Auditing Profession Act, 2005 (Act No. 26 of 2005)Board NoticesIndependent Regulatory Board for AuditorsPublic Practice Examination (PPE) - Examination Regulations19. Marking of Examination Scripts |
| 19.1 | Prior to any marking taking place, copies of the examination question paper and the DRAFT suggested solution will be forwarded to providers of recognised academic, education and training programmes for comment. |
| 19.2 | A sample will be drawn from each question in the examination and will be reviewed by the markers and umpires responsible for the relevant question. |
| 19.3 | The results of the review and the comments received will be considered at a meeting of the Examinations Committee to determine the extent to which the suggested solutions and mark plans require amendment. |
| 19.4 | After consideration of the relevant information, a FINAL suggested solution and mark plan will be drawn up. Only once the suggested solutions and mark plans have been finalised and approved by the Examinations Committee, will the official instruction be issued to commence with the marking. |
| 19.5 | Markers and umpires will be appointed by the Examinations Committee based on their expertise in a particular subject area and experience in the marking of examination scripts. |
| 19.6 | Each examination script for each question will be assessed by at least two independent markers who will record the marks allocated to that question on their separate mark plans. Only once an examination script has been independently assessed by both markers, will the markers disclose their respective mark allocations. |
| 19.7 | An umpire will be assigned to each question. |
| 19.8 | In instances where the two markers are unable to reach consensus on the number of marks to be awarded to a particular examination script, the umpire assigned to that question will review the examination script and then award a final mark. |
| 19.9 | In instances where the umpire is unable to resolve the matter, he/she will refer it to the Examinations Committee will then review the examination script and decide on the final mark to be awarded. This decision of the Examinations Committee is final and binding. |
| 19.10 | The umpire assigned to each question will review a sample of the examination scripts once the marking process has been completed in order to satisfy himself/herself that marks were awarded consistently in accordance with the final suggested solution and mark plan. The umpire has the authority to take such remedial action that he/she deems fit if he/she is not satisfied with the marking process. |
| 19.11 | Once the assessment process has been completed, the results will be entered into an electronic examination system. Every effort will be made to ensure that data captured is accurate in all respects. After capturing, the actual marks awarded on the examination script will be verified against the recorded data to ensure that every candidate is awarded the correct mark. |