HI6026 Group Assignment T1 2026 Assessment Guidelines Group Assignment Assessment Details and Submission Guidelines Trimester T1 2026 Unit Code HI6026 Unit Title Auditing, Assurance and Compliance Assessment Type Group Assignmen

HI6026 Group Assignment T1 2026 Assessment Guidelines Group Assignment

Assessment Details and Submission Guidelines Trimester T1 2026 Unit Code HI6026 Unit Title Auditing, Assurance and Compliance Assessment Type Group Assignment Weight 40% Submission Guidelines All work must be submitted on Blackboard by the due date along with a completed Assignment Cover Page.

The assignment must be in MS word format unless otherwise specified.

Academic Integrity Information Holmes Institute is committed to ensuring and upholding academic integrity. All assessments must comply with academic integrity guidelines. Please learn about academic integrity and consult your teachers with any questions. Violating academic integrity is serious and punishable by penalties that range from deduction of marks, failure of the assessment task or unit involved, suspension of course enrolment, or cancellation of course enrolment. Penalties This assessment must be submitted on Blackboard by the due date and time, as late penalties apply (refer Student Handbook). Assessment submitted without a completed Assessment Cover Page will receive a twenty percent (20%) penalty. This assessment must be submitted in Microsoft Word format (unless otherwise explicitly specified in the assessment instructions). Submissions which breach this requirement will receive a twenty percent (20%) penalty. A twenty percent (20%) penalty will be imposed for all single student (solo) group assessment submissions. Assessments submitted to Blackboard via a Virtual Private Network will receive a fifty percent (50%) penalty. Assessment submitted to Blackboard via an overseas IP address is a direct breach of the Holmes' Student Academic Conduct and Integrity Policy and will be reported for academic misconduct with associated penalties imposed. Reference sources must be cited in the text of the report and listed appropriately at the end in a reference list using Holmes Institute Adapted Harvard Referencing method. The use of an incorrect reference method, and/or missing/incorrect citations will receive a twenty percent (20%) penalty. For all other penalties, please refer to the Group Assessment Instructions listed on Blackboard. HI6026 Group Assignment T1 2026

Group Assignment Guidelines and Specifications

Reference requirements

Adapted Harvard Referencing

Adapted Harvard Referencing approach example and guidelines:

Reference sources in assignments are limited to sources which provide full text access to the source's content for lecturers and markers. The Reference list should be located on a separate page at the end of the essay and titled: References. It should include the details of all the in-text citations, arranged alphabetically A-Z by author surname and each referenced numbered (1 to 10 etc.). In addition, each reference MUST include a hyperlink to the full text of the cited reference source.

1. Hawking, P., McCarthy, B. & Stein, A. 2004. Second Wave ERP Education, Journal of Information Systems Education, Fall, http://jise.org/Volume15/n3/JISEv15n3p327.pdf All assignments will require additional in-text reference details which will consist of the surname of the author/authors or name of the authoring body, year of publication, page number of the content, paragraph where the content can be found. For example, "The company decided to implement an enterprise-wide data warehouse business intelligence strategy (Hawking et al, 2004, p3(4))."

Non-Adherence to Referencing Guidelines

Where students do not follow the above guidelines:

Students who submit assignments which do not comply with the guidelines, a 20% penalty will be applied. Later penalties will apply, as per the Student Handbook each day, after the student/s have been notified of the resubmission requirements. HI6026 Group Assignment T1 2026

Students who comply with guidelines and the citations are "fake" will be reported for academic misconduct.

Assignment Requirements – Questions

Groups must be formed by members from the same class. Each group has been allocated a subject company for completing this assignment. In the excel file "Find Your Company" under "Assessments" on Blackboard, you will find the listed company you have been allocated for completing this assignment.

As a group, your assignment should be based on the company allocated to your group (Refer to the information given above). Your assignment will not be marked if you use a different company than the one you have been allocated, or you will be asked to resubmit your assignment using the correct company. Students are not allowed to complete the assignment using the same company as used by another group.

Go to the website of your allocated company. Then, go to the Investor Relations section of the website. This section may be called: "Investors", "Shareholder Information," or similar titles. In this section, find the company's annual report and other related reports. Download the firm's latest annual report and other related information and reports and save it to your computer. For example, these reports may be dated 30 June 2024 or 30 June 2025.

Requirements – Questions

As a group, assume that you have been appointed as the external auditor for your allocated company for the financial year ending June 2024 or 2025. Prepare a report to adequately address the following:

Part 1

As external auditors for the assigned company, prepare a report on this part that includes the following:

Describe the key characteristics of the company and its business strategy, including the industry in which it operates, and the market conditions it faces. Identify the major business risks and threats facing the company and assess their potential impact on its operations and financial reporting, particularly in relation to audit planning and risk assessment. Assess the likelihood of material misstatements in the company's financial statements by analyzing factors contributing to inherent and control risks. Additionally, explain the concept of detection risk and its significance within the audit process (15 marks) HI6026 Group Assignment T1 2026

Part 2

Sustainability Assurance Engagements in Australia: mandatory ESG reporting

Australia has recently introduced mandatory climate-related financial disclosures and is progressively moving toward mandatory assurance of sustainability (ESG) information.

Critically evaluate the importance of mandatory sustainability and ESG reporting and assurance in the Australian context and check if your allocated company is compliant.

