LESSON PLAN

Course title: . PERFORMANCE AUDITING Course code: AUD3003 Credit number: 3

Teacher: Doan thi Ngoc Trai..................................................................................Class: 45K18.1,2,3

I. Learning outcomes (CLOs)

After completing this course, the students will be able to:

CLO Bloom
No Course Learning Outcomes level
code
Apply flexibly knowledge of internal control and performance 3
1 CLO1 auditing in planning, examining and reporting phases in
accordance with a specific performance audit.
2 CLO2 Outline a plan of a performance audit. 3
Develop skills in English reading comprehension, teamwork
3 CLO3
and presenting problems.
Demonstrate an awareness of professional codes of ethics and
4 CLO4
social responsibility.

II. Teaching and learning plan

Teaching
Learning outcome and Requirements
Week Hours Lesson CLOs Materials sources
(LCOs) learning for students
methods
 CLO1 Chapter 1, European
- Read the
Court of Auditors
relevant chapters
- Introduce about the (2017), Performance
of material as
1 1-3 course and textbooks, Explain the definitions, Audit Manual.
noted in the
the evolution and the Lecture Chapter 1, Vu, H.D. et
materials. detailed outline
role of performance al (2010), Operational
of the course
auditing auditing (In
- Chapter 1: Introduction Vietnamese), Phuong
Dong Publishing
House.

- Explain the 7Es CLO1 - Chapter 2, European

- Explain the Court of Auditors
relationship of (2017), Performance
performance audit and - Read the Audit Manual.
Chapter 1: - The financial audit or relevant chapters - Chaper1, Doan,
characteristics of compliance audit. of material as T.N.T et al (2018),
1-3 performance audits - Explain the audit Lecture noted in the Auditing Fundamentals
- Audit approach to criteria to be used in detailed outline (In Vietnamese),
2 performance audits performance audits. of the course. Education Publishing
- Explain audit House Limited
approaches: Auditing Company.
performance directly and
Auditing control systems

3 1-3 Chapter 1: Discussion - Identify the risks that CLO1 Discussion - Read the - Chapter 3, European
Chapter 2: Introduction affect the achievement relevant chapters Court of Auditors
The preliminary study of the auditee’s of material as (2017), Performance
operational objectives. noted in the Audit Manual.
- Evaluate the ability of detailed outline - Chapter 2, Vu, H.D.
the internal control of the course. et al (2010),
system to control
 - Review the Operational auditing
internal control (In Vietnamese),
operational risks. knowledge. Phuong Dong
Publishing House.

CLO1, - Chapter 3, European

CLO2’ - Read the Court of Auditors
- Identify the auditing CLO4 relevant chapters (2017), Performance
objectives that are of material as Audit Manual.
Chapter 2: The audit suitable for specific Lecture, noted in the - Chapter 2, Vu, H.D.
4 1-3 situations.
planning memorandum Discussion detailed outline et al (2010),
- Identify the audit scope of the course. Operational auditing
and the suitable audit - Review the (In Vietnamese),
approach chapter 1. Phuong Dong
Publishing House.

- Establish the suitable CLO1,

criteria used to evaluate CLO2,
in specific situations. CLO4
- Identify the audit
Chapter 2: The audit evidence required and its - Review the
5 1-3 Discussion
planning memorandum sources. chapter 1.
- Define the audit
methodology to be
employed.

6 1-3 Work Assignment - Apply the knowledge CLO1, Work - Read the - Chapter 4, European
of performance audit CLO2, Assignment relevant chapters Court of Auditors
planning to solve CLO4 of material as (2017), Performance
specific problems in this noted in the
 Audit Manual.
- Chapter 3, Vu, H.D.
detailed outline
et al (2010),
phase. of the course.
Operational auditing
- Carry out the
(In Vietnamese),
work assignment
Phuong Dong
Publishing House.

CLO1, - Chapter 4, European

CLO4 Court of Auditors
- Read the (2017), Performance
- Explain the
relevant chapters Audit Manual.
requirements of audit
Chapter 3: Audit Lecture, of material as - Chapter 4, Vu, H.D.
7 1-3 evidence in performance
evidence Discussion noted in the et al (2010),
audits.
detailed outline Operational auditing
of the course. (In Vietnamese),
Phuong Dong
Publishing House.

