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2021 Distance Assignments - AUA3752 Auditing 1B (1)

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FEMS DISTANCE MODE
ASSIGNMENT LETTER
(FEMS Programme(s)
Academic Year 2021
Semester (2)
[Auditing 1B]
[AUA3752]
Page 1 of 16
FACULTY OF ECONOMIC & MANAGEMENT SCIENCES
ACCOUNTING, ECONOMIC & MANAGEMENT
SCIENCES
ASSIGNMENT ADMINISTRATION
MONTH
AUGUST
23-27 AUG
(exclude 26TH)
MONTH
AUGUST
18 AUG
19 – 21 AUG
01 SEPT
No grace period for
Compensatory
Assignments
Compulsory Virtual Vacation School – Online classes through
BigBlue Button on Moodle OR ZOOM
FIRST (1st) ASSESSMENT: SEMESTER 2
Due date: 1st Assessment of 2nd Semester
Due dates: Grace Period for assessment submission/ completion
Due date: Compensatory assessment due date – Only applicable
ifyou score 1-39% in Assignment 1. Take note that a new
assessment (test or assignment) is to be submitted.
Accounting, Economics
and Management
Sciences
Accounting, Economics
and Management
Sciences
SECOND (2nd)ASSESSMENT: SEMESTER 2 MODULES
MONTH
SEPTEMBER
17 SEPT
18 – 20 SEPT
01 OCT
No grace period for
Compensatory
Assignments
Due date: 2nd Assessment of 2nd Semester Modules Only
Due date: Grace Period for assessment submission/ completion
Due date: Compensatory assessment due date: Semester 2 Modules Only applicable if you scored 1-39% in Assignment 2. Take note
that a new assessment (test or assignment) is to be submitted.
Accounting, Economic
andManagement
Sciences
Accounting, Economic
andManagement
Sciences
For modules that will have online tests, all information shall be communicated well in advance. Kindly take note that some modules might
have 3 to 4 assessments. E.g.
2 assignments and 1 to 2 online tests.
All necessary information will be shared timely.
Good luck!!
Page 2 of 16
2021 Distance Mode Assignments
[Auditing 1B - AUA3752]
Dear Student,
Welcome to the University of Namibia. We are confident that your studies and hard work will be
rewarded with success. We kindly advise that you obtain all the relevant information and booklets
available for distance students from your Moodle platform (including the 20201 Student
Information Letter, Online Assignment Submission Guide and other documents). These
documents will provide guidance on how to approach your studies and will guide you through your
study materials as well as providing useful administrative information in submitting assignments.
1. Study materials
Your study guide is essentially your “teacher/lecturer”. However, in addition, you are required to
visit the library to consult prescribed books and recommended readings that are indicated in the
study guide as well as browse the Internet in general. You are also responsible to purchase any
prescribed textbooks required for your respective courses/modules. Furthermore, you are
strongly advised to follow the guidelines in the Online Assignment Submission Guide available
on Moodle.
2. Collaborative Learning
Unam avails all your modules through Moodle, enabling you to interact with your fellow students
online through forum discussions and chats. You can use the same platform to engage with your
lecturers and tutors regarding academic support. Please take advantage of Moodle to avoid
isolation and strengthen your interaction with colleagues, ask for help, and share/receive
resources to aid your learning process. See below how to access forum discussions on Moodle:
Figure 1: Forums in courses
3. Submission of assignments
It is very important to complete and submit a clean, clear and well-argued assignment for marking.
Make sure that you have understood the questions in order to answer them correctly. It is your
responsibility to make sure that every page of the completed assignment is correctly numbered
before submitting your assignment.
Page 3 of 16
As from 2017, ALL assignments are submitted through the Moodle Learning Management
System. This is an online platform where you will access all your modules and related information
such as course outlines, course notes and other learning materials that your lecturer/tutor may
choose to share with you. Moodle is accessible here: http://elearning.unam.edu.na. You should
complete and submit all assignments on or before the given due date in the assignment letter if
you wish to obtain your CA marks and qualify for examinations. Unam always updates its
assignment covers on an annual and semester basis. Please ensure that you have used the latest
assignment cover. The latest assignment cover is availed on each course on Moodle.
