Policies and Procedures Auditing II

A learner will not be admitted to an examination unless:
i. he/she has satisfactorily completed all the requirements for admission to the examination, and
ii. has settled their account or paid all fees due to the Academy/CIBA

Requirements for admission to the examination
i. None.

1. Final Exam Structure

The examination consists of ……………….
Duration: 3 hours.

2. Final Exam Process

Students may choose a preferred location (home, office, library, etc) and will be required to arrange an invigilator (private supervisor) to act as supervisor. This may be a colleague at a higher employment level or a person with a designation. Refer to the Invigilators section for further information. Alternatively a student may arrange a Zoom call with CIBA as an invigilator where the student will be required to keep their camera on while they complete the final exam.

Keep in mind that the location should not be noisy. Ensure no maintenance work, garden services or meetings will be held within hearing distance.

Students are required to appoint an Invigilator and Exam Location at least two weeks before their chosen exam date.

The exam will be completed online. Take empty A4 papers with to the exam for notes.

The Final Exam will be made available via the CIBA Academy (https://saiba.academy) once the student has completed the preparation textbook from Edge Education and the Confirmation of Final Exam lesson has been completed.

3. Examination Rules

Students should ensure that they are seated 15 minutes before the start of the examination.

Students should complete the examination on their own. They are not permitted to communicate with or receive assistance from an Invigilator.

Students are not allowed to use any electronic equipment (including mobile phones), other than:
• A laptop/computer to complete the exam

All mobile phones and other communication devices must be switched off before students enter the examination venue as instructed by the invigilator. Students will not be allowed to use such devices for timekeeping during the examination. If found with any such device during the examination, it will be treated as an offence.

Students are NOT allowed to take any textbooks or notes into the exam location.
This is NOT an open book exam.

Exam sessions are scheduled from 09:00 to 12:00. Students are not allowed to leave the exam location before 09:30 or after 11:30.

Students are only allowed to visit ablution facilities if accompanied by an Invigilator. Nicolene we cannot control this if we are invigilating via Zoom??

No explanation or guidance regarding the questions may be obtained. No communication is allowed during the examination.

Students should follow the Invigilators instructions.

No food, drinks or pets are allowed in the exam venue, except water provided it is of a nature that will not cause a disturbance.

Students should use only their own equipment.

Should the Invigilator suspect any irregularities, they have the right to immediately halt the student’s examination. Students will not be allowed to take the exam again or to obtain a CIBA designation.

Students can he held liable for punitive irregularities should they not adhere to the exam rules or abide by the Invigilator rules and instructions. CIBA reserves the right to review marking or to withhold publication of the results of any paper of candidates suspected of having been involved in any misconduct in connection with an examination.

Belongings, which students are not permitted to have with them at their examination desk, should be left in the designated place as indicated by the invigilator.

Smoking is not permitted in the examination venue.

Any activity that is irregular or dishonest or likely to give an unfair advantage to any candidate shall be considered to be misconduct.

4. Exam Tips

Get a good night’s rest the night before the exam.

Plan to sit for the exam at least 30 minutes prior to your exam start time.

Pay attention to the time you have left to finish the exam and the allocation per question. Periodically check your progress. This will allow you to make any adjustments in time.

Students are advised to take a watch for their own time keeping purposes as it is not always possible to ensure you are seated with a clear view of the venue’s clock.

Avoid excessive stimulants such as caffeine.

5. Late Submissions

. The system will automatically mark your assessment. If you have achieved a passing grade (50%), the system will automatically issue a certificate of completion. (Nicolene please confirm the pass mark is still the same and if the students are allowed 1,2 or 3 attempts)

6. Results – Pass & Distinction

The pass mark for the final exam is 50%. NS ?

7. Results – Release Date

The examination results are published on the CIBA Academy immediately after the exam is completed.

No memorandum will be supplied.

8. Failure

Failure equals a result of 49% or less – Nicolene please confirm and adjust this section

You will be given one opportunity to repeat the next exam at a once-off reduced fee of R 2 450.

In the unlikely event that you should be unsuccessful again you will be required to register for the full course at the advertised fee applicable at that stage.

