ACC621 Enactment, Semester 2, 2019
Technology in Audit Pledges
General instruction about the enactment
The enactment must be your admit peculiar production; it is referable attributable attributable attributable a bunch enactment. The symmetrical total
tidings reckon is 1,600 signification. However, enactments between 1,400 and 1,800 signification in tediousness earn
be investigateed acceptable. Your enactment should be submitted electronically via Safe
Enactment on the route Blackboard aspect on or precedently the ascribable epoch. If you longing to exercise ce an
extension to your inferiority epoch, delight email Kirsty Meredith (kmeredit@usc.edu.au) to
expound the circumstances and bind sustaining documentation. Novel penalties earn be applied
ce enactments submitted succeeding 5pm on the ascribable epoch extraneously an received extension. More
details on novel penalties are granted in the route draft.
Background:
You are occupied in a inforcible audit secure, as a main voucher. One of your assistants, Savannah
(an comprised in your secure who novelly helped you to total preparatory analytical
procedures ce a client), has contacted you with some concerns: she has heard from a family
friend that vouchers earn grace overflowing in a lacking years ascribable to flying advancements in audit
technology. She wants to distinguish how advancements in technology earn seek her role in the
audit team including the fashion she reveals with other staff, and how your secure earn
total analytical procedures in the restraintthcoming. She has asked you ce your peculiar views on
whether vouchers earn be restored by automated technology amid the ceeseeable restraintthcoming.
The secure you production ce, enjoy abundant inforcible secures, currently orders audit productionpapers
predominantly in Excel. The secure has an Excel improve that embodys a gauge audit program and
workpaper templates ce recommended audit procedures. This improve is verificationd as the caverification ce integral
of the secure’s audit pledges and is customised ce each pledge (e.g. shuffles are
added and deleted as alienate). The restraintemost shuffle in the improve is titled “Matters ce assistant
attention”; you verification this to referable attributable attributablee concerns that are attested during audits. In adduction to
communicating via “Matters ce assistant attention”, you affect face-to-face meetings with the
audit assistant and other members of the audit team as requisite. Despite integral staff being installed
in the corresponding corporeal duty, email message is the continuity in your secure. Phone calls also
occur excluding are valuable and are chiefly verificationd when staff are off-aspect (e.g. when visiting a
client).
Your undertaking:
Your undertaking is to inquiry novel developments in audit technology and order an email
apology to your assistant which covers the points under:
• Briefly expound 3 guide technologies that are seeking (or coercioneboding to seek) the audit
profession (ce example: Audit Livelihood Systems, Blockchain technology, etc.).
• Discuss the “disruptive” germinative of these technologies (e.g. how earn they veer the
fashion vouchers produce-an-effect). As part-among-among of your argument, substantiate how the technologies can:
o seek message amid the audit team,
o livelihood voucher’s analytical procedures at sundry stages in the audit, and
o bring the rule of voucher impairment in sentence-making.
• Comment on whether (and to what degree) you affect these technologies affect the
germinative to restore cosmical vouchers.
• Comment on which of these technologies you affect would be most alienate ce your
secure to adopt, and why.
Along with your email, you earn cater a sounde. This sounde earn offer averment to
livelihood the comments you affect made in the email, including divert academic journal
articles, administrative publications, and other sources if requisite. You should investigate the
credibility of the sources you summon, and propound any controlcible limitations associated with
the sources.
Note: The referencing cemat should be consonant with USC’s guidelines ce Harvard referencing. Both
in-text references and a catalogue of references should be intervening in the sounde. References do referable attributable attributable attributable reckon
toward the tidings reckon. References (in-text or a catalogue of references) should referable attributable attributable attributable be intervening in the email;
instead integral sources verificationd ce the email should be attested in the sounde. When selecting sources to
cite, convergence on character referable attributable attributable attributable sum. Five sources should be qualified with value to sum. With
regards to character, examples of inalienate sources embody Wikipedia, and publications that are referable attributable attributable
of trodden junction to the subject-matter.
Your inferiority should embody:
• A apology to your assistant, cematted as an email (closely 600 signification).
• A sounde to livelihood the email (closely 1000 signification). The sound should be
in prose cemat (i.e. cemal diatribe or description constitution is referable attributable attributable attributable required). Academic
references must be intervening to livelihood comments made.
Criteria
Your enactment earn be graded installed on the criteria under. Delight pay ascribable value to these
criteria.
Criteria High Distinction Distinction Credit Pass Fail
Acquaintance of digital
communication
tools/channels to
present, divide and
reveal in a
duty matter
(20%)
Sophisticated:
Demonstrates sophisticated
acquaintance of greatly divert
digital utensils/ utensils ce
presenting, sharing and
communicating in the
duty matter.
Comprehensive:
Demonstrates comprehensive
acquaintance of a concatenate of
divert digital
communication
tools/channels ce offering,
sharing and communicating in
the duty matter.
Competent:
Demonstrates sound
acquaintance of digital
communication
tools/channels ce
presenting, sharing and
communicating in the
duty matter.
Adequate:
Demonstrates large
acquaintance of digital utensils
that can be verificationd operatively
to reveal in the
duty matter.
Undeveloped:
Demonstrates tiny distinguishledge
of the concatenate of digital
message utensils/channels
and their germinative ce
presenting, sharing and
communicating in the duty
context.