A user guide is available on how to submit your assignment in each module on the Distance
Education Common Space and you can access it on the Online Support system. Pay close
attention to the following key points listed at the beginning of the guide on:
3.1 How you would know when you have successfully submitted your assignment:
that is when the submission status shows “Submitted for grading”
Figure 2: Assignment submission status
MAKE SURE THE SYSTEM GIVES YOU A CONFIRMATION OF SUBMISSION by the
submission status shown as "Submitted for grading" when done. If that status is NOT
displayed when done, IT DOES NOT COUNT AS A SUBMISSION.
3.2 Errors to avoid when submitting your assignment (committing these errors may result
in you failing to submit your assignments and therefore potentially failing your course)
a. You are submitting on the correct Module/Course
b. You have selected and uploaded the correct Assignment document from your
computer
c. You are submitting the correct Assignment number for the respective activity (i.e.
Assignment 1, 2, etc.)
3.3 How to check the assessment feedback when your assignment has been graded.
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4. Due Dates
All assignment due dates for 2021 are published on second page of this assignment letter. With
the shift from manual to online assignment submission since 2017, due dates are automated
and non-negotiable. This means that you would be required to submit your assignments ON or
BEFORE the due date set on your assignment (before 11h55 PM). After the date has passed (i.e.
12h00AM of the next day) the assignment submission will be disabled, and you would no
longer be able to submit your assignment. Please note that assignment submissions will be
open long before the due dates.
Please note that your assignment due dates are on page 2 of this Tutorial Letter. Use this
assignment due dates to set up your calendar tool on your mobile phone or computer to set
reminders for yourself and manage your time. Another way to keep pace with due dates, is by
regularly visiting your Timeline of each of your courses on Moodle on the Course Overview. Also
download the Moodle mobile app to access Moodle on your mobile phone or tablet and have
access to notifications about due dates at your fingertips from Google Play Store for Android or
Apple App Store for IOS.
5. Submission of Assignments
Due to challenges with Internet connectivity and speed, large files may take too long to upload,
which is a big risk if you wait until the last minute to submit your assignments. You are therefore
strongly advised NOT to wait until the final hours of the due dates to submit your assignments to
avoid disappointments. You are also advised to ensure that you are in an area with good Internet
connectivity when submitting your assignments. Timely submission of all assignments on or
before the given due date is crucial for the timely grading and processing of your CA marks and
determining admission to exams.
Take note that assignments should never be submitted directly by email or hard copy to
individual tutors or any other staff members of the University of Namibia.
6. Academic Support
One every Moodle course there is an embedded Academic Support section with materials to
assist you with your writing process (see Figure 3 below). Go through the videos in order to
enhance your writing process and submit better quality assignments.
Figure 3: Academic Support tutorials
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7. Grace Period
A grace period refers to three (3) additional days added after your assignment due date.
The purpose of this grace period is to provide each student with time to verify and or to
make amendments to assignments already submitted. These changes may include
correcting errors like submitting a file to a wrong module or on a wrong assignment;
submitting a wrong file; losing internet connectivity, etc. An example would be that a
student attempting to submit an assignment and they lose internet connection would still
be able to try again the day after at a different place or when the connection has been
restored.
8. Plagiarism Control
It has been observed that some students copy information from the Internet and paste into their
assignments without acknowledging the sources of the information. This is called plagiarism. A
copy of the Policy on Academic Integrity has been provided to you on every course on Moodle.
Please note that plagiarism which includes copying and pasting information from the Internet
would not be tolerated, shall result in your assignments declared null and void and graded as a
“0”. All assignments submitted through Moodle would be checked for plagiarism using plagiarism
detection software. You are therefore strongly urged to acknowledge EVERY source that you use
for your assignment by using the appropriate citations and references following the referencing
style prescribed by your lecturers (APA Referencing guides are available freely online). Find one
here: http://www.uofa.edu/docs/apa-documentation.pdf
Any assignment found with high similarity scores or with evidence of clear attempts to cheat such
as submitting an assignment that is not your own would result in a zero (0) grade.
9. Vacation schools
Attending vacation school is COMPULSORY and the vacation school timetable will be made
available through the UNAM Moodle
10. My UNAM Portal and Moodle
We recommend that you regularly (at least twice a week) access your “My UNAM Portal”
(http://my.unam.edu.na) for your registration status and information, and Moodle
(https://elearning.unam.edu.na ) for your learning and assessment information.
