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Level 7 Diploma in Accounting and Finance

Strategic Audit Planning and Business Organisation

AF705 · Strategic Audit — Week 5 of 16

CourseAF705
Week5 of 16
SemesterII
TutorOnline in the course chat

This week’s topics

Strategic Audit Planning and Business Organisation

  1. Aligning audit strategy with organisational business models
  2. Assessing enterprise strategy and external environment risks
  3. Determination of overall and performance materiality
  4. Resource allocation and engagement economics

What you will be able to do

  • 3.1 Analyse audit strategy used in business organisations.

Activity

Seminar, guided reading and a short written task: analyse audit strategy used in business organisations.

Study materials

Videos

  • Organisational audit and control - ACCA Strategic Business Leader (SBL) · YouTube · OpenTuition · 24 min · for registered students

Further resources

  • ISA (UK) 315: Identifying and Assessing the Risks of Material Misstatement (updated September 2025) · PDF · Frc, framework · for registered students
  • Mastering Strategic Management, ch. 3: Evaluating the External Environment · PDF · Saylor Academy, textbook chapter; pp. 71–100 · for registered students
  • Risk Management for Enterprises and Individuals, ch. 5: The Evolution of Risk Management: Enterprise Risk Management · PDF · Saylor Academy, textbook chapter; pp. 185–229 · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
Week 4Week 6
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Admitted students ask questions on this week’s page in the student portal: an AI assistant trained on the course answers first, and during the course’s timetabled classes Connect to your tutor brings your tutor into the chat, who may start a call if needed.

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Course plan
  • Week 1: Evolution of Auditing Regulation
  • Week 2: Ethics and Professional Conduct in Assurance
  • Week 3: Legal and Statutory Responsibilities of Auditors
  • Week 4: Financial Statement Preparation and Audit Linkages
  • Week 5: Strategic Audit Planning and Business Organisation
  • Week 6: Audit Risk Identification and Assessment
  • Week 7: Audit Risk Mitigation and Response Design
  • Midterm: Midterm evaluation
  • Week 9: Audit Monitoring and Engagement Quality Control
  • Week 10: Technological Disruptions in Strategic Auditing
  • Week 11: Emerging Assurance Horizons and Regulatory Reforms
  • Week 12: Applying Strategic Audit in practice: case studies
  • Week 13: Assignment workshop: research, planning and referencing
  • Week 14: Assignment workshop: drafting, feedback and improvement
  • Week 15: Review and coursework completion
  • Final: Final assessment and submission
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