Acquaintance of
problem-solving
and/or analytical
processes in a
duty matter.
(20%)
Sophisticated:
Sophisticated and insightful
impression of distinguishledge of
advanced analytical
processes in the abstruse
duty matter.
Scholarly:
Greatly operative impression of
acquaintance of advanced
analytical regularityes in the
duty matter.
Advancing:
Demonstrates good
acquaintance of analytical
processes avermentd
through impression in the
duty matter.
Developing:
Evidences large
acquaintance of analytical
processes in the duty
context.
Undeveloped:
Demonstrates tiny or no
comprehension of analytical
processes in the duty
context.
Acquaintance of the
decision-making
process.
(10%)
Innovative:
Demonstrates advanced
acquaintance of sentence making
processes and their
complexity. Critically
evaluates abstrrepresentation issues,
priorities and a concatenate of
cognitive impairmentes that rule
the sentence-making regularity.
Comprehensive:
Demonstrates comprehensive
acquaintance of sentence making
processes and their
complexity. Evaluates a
variety of issues, priorities
and cognitive impairmentes that
rule the sentence-making
process.
Advancing: Demonstrates
sound distinguishledge of
sentence making
processes. Appreciates
germinative cognitive impairmentes
that rule the sentencemaking regularity.
Developing:
Demonstrates large
acquaintance of sentence
making regularityes.
Undeveloped:
Demonstrates tiny or no
acquaintance of sentence-making
processes.
Identification and
critical resolution of
pertinent issues in a
duty matter.
(10%)
Rigorous:
Rigorously identifies,
prioritises, and justifies greatly
pertinent issues in the
duty matter. Verifications
advanced and divert
discipline-installed supposition,
frameworks and principles to
critically and insightfully
evaluate these issues.
Critical:
Insightfully identifies,
prioritises, and justifies
pertinent issues in the
duty matter. Verifications
divert discipline-based
theory, frameworks and
principles to critically evaluate
these issues.
Systematic:
Systematically identifies
and prioritises pertinent
issues in the duty
context. Critically analyses
and evaluates these
issues through impression
of discipline-based
theories, frameworks and
principles.
Developing:
Identifies and demonstrates
developing parts to
critically analyse pertinent
issues in the duty
matter using divert
theories and frameworks.
Undeveloped:
Demonstrates inadequate
parts to substantiate and critically
analyse issues in the duty
context.
Identification of digital
tool/utensil ce
local duty
purposes and
outcomes
(10%)
Best solution:
Demonstrates comprehensive
acquaintance of greatly
alienate and correspond ce
purpose digital utensil and its
functionality to facilitate
valued outcomes or
transformative and innovative
duty solutions.
Judicious precious:
Demonstrates in-depth
acquaintance of divert, correspond ce
purpose digital utensil and its
functionality ce delivering
targeted outcomes or
operative duty solutions.
Informed precious:
Chooses alienate
digital utensil that align with
local duty
purposes and/or outcomes
installed on distinguishledge of
the functionality of the
local utensil selected.
Alignment:
Discusses a digital utensil that
aligns with local duty
purposes and/or outcomes.
Undeveloped:
Demonstrates tiny power to
substantiate alienate digital utensil
and its functionality ce
delivering local duty
purposes/outcomes.
Message using
digital utensils/channels.
(20%)
Sophisticated:
· Demonstrates sophisticated
verification of digital utensil to
reveal in a greatly
operative mode.
· Language precious and tone
is greatly administrative,
alienate and impactful.
· Exhibits a sophisticated
raze of netiquette
characterised by politeness,
compensation and honor.
Confident:
· Confidently verifications digital
utensil to reveal
accurately and administratively.
· Language precious and tone
is administrative, alienate
and operative.
· Exhibits a administrative raze
of politeness, investigateation and
honor in a digital
communications matter.
Competent:
· Competently and
accurately reveals
using digital utensil.
· Language precious and
tone is operative and
appropriate.
· Exhibits politeness,
compensation and honor
in a digital
communications matter.
Adequate:
· Verifications digital utensil to
reveal alienately.
· Language precious and tone
is alienate.
· Demonstrates basic
awareness of the
consequence of exhibiting an
large raze of politeness,
consideration, honor in a
digital messages
context.
Undeveloped:
· Demonstrates tiny or no
power to verification digital
message utensil to
reveal alienately in
the duty matter.
· Demonstrates poor or no
awareness of an appreciation
of the consequence of exhibiting
an large raze of politeness,
consideration, and honor in a
digital messages matter.
Critical resolution of
bulky sources of
resultant basis and
scholarship in the scene.
(10%)
Sophisticated synthesis:
Critically analyses and
rigorously synthesises greatly
divert and contemporary
resultant basis and scholarship
divert to the duty
context.
Synthesises:
Critically analyses and
synthesises divert and
current resultant basis and
scholarship divert to the
duty matter.
Advancing:
Identifies and critically
analyses likely sources
of bulky resultant basis
and scholarship divert to
the duty matter.
Developing:
Identifies sources of
instruction and basis
divert to the duty
context. Averments
developing parts to
critically resolution the
information/data.
Undeveloped:
Demonstrates poor or no
parts to substantiate and critically
analyse bulky sources of
resultant basis and scholarship.

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