Also visit the Distance Education Common Space on Moodle where you can find all necessary
information and user manuals related to your distance mode studies and also engage with other
students studying on distance mode. See additional information under Section 11 below.
11. Online Support (Ticketing) System
An online support system is provided where you can report some of the issues that you may
experience regarding your studies. This system is easily accessible from the Moodle LMS system.
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Figure 4: Online ticketing system
You can also make use of the Online Support (Ticketing System) for queries to be responded to
by the responsible person within 48 hours. We recommend you use this system for Help Topics
or issues listed on the system rather than email or telephone calls.
12. Online information, Tutorials and Distance Education Common Space
Information and Tutorials are provided in each course on the Moodle Learning Management
System which you should first familiarise yourself once you first access your courses.
Figure 5: Info-Tutorials on Moodle
Indicated in Figure 4 above, the Distance Student Orientation provides video tutorials on various
activities you would perform such as submitting your assignments, converting your documents
into pdf format, changing your email address, how to check your results when assignments
have been graded and so on.
Updates and information with regard to your studies and related events would be shared in the
Distance Education Common Space which you can access from any course as shown in
screenshot below. All students studying on distance mode are linked this the space where you
can collaborate or discuss general issues.
Figure 6: Distance Education Common Space
You will also find the Student Information Letter, your Vacation School Timetable and User
Guides in the Distance Education Common Space.
Page 7 of 16
13. Staff Contact Information
If you study conscientiously, your efforts will be rewarded. Should you need any assistance or
clarification on the module contents, you can reach the relevant staff members at the contact
details as given below:
Tutor:
For Module/Subject content related matters
Student Support Coordinator
Admin Officer:
For Assignments marks, CA marks queries
Examination Officers:
For Exam marks and exam timetable
matters
eLearning Administrator:
Moodle related queries (technical
problems), linking of Modules, etc.
leenastudent@gmail.com
Leena Uguanga
Charlene Kaereho
leenaunam@gmail.com
061-2063729
Mr Wayne van Wyk
Unondjamo Katjangua
(WHK)
ckaereho@unam.na
wvanwyk@unam.na
061-2064881
ukatjangua@unam.na
061-2063715
emuhepa@unam.na
Ms Limbo Selma
061-2063359
slimbo@unam.na
gkooper@unam.na
Mr Kooper G.
061-2063249
Ester Muhepha (WHK)
All exam officers at
respective campuses assist
students of those campuses
NOTE: For additional information consult the Prospectus and UNAM General Information and
Regulations Prospectus.
Page 8 of 16
Serious offence not tolerated at all
Note well: Plagiarism
Plagiarism is “the wrongful appropriation or purloining, and publication as one’s own, of the ideas, or the expression
of the ideas of another” (OED). All published and unpublished material, whether in manuscript, printed or electronic
form, is covered under this description.
The Proctors’ Disciplinary Regulations concerning conduct in examinations (see Part 19.4. and 19.5, p. 52) state that
‘No candidate shall present for an examination as his or her own work any part of the substance of another person’s
work. In any written work (whether thesis, dissertation, essay, coursework, or written examination, or assignment)
passages quoted or closely paraphrased from another person’s work must be identified as quotations or paraphrases,
and the source of the quoted or paraphrased material must be clearly acknowledged.’ In all written work students must
be vigilant in citing the work they have referred to or quoted from (please see further Appendix D). Examples of
plagiarism and detailed advice as to how to avoid it are given on http://www.admin.ox.ac.uk/edc/goodpractice/: you
are strongly advised to consult this website.
It has been observed that some students merely download information from the Internet, copy verbatim from other
printed sources (including the Study Guide, employ other people to do their assignments for them, or plagiarise each
other’s assignments (either directly, that is, word-to-word, or through a re-arrangement of words or paragraphs in
order to deceive the tutor or marker).
These practices constitute very serious academic offences of academic dishonesty, alternatively, intellectual fraud,
which attract very serious and heavy penalties. Students must desist from such practices. Such students may score
very high marks but invariably perform very poorly in examinations. It is in the interest of such students to endeavour
to exercise their own intellectual faculties, do their own research, and personally do the set assignments.
No hardcopies are allowed, all assignment are to be uploaded through Moodle.