9. Supplementary Examination

Supplementary examination may be granted to a learner who has been prevented from taking the preceding examination or has been unable to complete the examination as a result of:

  1. Illness on the day of or immediately before or during the examination, provided that the application is accompanied by a certificate issued by a medical practitioner registered with the SA Medical and Dental Council, specifying the nature, commencement date and duration of the illness and declaring that for health reasons it was impossible or undesirable for the candidate to sit for the examination on the day concerned.
  2. Personal circumstances, such as work commitments (official letter from employer is required) or travel arrangements, serious illness, or death of a relative during the examination period, provided that satisfactory evidence of such circumstances is produced.
  3. Religious convictions, such as that a learner cannot write a test on a Friday evening/Saturday or any other specific day.

Applications for supplementary examinations must be accompanied by original documentary evidence giving full details as to why the learner was prevented from writing the examination. Applications must be submitted WITHIN 10 business DAYS (14 calendar days) of the original examination date. Please ensure that your student number is included on all documentation. Medical certificates received without an accompanying written application will be deemed to be an incomplete application and will, therefore, not be processed or considered.

It remains the learner’s responsibility to ensure that the institution receives the original application and any accompanying documentation before the closing date.

Learners who fail the or are absent from the supplementary exams for whatever reason will not be granted a further opportunity without reregistering for the course.

10. Invigilator

Students are required to arrange an invigilator (private supervisor) to act as supervisor.

Who qualifies as an Invigilator?
• A colleague at a higher employment level or
• a person with a designation from a reputable Professional Body, including SAIBA, SAIPA, SAICA, etc.

Steps to appoint an Invigilator once a person has agreed to assist as an Invigilator.

  1. Provide the Invigilator with Addendum E – Invigilator Rules.
  2. Complete and sign Addendum D – Appointment of an Invigilator.
  3. Send the following documentation to jgrimmer@myciba.org before the exam date:
    i. Signed Addendum D – Appointment of an Invigilator,
    ii. Invigilator ID, and
    iii. Proof of Invigilator designation or employment level (signed confirmation on company letterhead).

As an alternative to having an invigilator you are able to schedule a Zoom meeting with CIBA (this will be dependent on availability so we will require 3 possible dates from you), during the Zoom meeting your camera will need to be on in order for the CIBA “invigilator” to ensure that the rules of the exam are being adhered to.

11. Ethics & Honour Code

CIBA subscribes to the conduct and engagement standards as issued by the International Ethics Standards Board (IESB) for Accountants. Conduct standards are included in the Handbook of the Code of Ethics for Professional Accountants.

CIBA will act in accordance with these standards. All staff, invigilators and learners are obliged to report any information they may have on dishonesty or suspected dishonesty.

All CIBA members and students should abide to the IESBA Code of Conduct. Refer to (Nicolene should I include the link to the IESB Standards here?}.

The following practices will not be tolerated during examinations:

  1. The possession of any unauthorised notes and/or aid(s).
  2. The use of any unauthorised electronic devices or other aids during examinations
  3. Communication or attempted communication between learners while an examination is in progress.
  4. The use of a false name, identity number or learner number in an examination.
  5. Plagiarism, i.e. the submission of another person’s work, partly or in total.
  6. Intentionally or negligently assisting another learner to cheat or be guilty of an unethical or unacceptable practice.
  7. Any other actions that may provide a learner with an unfair advantage in the examination or assessment or that may prejudice any other learner.

Breach of the Ethics code, exam rules or practices are regarded as a misconduct. The Academic Head will decide on the consequences of dishonesty or misconduct.

Consequences could include:

  1. A zero mark for the assessment.
  2. Criminal charges against the learner.
  3. A fine.
  4. Removal of the student from the programme/license/course (100% of the fees will be forfeited).
  5. A combination of the above.
  6. Non-Disclosure Agreement

Students may not reproduce, copy, modify, adapt, sell, resell, transfer, publicly display or broadcast any content or exam documentation. All Intellectual Property available on the platform is the property of or licensed to CIBA. Learners may not use the platform or content:

  1. In any way that breaches any applicable local, national or international law or regulation;
  2. In any way that is unlawful or fraudulent or has any unlawful or fraudulent purpose of effect;
  3. To gain unauthorised access, interfere with, damage, or disrupt any part of the site or network on which the platform is stored; and
  4. To transmit, send, or procure the sending of, unsolicited or unauthorised material, viruses, Trojan horses, or any other harmful program.
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