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OTHM Level 7 Strategic Audit (Y/615/3240) Assignment Brief 2026
| University | OTHM Qualifications |
| Subject | Strategic Audit (Y/615/3240) |
Strategic Audit Assignment Brief
| Qualification | OTHM Level 7 Diploma in Accounting and Finance (603/5882/8) |
| Unit Reference Code | Y/615/3240 |
| Unit Title | Strategic Audit |
Unit Aims
The aim of this unit is to develop learners’ understanding of how managers can position and execute business strategy appropriately. This will involve an in-depth study of the strategic auditing process and related procedures. Learners will be able to understand and apply suitable investigative techniques to both positive and negative environments.
Learning Outcomes and Assessment Criteria
| Learning Outcome – The learner will: | Assessment Criterion – The learner can: |
| 1. Understand historic and current auditing processes and procedures. | 1.1 Assess the historic and current auditing regulatory environment.
1.2 Explain the rules of professional conduct for auditors. 1.3 Critically assess the rules of professional conduct for auditors. |
| 2. Understand the importance of legal and professional requirements when completing an audit. | 2.1 Explain the legal and professional requirements when completing an audit.
2.2 Evaluate the importance of the legal and professional requirements on the performance of an audit. |
| 3. Understand audit strategy. | 3.1 Analyse audit strategy used in business organisations.
3.2 Assess the effectiveness of the audit monitoring process. |
| 4. Understand the risk involved in the audit process. | 4.1 Discuss the risk involved in the audit process.
4.2 Analyse appropriate measures to minimise identified risk. 4.3 Explain the link between account preparation and the audit completed. |
| 5. Understand current developments in auditing. | 5.1 Assess current developments in auditing.
5.2 Assess the importance of the current developments in audit processes. |
Assessment
To achieve a ‘pass’ for this unit, learners must provide evidence to demonstrate that they have fulfilled all the learning outcomes and meet the standards specified by all assessment criteria.
| Learning Outcomes to be met | Assessment criteria to be covered | Type of assessment | Word count |
| All 1 to 5 | All ACs under LO 1 to 5 | Business Report | 4500 words |
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