 Assignments should be submitted in PDF – only. Kindly save your assignments in PDF format
 Make sure that you submit one assignment as one file/document. Do not create and upload
several folders; do not zip the documents. Have 1 one document/file for 1 (ONE) entire
assignment.
 Assignments for modules with formulas can be handwritten, scanned in one document and
uploaded on Moodle accordingly.
 Make sure you submit a document that is readable and virus free.
 Make sure you upload the right file with the relevant assignment content.
 After submitting your assignment on Moodle do verify on the file you uploaded. Always try to
submit your assignment few days before the due date, this allows you to double-check all the
nitty-gritties.
NO LATE SUBMISSIONS WILL BE TOLERATED. NO LATE submission due to not adhering to the above
advises or guidance WILL BE ACCEPTED nor ENTERTAINED.
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Assignment questions start on this page
ASSIGNMENT ONE (1)
Total Marks: 100
ANSWER ALL QUESTIONS
Note: All assignments are to be typed, using ONLY Times New Roman, font-size 12 with one
and half spacing. Any assignment that is not typed will NOT be accepted for marking.
Question 1
[50 Marks]
Winter Blues is a company that specializes in the sales of Wedding Dresses to individuals and
companies. Winter Blues year end is 30 June 2021.
The audit manager has tasked you with reviewing their computer system.
Background Information
The business was started in 2010 by Mirram Mulwanda as a small boutique. Over the years
multiple stores were opened across Namibia. It has been Namibia’s dream to grow the business
and sell to all the provinces of Namibia.
In 2015 the sales clerk suggested to Mirram to introduce selling via the internet through Instragram
Boutique System. That way she will grow her market by reaching her customers wherever they
are.
Mirriam tasked the IT department with the development of Instragram Boutique System in as she
was not comfortable with purchasing a Computerized System.
Additional Information regarding the business operations
Ordering of goods is done by Mirriam the order clerk using a terminal that has been allocated to
her. Orders are received telephonically by Mirriam. She requests the customer to provide his/her
account number and, checks if indeed the customer account number appears on the ‘debtor’s
masterfile module’. Once Mirriam has validated the account number, the order details are captured
into the Internal Sales Order ‘ISO’ module. The customer is given an order reference number and
the telephone call is terminated.
If the customer does not have an account number, he/she will be referred to the credit management
department for approval. Fenni the credit controller creates a credit application form on the system
and request all relevant supporting documentation from the customer in order to approve him/her.
Once the customer is approved, he/she is allocated a credit limit, credit terms and a computerPage 10 of 16
generated account number. A notification is automatically sent to Miriam’s terminal through a
‘pop up’ message on her screen to notify her of the new approved customer. Mirriam is then able
to access the ‘ISO’ module and enter all the details of the order. No ISO can be made without the
account number. The approved customer details such as credit terms, delivery address, banking
details etc. are added onto the masterfile by Frans ,the Data capture.
The system master files contains two standing data files which shows;
• A customer file containing customer name and account number, addresses, banking details and
credit limits and • A price file containing the product numbers, descriptions, and selling prices
of the products.
Tinashe the financial manager approves all the amendments which are captured by Frans into the
system. The system prints out at the end of the month a log all the amendments that took place for
review by Thulani. Due to lack of proper controls on the masterfile amendments, the following
problems among others were experienced;
• Customers incorrectly over-charged
• Customers details changed without their knowledge
• Goods delivered at the incorrect address
Required:
1.1 Explain the risks other than being hacked that a company can experience by selling online
(including risks relating to the use of computers in the entity. (25 marks)
1.2 Briefly explain controls that will need to be exercised over the INPUT of transaction
data
into the “ISO’ system by Mirriam the order clerk, to ensure the Validity and Accuracy of
transactions.( 25 marks)
Question 2 (50 Marks)
The firm has recently been approached by MotoBicycle, a manufacturer of bicycle components.
The company which is situated in Etosha is organised into two departments, namely,
Administration: accounting and sales and Operations: purchases, inventory control and
manufacture. The company employs about 200 casual workers as well as twenty five fulltime
employees.
The head of operations is Mattew Zocks, an engineer and founder of the business. He is also the
managing director. The second director is James Steenkamp (CA) is the head of administration.
