Assessment Brief

Module Code
Module Name Audit and Investigations

Level Level 6

Module Leader Dr Albert Acheampong

Module Code ACC3005

Assessment title: AS1 Group report & Presentation

Weighting: 40%
Please see NILE (Northampton Integrated Learning
Submission dates:
Environment) under Assessment Information
Feedback and Please see NILE under Assessment Information
Grades due:

Please read the whole assessment brief before starting work on the Assessment Task.
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The Assessment Task

Assignment

The purpose of this assessment is to prepare a group presentation and write a group report on
contemporary issues in auditing.

Topics: Contemporary issues in auditing

This assessment involves forming and naming a group of students (a minimum of 4 students to a
maximum of 6 students) to research, report and present one of the following contemporary issues in
auditing:-

1. Audits across borders- the challenges for multinational audits.

2. The history and development of forensic accounting in the UK.
3. A comparative analysis of the internal auditing function in a ‘for profit’ organization
versus ‘non-profit’ organization.
4. The role of auditors in emerging economies.
5. Critical assessment of the risk-based approach to auditing.
6. The current debate on the auditor’s responsibility for fraud and illegal acts in the UK
context.
7. Audit reporting: the current situation and future developments in the UK.
8. The impact of the covid-19 pandemic on audit and assurance.
9. The efficacy of public sector audits in healthcare for provision of better healthcare
management and service- myth or reality?
10. An investigative research on financial audits of non-profit organizations- the case of
……… pick your own non-profit organisation.

There are two parts to this assessment

Part 1 (25%): a group presentation

Each group should be prepared to present their report on a contemporary issue in auditing (see the list
above) using PowerPoint presentation in 15 minutes. There will be questions from the tutors. Two
tutors will assess the presentation or the presentation will be recorded for moderation. Your
performance will be judged using the group presentation evaluation form (see below). Your
presentation will take place in the weeks commencing 5th and 12th December 2022 during the
workshop time/place.

Part 2 (75%): a group written report

Each group should prepare a written report (2,500 words) on the chosen contemporary issue in
auditing from the list above. Your group written report should be uploaded through the NILE site for
ACC3005 under ‘Submit My Work’, through TurntIn UK Assignments. You must attach the cover sheet
with names of members of the group to the project assignment which must be submitted by TBC.
Please see NILE (Northampton Integrated Learning Environment) under Assessment
Information.

Instructions
1. The selected topic and the names of the members of each group must be e-mailed to
the tutor no later than TBC (please use the form, entitled ‘Group Assessment Sheet’,
below).

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 2. The purpose of the written work is to develop your writing and analytical skills. The
main emphasis of all your written and presented work should be based on your own
point of view and your understanding of the issues discussed.
3. If any group submits and fails this assignment, they will be allowed to re-sit, by way of
individual report.
4. For both group written reports and group presentations, there must be academic
underpinning to your arguments and proper referencing and citations must be made
to avoid plagiarism.
5. You are strongly advised to regularly check your work against ‘Turnitin’ to ensure that
you are correctly and fully referencing your work.

Word Limit: 2500 +/- 10%

Where the submission exceeds the stipulated word limit by more than 10%, the submission
will only be marked up to and including the additional 10%. Anything over this will not be
included in the final grade for the assessment item. Abstracts, bibliographies, reference
lists, appendices and footnotes are excluded from any word limit requirements.

Learning Outcomes
On successful completion of this assessment, you will be able to:

a. Discuss the concepts and functions audit, corporate governance, including ethics and
professional conduct.

a. Research and report on contemporary audit issues.

b. Solve problems systematically, logically and effectively independently and as part of a

team.

c. Communicate numerate and qualitative information effectively, both orally and in

writing in an academic setting.

Your grade will depend on how well you meet these learning outcomes in the way relevant for
this assessment. Please see the final page of this document for further details of the
criteria against which you will be assessed.

Assessment Support
Specific support sessions for this assessment will be provided by the module team and
notified through NILE. You can also access individual support and guidance for your
assessments from Library and Learning Services. Visit the Skills Hub to access this support
and to discover the online support also available for assessments and academic skills.

Academic Integrity and Misconduct

The work you produce must be your own, with work taken from any other source properly
referenced and attributed. This means that it is an infringement of academic integrity and,
therefore, academic misconduct to ask someone else to carry out all or some of the work for

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you, whether paid or unpaid, or to use the work of another student whether current or
previously submitted.

For further guidance on what constitutes plagiarism, contract cheating or collusion, or any
other infringement of academic integrity, please read the University’s Academic Integrity and
Misconduct Policy. Other useful resources to help with understanding academic integrity are
available from UNPAC - the University of Northampton’s Plagiarism Avoidance Course.

N.B. The penalties for academic misconduct are severe and include failing the
assessment, failing the module and even expulsion from the university.

