NZQA Expiring unit standard
26905 version 2
Page 1 of 3
Title
Demonstrate knowledge of compliance auditing
Level
4
Credits
4
Purpose
This unit standard is intended for people who work in
compliance roles in public sector organisations. People
credited with unit standard are able to explain compliance
auditing, and describe compliance auditing as carried out by a
compliance organisation.
Classification
Public Sector Compliance > Public Sector Compliance
Operations
Available grade
Achieved
Explanatory notes
1
Where a candidate’s organisation does not use auditing for compliance purposes,
information and/or examples from another compliance organisation or organisations
or provided case studies or other simulation may be used for assessment.
2
Demonstration of knowledge and skills must be consistent with any applicable code
or codes of conduct such as the New Zealand State Services Code of Conduct,
Standards of Integrity and Conduct (available from http://www.ssc.govt.nz) and/or
any other organisation-specific code or codes of conduct.
3
Definitions
Compliance (role of) refers to the role, in a public sector organisation, of assessing
compliance subjects’ levels of adherence with regulatory requirements and carrying
out any appropriate intervention.
Compliance auditing, for the purpose of this unit standard, refers to planned and
systematic examination of compliance subject processes and practices in terms of
how they demonstrate and/or support conformance to standards required by
compliance organisations.
Compliance subject refers to a natural person or an entity that is subject, in a
particular compliance context, to being regulated.
Organisation refers to a public sector organisation, as listed in the Public Sector
Directory at http://psd.govt.nz/list/index.php.
Organisational requirements refer to instructions to staff on policies, procedures, and
methodologies which are documented and are available in the workplace.
This unit standard is
expiring
The Skills Organisation
SSB Code 100401
 New Zealand Qualifications Authority 2016
NZQA Expiring unit standard
26905 version 2
Page 2 of 3
Outcomes and evidence requirements
Outcome 1
Explain compliance auditing.
Evidence requirements
1.1
Compliance auditing is explained in terms of purpose and contribution to
desired compliance outcomes.
1.2
Compliance auditing is explained in terms of good practice characteristics.
Range
1.3
good practice characteristics include but are not limited to –
independence; objectivity; competence of auditors; sufficiency,
relevance, and reliability of evidence.
Compliance auditing is explained in terms of considerations that influence a
compliance organisation’s auditing strategy.
Range
includes but is not limited to – legislated responsibilities
resourcing, levels of risk, complexity.
Outcome 2
Describe compliance auditing as carried out by a compliance organisation.
Evidence requirements
2.1
Description explains the compliance organisation’s approach to compliance
auditing.
may include
but is not
limited to – formal auditing
model,
This
unit
standard
is
prioritisation process, auditing programme.
Description explains riskexpiring
assessment and planning in preparation for
undertaking compliance audits.
Range
2.2
Range
may include but is not limited to – review of information held on
auditee, identification of level of risk, identification of priority for
audit focus, determination of audit approach, determination of
specific tools and methods to be used.
2.3
Description includes processes, procedures, methods, and tools used within the
organisation for undertaking compliance audits.
2.4
Description includes audit completion processes.
Range
The Skills Organisation
SSB Code 100401
may include but is not limited to – consultation with auditee,
identifying non-compliance, determining remedial or follow-up
action, reporting findings and recommendations, finalisation.
 New Zealand Qualifications Authority 2016
NZQA Expiring unit standard
2.5
26905 version 2
Page 3 of 3
Description is consistent with organisational requirements.
Status information and last date for assessment for superseded versions
Process
Version Date
Last Date for Assessment
Registration
1
15 April 2011
31 December 2020
Review
2
18 February 2016
31 December 2020
Consent and Moderation Requirements (CMR) reference
0121
This CMR can be accessed at http://www.nzqa.govt.nz/framework/search/index.do.
Please note
Providers must be granted consent to assess against standards (accredited) by NZQA,
before they can report credits from assessment against unit standards or deliver courses
of study leading to that assessment.
Industry Training Organisations must be granted consent to assess against standards by
NZQA before they can register credits from assessment against unit standards.
Providers and Industry Training Organisations, which have been granted consent and
which are assessing against unit standards must engage with the moderation system that
applies to those standards.
Requirements for consent to assess and an outline of the moderation system that applies
to this standard are outlined in the Consent and Moderation Requirements (CMRs). The
CMR also includes useful information about special requirements for organisations wishing
to develop education and training programmes, such as minimum qualifications for tutors
and assessors, and special resource requirements.
This unit standard is
Please contact The Skills Organisation at reviewcomments@skills.org.nz if you wish to
suggest changes to the content of this
unit standard.
expiring
Comments on this unit standard
The Skills Organisation
SSB Code 100401
 New Zealand Qualifications Authority 2016