James spends most of his time on selling and marketing the bicycles.
The responsibility for the accounting function is left to Tupopila Luther, who has been with the
company for some years. Besides spending a short time reviewing a brief monthly report presented
to them by Tupopila Luther, the directors do not involve themselves much in accounting matters.
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The company's accounting systems are all computerised. The system consists of a number of
microcomputers (workstations) linked together on a local area network (LAN). All MotoBicycle
employees can input data, receive output and interrogate any transaction file or masterfile from
any workstation on the LAN.
The company's network (hardware and software) was supplied and installed by Fasttrack (Pty)
Ltd, a small computer company owned by Luke Luther, Tupopila's brother. In addition to
supplying the hardware, Fastvogue company installed the necessary system software as well as a
number of packaged applications, including a comprehensive monthly financial reporting facility.
There is also an informal agreement whereby all program maintenance and 96 development,
(except for the wage application) is carried out by Fastvogue company. From time to time Tupopila
engages Fastvogue to render other computer services.
Due to the complicated manner in which wage earners are remunerated (based on production, not
on time) a suitable packaged wages program could not be found. Two years previously Tupopila
had engaged an independent wage systems analyst and programmer to work with Zach Alta who
is in charge of the salaries and wages section. As part of this project Zach was trained in
programming.
This has enabled her to effect program changes as required and as far as Tupopila is concerned,
has run the wages application successfully for the past two years. However, it has also given Zach
the unofficial title of "computer expert" in the company! As Tupopila is not particularly computer
literate, he has welcomed Zach's regular involvement in assisting other account personnel with
running their applications.
In fact, Tupopila's attitude to Zach is typical of his management style. He believes that people
work best when given responsibility and when encouraged to work unsupervised but as a team. As
a result, the accounting staff assist each other in performing their duties whether it be inputting
data, performing reconciliations or updating masterfiles, all matters with which Tupopila does not
wish to involve himself. On several occasions, it has only been the intervention of Zach that has
prevented the failure by the accounting department, to meet important processing deadlines. These
crises have usually been brought about by a lack of planning or data being mislaid or lost.
As manager of the computer audit division of your firm you have been approached by Mattew to
perform a review of the general controls at MotoBicycle and to make recommendations where
necessary. He is not keen to engage additional staff but is prepared to involve your firm in
improving control if you deem it necessary.
YOU ARE REQUIRED TO:
Briefly explain the general control weaknesses at MotoBicycle and provide recommendations as
to how these weaknesses may be addressed. (50 Marks)
**********************************the end********************************************
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ASSIGNMENT TWO (2)
Total Marks: 100
ANSWER ALL QUESTIONS
Note: All assignments are to be typed, using ONLY Times New Roman, font-size 12 with one
and half spacing. Any assignments that are not typed will NOT be accepted for marking.
Question 1
marks)
(50
Customers from different Namibian banks would no longer have to wait three days for funds to reflect in
their accounts after interbank transfers.
This comes as the Bank of Namibia (BoN), in its 'Understanding Nam-Payment' publication, released in
the first quarter of 2021, announced a new local payment system.
A transfer from, for example, a Letshego Bank account to a Bank Windhoek account, would now reflect
on the same day as opposed to after three days previously.
NamPay is a new, domestic electronic funds transfer (EFT) system introduced by the Namibian payments
industry in collaboration with the Payments Association of Namibia (PAN) and payment service providers.
NamPay would include enhanced credit streams to expedite interbank EFTs between customers, the central
bank said.
“The enhanced credit stream will ensure that interbank EFT credit transactions made between 08:00 and
16:00 can be processed and will reflect in beneficiary accounts on the same day – even after hours,” the
bank stated.
a) Describe the term EFT and the procedure for making an EFT payment in Namibia (10 marks)
b) Briefly explain the 5 common types of EFT found in Namibia.
(10 marks)
c) Briefly explain polices that should be adopted to establish effective internal control to protect EFT
transactions should include both preventive and detective measures.
(30 marks)
Page 13 of 16
Question 2
(50 marks)
The auditors for PWS were requested by City Junction to perform an audit. This is the first year
that our firm has audited City Junction. ‘
This rises detection risk, as our firm does not have experience with the client, making it more
difficult for us to detect material misstatements. However, this risk can be mitigated through
rigorous audit planning, including obtaining a thorough understanding of the business enity.