Assessment Submission
To submit your work, please go to the ‘Assessment and Submission’ area on the NILE site and
use the relevant submission point to upload the assessment deliverables. The deadline for
this is 11.59pm (UK local time) on the date of submission. Please note that essays and text-
based reports should be submitted as word documents and not PDFs or Mac files.

Written work submitted to TURNITIN will be subject to anti-plagiarism detection software.

Turnitin checks student work for possible textual matches against internet available resources
and its own proprietary database.

When you upload your work correctly to TURNITIN you will receive a receipt which is your
record and proof of submission. If your assessment is not submitted to TURNITIN, rather than
a receipt, you will see a green banner at the top of the screen that denotes successful
submission.

N.B Work emailed directly to your tutor will not be marked.

Late submission of work

For first sits, if an item of assessment is submitted late and an extension has not been
granted, the following will apply:

 Within one week of the original deadline – work will be marked and returned with full
feedback and awarded a maximum bare pass grade.
 More than one week from original deadline – grade achievable LG (L indicating late).

For resits there are no allowances for work submitted late and it will be treated as a non-
submission.

Please see the Assessment and Feedback Policy for full information on the processes related
to assessment, grading and feedback, including anonymous grading. You will also find
Guidance on grades and resit opportunities from the main University website. Also explained
there are the meanings of the various G grades at the bottom of the grading scale including
LG mentioned above.

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Extensions
The University of Northampton’s general policy about extensions is to be supportive of
students who have genuine difficulties in meeting an assessment deadline. It is not intended
for use where pressures of work could have reasonably been anticipated.

For full details please refer to the Extensions Policy. Extensions are only available for first sits
– they are not available for resits.

Mitigating Circumstances
For full guidance on Mitigating circumstances please go to Mitigating Circumstances where
you will find information on the policy as well as guidance and the form for making an
application. Please also see Extensions & Mitigating Circumstances guide that compares your
options.

Please note, however, that an application to defer an assessment on the grounds of mitigating
circumstances should normally be made in advance of the submission deadline or
examination date.

Feedback and Grades

These can be accessed through clicking on the “Gradebook” on NILE. Feedback will be
provided by a rubric with summary comments.

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Rubrics
Reports will be marked based on:

Criteria Excellent Very Good Good Pass Fail No

Grade / % Submissio
n
Topic 14 to 20 12 to 13 10 to 11 8 to 9 1 to 7 0 Points
introduction Points Points Points Points Points
, statement Section not
of the Exceptional. The Very Good. Good: The Satisfactory: Fail. The attempted
relevant introduction of The introduction of The introduction is or
concepts, the topic is introduction the topic shows introduction descriptive unaccepta
audit exemplary and of the topic is a good shows some with very ble.
function, provides clear and understanding correlation to limited
corporate evidence of a demonstrates of the topic the selected justification or
governance complete a very good with limited topic. There no link to
applicability, understanding understandin emphasis on are a lot of auditing or CG.
including of the selected g of the the relevance irrelevant No evidence of
ethics and topic. The selected or the information research and
professional significance of topic. The significance of and the work not
conduct the topic to the significance the topic to limited link of clearly
(where development of of the topic is auditing or CG. the relevance presented.
these are the audit or CG. presented There is limited of auditing
applicable). The essence of but rationale evidence of and CG
20% this topic gas only outlined. research and principles.
been clearly There is limited very Very little
stated. There is some little plan or the evidence of
clear evidence evidence of layout of the research. The
of research and research report or the information
appropriate question with essay presented is
plan of the limited plan generally
layout of the or layout of descriptive.
planned report the report or
or essay. essay.
Research 21 to 30 18 to 20 15 to 17 12 to 14 1 to 11 0 Points
and report Points Points Points Points Points
on Section not
contempora Exceptional. A Very Good. A Good: The Satisfactory: Fail: The attempted
ry audit clear very good report The report is report lacks or
issues. demonstration demonstratio demonstrates mainly the basic unaccepta
30% of complete n of the some descriptive. rudiments of a ble
grasp of knowledge of knowledge of There is only report that
knowledge of the key the key very limited meets the
the key elements of elements of the evidence of required
elements of the the topic. topic. There is research, very standard at
selected topic. Clear some evidence limited level 6. The
Exceptional demonstratio of research, but analysis, there work is
demonstration n of very limited are several descriptive
of evidence- evidence- analysis of the errors and and does not
based research based topic. The there are show any
that is well research that report contains limited evidence of
presented and is well several academic research.
show a great presented grammatical references. There are very
understanding but shows errors and does The report just few references
of the analysis limited not flow well barely meets to support the
of the topic. analysis of between the standard work
Ability to the topic. The paragraphs. expected at
present the report does The report lacks level 6
evidence in a contain some some academic
cohesive grammatical references.
manner. The errors and
report also does not flow
flows or link well
seamlessly between

