25th May 2017

To whom it may concern,

I am Nguyen Nam Trung, lecturer in charge of module AC3034 – Auditing under UEL Program.
I am writing this to report on the possible reasons incident regarding the final examination.
Before start teaching the module, as instructed by Mr. Doan Anh Tuan – ISVNU module leader, I
prepared the 2 draft final exams and marking schemes and sent back to Mr. Tuan for his
coordination with UEL in accordance with the process requirement. After that, Mr. Tuan asked me
to revise these documents in accordance with UEL’s comments and sent back to Mr. Tuan for his
further actions. These questions were taken from various sources but the main sources were F8
Workbook Questions & Solutions 1.1 PDF.pdf – ACCA
(https://www.coursehero.com/file/21491298/-F8-Workbook-Questions-Solutions-11-PDFpdf/)
and ACCA F8 Revision Kit (https://allearth.files.wordpress.com/2012/10/38874698-f8-audit-and-
assurance-int-revision-kit-bpp.pdf).
During the lecturing sessions, I provided various practice questions and revision questions (I could
not remember clearly the number of questions provided to them but it should be around 50 essay
questions and 500 MCQs) to help them better understand the subject as well as prepare for the
final examination. These questions were also taken from the sources mentioned above.
During these practice and revision sessions, I didn’t use the answer keys to show them how these
questions should be answered. Instead, I always tried to give them the answers using the most
simple wordings and sentences since from my lecturing experience with ISVNU, the student level
was not good enough to catch up with academic wordings or jargons in complex sentences.
It was such a pity that the students had red flags of fraud that shown in the final examination. As
the lecturer in charge for the module, I feel responsible for such incident since in my opinion, some
questions in the final exams might be provided to them during the lecturing sessions (since these
questions are from the same sources) and the students may know where to look for the answer
keys (the links mentioned above) and somehow be able to bring these to the examination.
If you have any further question or clarification, please let me know.
Sincerely,
Nguyen Nam Trung