In your response:

Analyze how mandatory ESG reporting enhances transparency, accountability, and decision-usefulness for stakeholders. Critically examine the challenges and limitations associated with mandatory ESG reporting and assurance, including issues related to measurement uncertainty, greenwashing, and auditability of non-financial information. Evaluate the implications for the auditing profession, particularly in terms of: audit evidence, professional judgement, assurance levels (limited vs reasonable), and the expansion of the auditor's role. Discuss whether mandatory ESG reporting is likely to reduce or widen the audit expectation gap, providing justification for your argument. (15 marks)  

The assignment structure must be as follows:

HolmesInstitute Assignment Cover Sheet – Full Name, Student No., Contribution. Executive Summary The Executive summary should be concise and not involve too much detail. It should make commentary on the main points only and follow the sequence of the report. Write the Executive Summary after the report is completed, once you have an overview of the entire text. The Executive Summary appears on the first page of the report. Contents Page – This needs to show a logical listing of all the sub-headings of the report's contents. Note this is excluded from the total word count. Introduction – A short paragraph that includes background, scope and the main points raised in order of importance. There should be a brief conclusion at the end of the Introduction. Main Body Paragraphs with numbered subheadings – Detailed information that elaborates on the main points raised in the Introduction. Each paragraph should begin with a clear topic sentence, then supporting sentences with facts and evidence obtained from research and finish with a concluding sentence at the end. Conclusion – A logical and coherent evaluation based on a thorough and an objective assessment of the research performed. Appendices – Include any additional explanatory information which is supplementary and/or graphical help communicate the main ideas made in the report. Refer to the appendices in the main body paragraphs, as and where appropriate. (Note this is excluded from the total word count.) HI6026 Group Assignment T1 2026

Group Formation and Group Assignment

To ensure that all students participate equitably in the group assignment and that students are responsible for the academic integrity of all components of the assignment. You need to complete the following Group Assignment Task Allocation table, relevant evidence (authenticity of your assignment) which identifies which student/students are responsible for the various sections of the assignment.

This table needs to be completed and submitted with the assignment as it is a compulsory component required before any grading is undertaken. Students that are registered in a solo group are not required to fill this table.

Both assessment items must be submitted on Blackboard. The written assignment must be in a report format and submitted through safe assign prior to final submission. The originality percentage should be as low as possible. The written submission must be double-checked, edited and rephrased if the originality percentage and plagiarism risk is noted as high, as per safe assign.

Marking Criteria

Group Assignment Marking Criteria Weighting • Executive Summary 2% • Introduction and Main Body of the Report 30% • Overall Presentation, Evidence of research and use of appropriate refencing in the assignment 8% Total Weight of the Report 40% Assignment Section Student/Students HI6026 Group Assignment T1 2026

Academic Integrity

Holmes Institute is committed to ensuring and upholding Academic Integrity, as Academic integrity is integral to maintaining academic quality and the reputation of Holmes' graduates. Accordingly, all assessment tasks need to comply with academic integrity guidelines. Table 1 identifies the six categories of Academic Integrity breaches. If you have any questions about Academic Integrity issues related to your assessment tasks, please consult your lecturer or tutor for relevant referencing guidelines and support resources. Many of these resources can also be found through the Study Sills link on Blackboard.

Academic Integrity breaches are a serious offence punishable by penalties that may range from deduction of marks, failure of the assessment task or Unit involved, suspension of course enrolment, or cancellation of course enrolment.

Table 1: Six categories of Academic Integrity breaches

Plagiarism Reproducing the work of someone else without attribution. When a student submits their own work on multiple occasions this is known as self-plagiarism. Collusion Working with one or more other individuals to complete an assignment, in a way that is not authorized. Copying Reproducing and submitting the work of another student, with or without their knowledge. If a student fails to take reasonable precautions to prevent their own original work from being copied, this may also be considered an offence. Impersonation Falsely presenting oneself, or engaging someone else to present as oneself, in an in-person examination. Contract cheating Contracting a third party to complete an assessment task, generally in exchange for money or other manners of payment. Data fabrication and falsification Manipulating or inventing data with the intent of supporting false conclusions, including manipulating images. Source: INQAAHE, 2020 HI6026 Group Assignment T1 2026

Marking Rubric

  Excellent HD Very Good D Good C Satisfactory P Unsatisfied F Executive Summary (2 marks) Very effectively written synopsis with clear communication of the main points in concise paragraph. Competently composed a strong synopsis. The main points are communicated well. Synopsis is professionally written with all the expected points raised. Synopsis is clearly written, but it is brief or has some errors. Synopsis is deficient and poorly written. Too brief. Main Body Including Introduction (30 marks) Main points are logically ordered, sharp sense of structuring and arrangement of key information. Supporting details are specific to the points and adequate facts and other evidence are provided and well-articulated. There are valid points raised with a good argument. Paragraphing is noted, and the points in the introduction are explained in more detail with supporting evidence. Structure is professionally organised. There are valid points raised. Paragraphing is noted, and the points in the introduction are explained in more detail with some supporting evidence. Structure is well organised. There are valid points raised. Paragraphing is noted, and the points in the introduction are explained in more detail with some supporting evidence. Satisfactory organization: main points are there but they are disjointed. Structure is adequately well organised. Poorly organized. no logical progression; beginning and ending vague. No structure. Lacks substance. No research noted. Overall Presentation, Evidence of research and use of appropriate refencing in the assignment (8 marks) Total (40) References are consistently correct using Adapted Harvard style. No missing citations. A strong reference list with relevant and credible sources used. Evidence of extensive research. And excellent presentation References are consistently correct using Harvard style. No missing citations. References used are good, but not extensive. However, a very good prestation report