Integrated assessment
Assessors should design assessment tools and conduct assessments against the unit standards specified in the qualification. These should take into account established assessment principles and make use of a range of formative and summative assessment methods.
The qualification is specifically designed to be acquired in the worlds of work and of professional practice, and assessment should take place in those environments, using naturally occurring evidence. Where it is impossible to perform an assessment in a specific area in the working environment, the assessor should simulate the work environment as realistically as possible.
The assessment of professional competence must meet the following criteria (IFAC document number 9, October 1996):
A required component of the assessment process for individuals seeking to become qualified is a final examination administered by, or with substantive input from, the professional body or regulatory authority (SAICA). The examination must be comprehensive, require a significant portion of responses to be in writing, and be administered near the end of the educational, and where appropriate, experience requirement.
Examinations of professional competence may consist of a series of components or parts over the individual's education and training period. The timing of the final or ultimate components or part of the examination of professional competence should be at or near the end of their education and training programme.
Examinations should be comprehensive enough to cover the entire body of knowledge necessary to become qualified.
In order to professionally competent, an Associate General Accountant should have:
The required sum of knowledge relevant to their profession;
The skills relevant to their profession;
The ability to apply their knowledge and skills to practical problems; and
A professional approach to work.
An important stage in any educational process is the testing, by means of different method(s), of whether or not candidates have achieved a sufficient understanding of the academic curriculum. Professional competence, however, covers more than merely the maintenance and updating of technical knowledge, and includes for example the ability to apply appropriate principles to practical situations, judgement, attitude, and the appreciation of ethical implications. Many of the essential characteristics required for this, such as independence, honesty, diligence, motivation and reliability, are not capable of being tested under examination conditions in any meaningful fashion. In addition, the methods of evaluation which have been gained from experience, where this is possible, will differ from those of testing academic knowledge and will rely on continuous assessment rather than isolated examination.
In respect of those characteristics which can be tested, candidates should be able to demonstrate that they -
Have a sound technical knowledge of the specific subjects of the curriculum;
Have an ability to apply technical knowledge in an analytical and practical manner;
Are able to extract from various subjects the knowledge required to solve multiple-topic problems;
Have an ability to integrate diverse areas of knowledge and skills;
Can communicate clearly and effectively in a concise and logical fashion; and
Have knowledge of the ethical requirements of the profession and can exercise professional judgement.
Application of core knowledge
The examination for Associate General Accountants consists of a series of questions designed primarily to simulate engagements and assignments that Associate General Accountants encounter in professional practice or commerce and industry. Accordingly, the purpose of the examination is to evaluate the ability of candidates to draw upon relevant core knowledge and apply that knowledge to the specific facts and requirements presented in each question. Responding solely with memorised information is not sufficient to constitute a satisfactory professional response.
Identification of issues
In identifying, defining and ranking problems and issues candidates are required to take the following factors into account:
The specific facts and other information explicitly or implicitly presented in the question;
The stated and underlying requirements of the question; and
The explicit and implicit needs of the user.
Integration
Integration may be defined in general terms to mean the forming or combining of parts into a whole, or the viewing of the parts of something as a whole.
The examination emphasises the integration of knowledge from more than one subject area or topic. Candidates are required to combine knowledge of topics from different syllabus subject areas, or knowledge of different topics within the same subject area, and apply that knowledge as a whole.
Effective communication
A requirement in the work of an Associate General Accountant, is the ability to communicate effectively. Limited in scope to written communication, the examination attempts to evaluate the ability of candidates to convey their ideas clearly, concisely and logically. Effective communication in responding to questions necessitates that candidates
Present ideas in a logical sequence;
Clearly explain the application of principles and theories; and
Present arguments that are relevant and reasoned.
Assessors should specifically check for the following:
Demonstration of competence of the specific outcomes in the context of the relevant accounting environment.
The meeting of all of the assessment criteria associated with the outcomes.
The demonstration of an integrated understanding of the factors at play in the accounting and auditing sectors. In > Doing so, it may be possible to assess a number of unit standards, outcomes or assessment criteria together.
The ability to analyse a given situation using selected financial, statistical and economic tools and methods in order to come to a conclusion and make recommendations appropriate to the findings.
The understanding and correct usage of accounting and auditing terminology and language.
The relevant parts of the range statements.
The ability to constructively engage with clients in order to build and maintain professional relationships to mutual long-term benefit.
The integration of the critical cross-field outcomes.
The following formative and summative assessment methods are recommended:
Log books
Written reports of portfolio management activities and results
Written reports of analyses and recommendations
Actual work done in relevant areas
Work related assignments
Verbal presentations
Portfolios
Projects
Practical exercises and demonstrations
Observation
Simulations
Role plays
Case studies
Oral questioning and / or interviewing
Peer assessment |
