Stellenbosch University School of Public Leadership

Municipal Minimum Competency Programme: Assignment Instructions for Unit Standard 116351.

April 2024

Individual narrative assignment: Explain your job and what you then review the Audit Report of the Maquassi Hills Municipality (from page 222 in the Annual
Report). You are required to make recommendations on how they can improve their internal controls to address the most significant audit issues identified. You
must cover the finance part of the audit report as well as for performance and compliance with laws and legislation. Approximately 1 500 words. Unit standard
outcomes assessed: Outcome 2: Describe and evaluate the scope of both internal and external audit work and audit's relationship to management; Outcome
3: Contrast the increased importance of performance auditing with the stewardship auditing in the local government; Outcome 4: Identify various steps in the
audit process for achieving value for money; Outcome 5: Identify and appraise audit's unique role in promoting corporate governance, accountability and internal
control; Outcome 6: Identify and describe stages in performing an audit through to the reporting of findings; Outcome 7: Explain different forms of audit reports
used to report audit findings.

GRADING RUBRIC

ASSESSMENT OUTCOME 1 OUTCOME 2 OUTCOME 3 OUTCOME 4 OUTCOME 5 OUTCOME 6 OUTCOME 7

Nature of Audit Scope of Audit Performance Audit Process Auditors’ role in Stages of Audit Types of Audit
2 Auditing corporate Reports
governance
Content No or little attempt No or little attempt No or little attempt No or little attempt No or little No or little attempt No or little attempt
Inadequate to show direct or to show direct or to show direct or to show direct or attempt to show to show direct or to show direct or
(0 – 49%) indirect relevance indirect relevance indirect relevance indirect relevance direct or indirect indirect relevance indirect relevance
of nature of audit of scope of the of the performance of the audit process relevance of the of the stages of of the types of
prescripts and audit prescripts auditing prescripts prescripts and auditors’ role in audit prescripts and audit reports
strategies for the and theory for the and theory for the theory for the corporate theory for the prescripts and
particular job particular job particular job particular job governance particular job theory for the
position position position position prescripts and position particular job
theory for the position
particular job
position
Content A case is made A case is made A case is made A case is made A case is made A case is made A case is made
Satisfactory convincingly why convincingly why convincingly why the convincingly why convincingly why convincingly why convincingly why
(50 – 74%) the particular job the particular job particular job does the particular job the particular job the particular job the particular job
does not relate to does not relate to not relate to the does not relate to does not relate to does not relate to does not relate to
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nature of audit scope of the audit performance the audit process the auditors’ role the stages of audit the types of audit
prescripts and prescripts and auditing prescripts prescripts and in corporate prescripts and reports prescripts
strategies, and theory, and and theory, and theory, and governance theory, and and theory, and
therefore Option 2 therefore Option 2 therefore Option 2 is therefore Option 2 prescripts and therefore Option 2 therefore Option 2
is used to is used to used to demonstrate is used to theory, and is used to is used to
demonstrate demonstrate relevance, or some demonstrate therefore Option demonstrate demonstrate
relevance, or some relevance, or some arguments are relevance, or some 2 is used to relevance, or some relevance, or some
arguments are arguments are presented to show arguments are demonstrate arguments are arguments are
presented to show presented to show how the job is presented to show relevance, or presented to show presented to show
how the job is how the job is related to the how the job is some arguments how the job is how the job is
related to the related to scope of performance related to the audit are presented to related to the related to the types
nature of audit. the audit prescripts auditing prescripts process prescripts show how the job stages of audit of audit reports
and theory and theory and theory is related to the prescripts and prescripts and
auditors’ role in theory theory
corporate
governance
prescripts and
theory
Content A highly convincing A highly convincing A highly convincing A highly convincing A highly A highly convincing A highly convincing
Outstanding argument is made argument is made argument is made argument is made convincing argument is made argument is made
(75 – 100%) and illustrated to and illustrated to and illustrated to and illustrated to argument is made and illustrated to and illustrated to
show how the job show how the job show how the job show how the job and illustrated to show how the job show how the job
relates directly or relates directly or relates directly or relates directly or show how the job relates directly or relates directly or
indirectly to nature indirectly to scope indirectly to the indirectly to the relates directly or indirectly to the indirectly to the
of audit prescripts of the audit performance audit process indirectly to the stages of audit types of audit
and strategies prescripts and auditing prescripts prescripts and auditors’ role in prescripts and reports prescripts
theory and theory theory corporate theory and theory
governance
prescripts and
theory
Narrative Only bullets and lists, no proper essay; too much direct use of diagrams, sections of prescripts
Inadequate
Narrative Essay style in own words is used, but still with lists of bullets or tables or figures not properly explained in the narrative
Satisfactory
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Narrative Fluent and convincing essay in own words with good use of bullets, tables, figures that are well explained in the narrative where appropriate
Outstanding
Weight: Content 70%; Narrative 30%