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 between paragraphs.
paragraph with The report is
very few adequately
grammatical supported
errors. The with
report is well academic
supported with references
academic
references

Solve 21 to 30 18 to 20 15 to 17 12 to 14 1 to 11 0 Points
problems Points Points Points Points Points
systematical Section not
ly, logically, Exceptional. The Very Good: A Good: A good Satisfactory: Fail. attempted
effectively report presents generally report, but The report Intermittent or
independen the critical coherent and lacks the shows some and vague unaccepta
tly and as elements of the logical appropriate basic evidence description of ble
part of a topic and the structured flow and there of the issues,
team. research details report with are some independent little evidence
in a systematic evidence of sporadic research, little of
30% and logical way. independent evidence of critical independent
There is research, independent analysis, lacks research. The
evidence of sometimes research, but consistency report
critical critically not to the same and does not demonstrates
independent analysed. The critical level. flow well. It limited
report. The report has a There is also meets the understanding
report also balance of evidence of basic criteria of the issues
shows the opinions and independent for just a pass within the
contribution of some research, but at level 6 and selected topic.
team members justifiable not critically mainly The works is
and shows a references. It assessed. The descriptive in not
very balanced is also well report lacks nature. appropriately
view and covers presented. some referenced
a wide area. consistence
There is good and does not
justification for flow well.
the references
are critically
reviewed and
presented.
Academic 14 to 20 12 to 13 10 to 11 8 to 9 1 to 7 0 Points
skill Points Points Points Points Points
writing and Section not
presentati The report is Very Good: Good: The Satisfactory: Fail: The attempted
on exemplary and The report report is a good The report report is poor or
demonstrated a meets all of attempt to addresses and provides unaccepta
20% complete grasp the main address most some of th insufficient ble.
of knowledge, expectations of the requirements evidence of
understanding of the topic. A requirements of the selected the
and skills substantial of the topic. topic. Mainly knowledge,
appropriate for knowledge of There is descriptive understanding
Level 6. Work is the topic is evidence of with limited and skills
exceptional in demonstrate irrelevant evidence of appropriate
all categories, d. There is issues being relevant for Level 6.
the categories evidence of raised or critical analysis. Citation and
are relevant and distinctive issues either Obvious lack referencing is
the work is independent not been of clarity and incorrect /
appropriately thinking. Very addressed or coherence in missing in
presented and good use of properly the structure most parts.
easy to read literature. explained. A and writing of There is
and Citation and clear attempt to the report / evidence that
understand. referencing is meet most of essay. Citation the topic is not
Critical well the learning and understood or
appraisal of up- presented. outcomes. referencing is well explained.
to-date Lacks a clear good in some

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 literature is analytical areas
evident. purpose.
Excellent use of Citation and
a range of referencing is
material. clear
Citation and throughout.
referencing is
accurate, up-to-
date and well
presented.

Group Presentation Evaluation Form

Group No.
Criteria Needs Excel
Improve lent
ment
1) Introduction 1 2 3 4 5
- Got our attention
- Gave a preview of presentation

2) Preparation 1 2 3 4 5
- Preparation apparent
- Practice apparent
- Each member prepared equally

3) Organization 1 2 3 4 5
- Presentation well organized?
- Easy to follow?
- Did the overall presentation have an
introduction, a stated objective, a body
with supporting material, and a definite
conclusion?

4) Creativity 1 2 3 4 5
- Did the group show creative thinking in the
method of development and presentation?

5) Meeting learning objectives 1 2 3 4 5

- Did the presentation incorporate strong,
effective supporting materials throughout?
- Did the presenters give clear and concrete
explanations and examples?

6) Presentation style 1 2 3 4 5
- Was it delivered extemporaneously?
(Members knew their material, used minor
notes, and did not read it to us!)
- Language used was appropriate and clear?

7) Delivery 1 2 3 4 5
- Eye contact
- Volume, vocal variety
- Nonverbal body language (fidgeting,
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 posture, gestures, etc.)
- Verbal fillers (ah, um)
- Did the speakers show sincerity or
enthusiasm when they spoke?

8) Visual aid(s) 1 2 3 4 5
- Usefulness: helped to explain, clarify, create
interest, etc.
- Appearance of visual aid: aids credibility,
large enough, professional looking
- Handling of visual: knew how to use
equipment, everyone could see, didn’t pass
inappropriately around, etc.

9) Conclusion 1 2 3 4 5
- Ended with a summary
- Had finality to cap off presentation

10) Overall team cohesiveness 1 2 3 4 5

- Connected to each other
- Other team members were attentive while
individuals spoke
- Met time requirements

Overall rating of presentation/ Grade

Comments:

Group Assessment Sheet

Group Name
Group Leader

Group report/presentation title:

Group presentation Time: tba

Group Members
No. Name ID
1