Study guide

Organisation of the course material

The course (overall volume 1 ECTS, 26 hours of students work) is organized in 4 modules, which are in turn split into smaller subsections. The course consists of reading, video lectures, exercises, case studies and tests.

Course materials contain ‘Reading suggestions’. These materials are not obligatory for passing the course but intended for futher reading in case of interest.

Now and then you will also come across ‘Thinking exercises’. These exercises are not graded. The aim of these tasks is to point out what material is to assist you in putting the material in the context of your country or practice and provides hints what materials you should search in your country about the topic.

You will also find ‘Tips for Auditor’, which usually follow an explanation of some concept. The aim of these tips is to connect new information with audit practice and give suggestions how to use it while planning an audit.

Each module ends with an exercise, which enables to test the acquired knowledge and skills. The exercises are an intrinsic component of the course and it is strongly recommended to take all of them.

Exercises

Throughout the course there are numerous self-test exercises for enabling the student to test his/her knowledge and skills in specific topics. Each exercise is graded as a percentage (100% corresponding to correctly answering all questions and correctly solving all problems). Explanatory feedback is displayed when wrong answer is selected.

Feedback is given as:

•  Correct answer, correctly recognised and marked by the student.
•  Correct answer, not recognised and not marked by the student.
•  Incorrect answer, however, considered correct by the student.

All exercises can be taken as many times as needed and the success of taking these exercises will not influence the final grade. We recommend that you complete all the exercises and work with them until you achieve score 100% and only then move to next topic.

Terminology and definitions

Wherever possible, the used terminology adheres to INTOSAI WGEA practices.