ From the date of release you have seven days to consult the administrative
coordinator/lecturer regarding any requests relating to your paper, including
remarks.
Summative ➢ With the permission of the Dean of the Faculty, you may view your summative
assessment assessment script together with the marking memorandum. This will take place
under the supervision of a responsible person appointed by the Dean.
➢ If you want to apply for the remarking of an assessment script, submit a request
in writing on the prescribed form to the Dean of the Faculty within two weeks of
the issuing of the assessment results. If you send your request by post, this should
be by registered mail. The Dean of the Faculty will make the necessary
arrangements for the remarking of the script. You will have to pay the prescribed
fee per course in full before the remarking.

For further information on assessment, refer to Section C of this learning guide.

B.4 Past examinations and solutions

Previous examination papers will be included in the pack that will be distributed in the class
pack throughout the semester.

16
 Section C:
Section A: Other
Introductio
Section C Usefull
OTHER USEFUL INFORMATION n
 information

Section B:
C.1 Classroom behaviour Other
Outline of
the
➢ You should attend classes and tutorials regularly or access the recordings asCurriculum
soon as they are uploaded on blackboard by the lecturer.
➢ You should always be on time for class.
➢ You should always behave with respect for each other.

C.2 Assessments

C.2.1 Rules regarding assessments

Assessment of students will conform to the University’s Assessment Policy.

➢ All assessments (formative and summative) contribute to the final mark for the
module.
➢ Concept tests may be written during classes and tutorials the weeks when the
tests are to take place have been indicated in the task plan. No alternative
concept tests will be given to absent students.
➢ Assessments that are written online are to be uploaded STRICTLY on
blackboard within the allocated timeframe, which is 15 minutes. Only students
with VALID issues will be allowed to submit via email ONLY after
communicating this with the lecturer(All communication must be prior to the
submission deadline).
➢ No assessment event that contributes to the formative assessment mark shall
be written after commencement of the summative assessment period. No
further assessment shall be granted after the student has had the benefit of a
full assessment cycle, i.e. standard and supplementary or deferred assessment
where applicable.
➢ A candidate will not be allowed to sit for summative assessment or receive final
assessment results unless he/she has settled all outstanding University debts.
➢ Summative assessment will be held at the normal assessment times, unless the
rules of the Faculty allow otherwise.
➢ Certain cases of exemption from assessment events may be condoned in terms
of Faculty Rules. If you are ill or unable to participate in a test or examination,
one of the following documents, as relevant, must be submitted to the
department:
 Original medical certificate (within 48 hours after test)
 Letter from employer
 Death certificate (to be verified by the Dean of Students)

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C.2.2 Ethical issues with regard to assessment

You are expected to behave with honesty in all assessment situations, i.e. in assessment
venues and in all written assignments.

➢ The guidelines as stipulated in the Student Code of Conduct will be followed to

identify fraud in the assessment venue. A student who is suspected of having
acted in contravention of these, will be charged with assessment fraud and
tried through a Faculty Student Disciplinary Committee, as described in the
Student Disciplinary Procedure. A student charged with assessment fraud will
appear before the Faculty Disciplinary Committee within four weeks of the
occurrence of the act of infringement. Marks obtained in the assessment
events in all courses registered for will be withheld pending the outcome of
the disciplinary hearing.
➢ A student who presents a fraudulent sick certificate for assessment will
undergo the same process as described above.
➢ A student who has been found guilty of assessment fraud by the Faculty
Student Disciplinary Committee will automatically be deregistered from all
registered courses and receive suspension from the University in accordance
with the outcome of the Disciplinary hearing.
➢ Plagiarism is an important issue in
academic writing and constitutes
Plagiarism is the act of
fraud. using someone else’s
words or ideas without
giving them the credit
for it. This could be
borrowing phrases or
sentences from the
author of a printed
work (a paper or a
book) or of something
on the Internet.

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C.3 Grievance procedures and routes available to students

If you feel that you have been disadvantaged due to certain situations in class by fellow
students or the lecturer, the following steps of grievance procedures must be followed:

1 First try and solve the problem informally between you and your fellow student or
lecturer.

2 If this fails, report the issue to your class representative who must take it up on your
behalf with the fellow student or lecturer.

3 If this procedure also fails, put your problem in writing and give it to the School/Faculty
representative who must take it to the subject co-ordinator to try and solve the problem.
4 If this process fails, the School/Faculty representative must take your complaint to the
Head of the Department who must call a meeting with all the relevant parties to try
and solve the deadlock.

5 If this process didn’t solve the problem, the Head of the Department will refer the problem
to management and the SRC.

If you need to find out more about the policies, procedures and rules within the School


of Accounting & Auditing refer to the General Calendar and the Calendar provided at
registration.

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