In addition, there is a risk that opening balances and comparative information may not be correct.
There is no reason for this to be a particularly high risk, as the previous auditor’s opinions have
been unmodified for the last four years. However, because the prior year figures were not audited
by PWS, we should plan to audit the opening balances carefully, in accordance with ISA 510 Initial
Audit Engagements – Opening Balances.
Required:
Briefly discuss the procedures that an auditor must perform when auditing opening balances in
terms of ISA 510 –Initial Audit Engagements –Opening Balance ,in the instance where :
2.1
The prior period has not been audited
(15 marks)
2.2
The previous period has been audited by other auditors.
(10 marks)
2.3 Discuss the auditor’s objective when auditing opening balances in terms of ISA 510 –Initial
Audit Engagements –Opening Balance.
(15 marks)
2.4 Explain the reporting consideration the auditor might put into consideration when he is not
satisfied with the opening balances
(10 marks)
*******************************End of Assignment two
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COMPENSATORY ASSIGNMENT ONE (1) – ONLY FOR THOSE WHO
FAILED ASSIGNMENT 1
Total Marks: 100
ANSWER ALL QUESTIONS
Note: All assignments are to be typed, using ONLY Times New Roman, font-size 12 with one
and half spacing. Any assignment that is not typed will NOT be accepted for marking.
Question 1
[50 Marks]
Electronic commerce includes activities of promoting and selling a product or service and
obtaining payment for the same. This may also include the payment of bills and government
revenue services. The objectives of conducting an information systems audit of any e-commerce
installation are to gain an understanding of the product line available for purchase over the ecommerce platform, to ensure that adequate internal controls are in place, to determine whether
the top management of the audited recognizes additional business and control risks involved, to
determine the adequacy of existing contingency and disaster plans, to determine whether legal
compliance is being ensured, and to determine whether implemented controls are appropriate to
the type and level of risks arising from e-commerce activities. E-commerce activities require the
internal control system to be calibrated to recognize the special needs of the system. The aspects
of internal control seriously affected by e-commerce activity include security, transaction integrity,
process alignment, international laws, and audit evidence.
a. Describe the term Internet “in the context of Auditing”
b.
(10 marks)
Briefly explain “How the internet is used commercially and illustrate with example”
(20 marks)
c. Briefly explain the risk and control that companies should implement when using E
Commerce
(20 marks)
Page 15 of 16
Question 2
(50 marks)
SoccerViva is a company that markets and sells a range of Soccer related products in the Khomas
area through sales agents. They just recently opened and each of the products that the company
sells is distinguished by a product code (6 Characters).
The Company currently has 45 sales agents who market and sell the products of the company. The
company operates out of a warehouse situated in Windhoek. The office comprises of an
accountant, 2 sales men, 2 debtors clerks, 2 creditors clerks, 3 data capture, 6 storemen and four
delivery men. The following is a brief description of the credit sales system at the company:
1. The Company keeps the sales of each agent separate by issuing each sales agent with an
alphanumerical sales agent code (4 Characters). Each customer is assigned a unique debtors
code (5 CHARACTERS) to facilitate invoicing and record keeping.
2. When products are sold, the details of the transaction are recorded by the sales agent on a
manual credit sales order.
3.
At the End of each week each sales agent submits their credit sales orders to the Sales
department of the Company. The sales clerks check that the correct selling prices have been
charged and that the sales orders have all the required information filled in on them.
4.
The sales clerk group the sales orders into Batches and submit these batches to the data capture
for processing. The data capture then convert the batches into machine readable format (Batch
data preparation) and then process the sales orders (Batch Data Input). The debtors master file,
the inventory master file and the sales records are all simultaneously updated,
5.
The data capture then print out invoices and delivery notes for the goods that need to be
delivered to the customers.
6. The delivery notes are then handed to the store man to prepare the orders for delivery. Once
the orders are prepared they are given to the delivery man, together with the delivery notes for
delivery.
Required:
2.1 Briefly explain the term Application controls and Illustrate with examples.
(15 marks)
2.2 Describe the Application controls that you would expect to find in the SoccerViva’s internal
Control system that will ensure the validity, accuracy, and completeness on the cash sales
orders.
(35 marks)
Page 16 of 16
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