Internal controls and accounting systems
AAT Level 4 Diploma in Accounting
Assessor notes
Candidate
• This sample assessment is for familiarisation purposes only and must not be used in place of a ‘live’ assessment.
• Under no circumstances should Assessor notes documents be shared with students or assessment candidates.
Principles of effective assessment*
*Extract from AATs Code of Practice for the Accounting Qualification
Assessors should ensure:
• an assessment decision is made as soon as possible after the student member has completed an assessment, or submitted the relevant evidence, and no later than two working weeks (internal moderation should take place within a further two working weeks)
• student members are aware that the assessment decision needs to be confirmed by the internal verifier and ultimately AAT
• all relevant signatures and dates are in place
• AAT assessment guidance is always followed
• full detailed written feedback is given. Remember, your feedback is for student member development, as well as a record of how/why you reached your assessment decision
• student members know what happens next, for example, more evidence needs to be submitted in order to prove competence
• witness statements are always provided on organisational headed paper and signed and dated by the line manager. Work tasks should be clearly mapped to each assessment criteria being claimed
• all additional written and oral questioning is clearly documented, mapped to the original task/assessment criteria, show the date it was completed, and the student member’s name and signature and evidence of assessment and the assessor’s signature
• assessor observation statements are always fully recorded and signed and dated by the student member and assessor. Observed activities should be clearly mapped to each assessment criteria being claimed
• evidence is valid, authentic,...