CLO1, - Chapter 5, European

- Carry out the
Chapter 3: Audit CLO4 Court of Auditors
work
procedures to obtain (2017), Performance
- Apply techniques to assignment.
evidence Audit Manual.
collect audit evidence in Work - Read the
Chapter4: The purpose - Chapter 5, Vu, H.D.
8 1-3 specific situations. Assignment, relevant chapters
and content of audit et al (2010),
- Explain the purpose of material as
report. Operational auditing
and content of audit noted in the
Requirements of audit (In Vietnamese),
report. detailed outline
report Phuong Dong
of the course.
Publishing House.

9 1-3 Chapter 4: Audit report - Evaluate the audit CLO1, Lecture, - Read the - Chapter 5, European
 reports. CLO4 Work relevant chapters
Court of Auditors
Assignment of material as (2017), Performance
noted in the Audit Manual.
process. detailed outline- Chapter 5, Vu, H.D.
Report Follow-up of the course. et al (2010),
Operational auditing
- Carry out the (In Vietnamese),
work Phuong Dong
assignment. Publishing House.

Chapter 5: Operational - Understand the CLO1, Guest - Attend the - Chapter 6, Vu, H.D.
Audits performed by application of audit CLO2 lecture guest lecture. et al (2010),
internal auditors standards in practice. CLO4 Case Study - Discuss issues Operational auditing
- Choose how to handle related to (In Vietnamese),
real-life situations in line professional Phuong Dong
with professional ethics ethics with the Publishing House.
10 1-4 code Guest lecturer. - Chapter 1, Andrew
Chambers/ Graham
Rand, (2010), The
Operational Auditing
Handbook - Auditing
Business and IT
processe

11 2-3 Chapter 6: History and CLO1, Lecture, - Read the - Chapter 7, Vu, H.D.
role CLO2, Work relevant chapters et al (2010),
Auditing standards CLO4 Assignment of material as Operational auditing
noted in the (In Vietnamese),
detailed outline Phuong Dong
of the course. Publishing House.
- Chapter 6, Doan,
 T.N.T et al (2018),
Auditing Fundamentals
(In Vietnamese),
Education Publishing
House Limited
Company.

Chapter 6: Audit CLO1, Lecture, - Carry out the

12 1-3 process CLO2 Work work
CLO4 Assignment assignment.

Group assignment - Select the topical CLO3, Case Study Submission and Performance audit
performance audit CLO4 Discussion, oral presentation reports on the web:
report. Thereby Teamwork of Group https://www.audit.nsw
expressing a sense of learning. assignment. .gov.au
social responsibility. https://
1-3 - Have skills in reading www.eca.europa.eu
13
comprehension. https://www.gao.gov
- Organize data well.
- Present clearly.
- Coordinate well with
team members.

14 1-3 Group assignment - Select the topical CLO3, Case Study Submit and
performance audit CLO4 Discussion, present Group
report. Thereby Teamwork assignment.
expressing a sense of learning.
social responsibility.
- Have skills in reading
 comprehension.
- Organize data well.
- Present clearly.
- Coordinate well with
team members.

Group assignment - Select the topical CLO3,

performance audit CLO4
report. Thereby
expressing a sense of
social responsibility. Case Study
Submit and
- Have skills in reading Discussion,
15 1-3 present Group
comprehension. Teamwork
assignment.
- Organize data well. learning.
- Present clearly.
- Coordinate well with
team members.

III. Assessement plan

Assessment Weight

CLO1

CLO2

CLO3
CLO4
Seq Week Content
Method (%)

1 1-12 Chapter 1-6 AM2 20% X X X

2 13-15 Group assignment 20% X X

- Oral presentation AM3 15%
- Teamwork assessment AM11 5%
3 17 Chapter 2,3 AM6 60% X X
Total 100%

TEACHER

Đoàn thị Ngọc Trai