This apprenticeship is in development and is subject to change
An apprenticeship is only available for delivery when both the standard and assessment plan is approved and a funding band (core government contribution) has been assigned to the standard.
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Proposal approved
Occupational standard approved
End-point assessment plan approved
Funding approved
This document explains the requirements for end-point assessment (EPA) for the internal audit technician apprenticeship. This apprenticeship has an integrated qualification which means both the qualification and apprenticeship need to be completed, passed and awarded during the same period.
The awarding body (AB) is accountable for the integrated assessment method. The end-point assessment organisation (EPAO) must take responsibility for all other assessment methods in the EPA. EPAOs and ABs must work collaboratively to manage the delivery of the EPA.
Internal audit technician apprentices, their employers, training providers and other interested parties should read this document.
A full-time internal audit technician apprentice typically spends 18 months on-programme. The apprentice must spend at least 12 months on-programme and complete the required amount of off-the-job training in line with the apprenticeship funding rules.
The EPA should be completed within an EPA period lasting typically 2 month.
The apprentice must complete their training and meet the gateway requirements before starting their EPA. The EPA will assess occupational competence.
The EPA is taken in the EPA period. The EPA period starts when the EPAO confirms the gateway requirements have been met and is typically 2 month.
The EPAO should confirm the gateway requirements have been met and start the EPA as quickly as possible.
The apprentice’s employer must be content that the apprentice is occupationally competent. That is, they are deemed to be working at or above the level set out in the apprenticeship standard and ready to undertake the EPA. The employer may take advice from the apprentice's training provider, but the employer must make the decision. The apprentice will then enter the gateway.
The apprentice must meet the gateway requirements before starting their EPA.
They must:
Portfolio of evidence requirements
The apprentice must compile a portfolio of evidence during the on-programme period of the apprenticeship. It should only contain evidence related to the knowledge, skills, and behaviours (KSBs) that will be assessed by the professional discussion. It will typically contain 15 discrete pieces of evidence. Evidence must be mapped against the KSBs. Evidence may be used to demonstrate more than one KSB; a qualitative, as opposed to quantitative, approach is suggested.
Evidence sources may include workplace documentation and records, for example:
This is not a definitive list; other evidence sources can be included.
The portfolio of evidence should not include reflective accounts or any methods of self-assessment. Any employer contributions should focus on direct observation of performance, for example, witness statements, rather than opinions. The evidence provided should be valid and attributable to the apprentice; the portfolio of evidence should contain a statement from the employer and apprentice confirming this.
The EPAO should not assess the portfolio of evidence directly as it underpins the discussion. The independent assessor should review the portfolio of evidence to prepare questions for the discussion. They are not required to provide feedback after this review.
Gateway evidence must be submitted to the EPAO, along with any organisation specific policies and procedures requested by the EPAO.
The integrated assessment method must be delivered after the non-integrated assessment method has been attempted. This means that the professional discussion must have been attempted before the Introductory Certificate in Internal Audit Practice exam can be taken.
This ordering of assessment methods ensures that the mandated qualification and apprenticeship are awarded together.
In the professional discussion, an independent assessor and apprentice have a formal two-way conversation. It gives the apprentice the opportunity to demonstrate the KSBs mapped to this assessment method.
This assessment method is being used because:
reduces the assessment burden on the apprentice
The professional discussion must be structured to give the apprentice the opportunity to demonstrate the KSBs mapped to this assessment method to the highest available grade.
An independent assessor must conduct and assess the professional discussion.
The purpose of the independent assessor’s questions will be to assess the apprentice’s competence against the following themes:
The EPAO must give an apprentice 14 days' (calendar days) notice of the professional discussion.
The independent assessor must have at least 2 weeks to review the supporting documentation.
The apprentice must have access to their portfolio of evidence during the professional discussion.
The apprentice can refer to and illustrate their answers with evidence from their portfolio of evidence however, the portfolio of evidence is not directly assessed.
The professional discussion must last for 60 minutes. The independent assessor can increase the time of the professional discussion by up to 10%. This time is to allow the apprentice to respond to a question if necessary.
The independent assessor must explain to the apprentice the format and timescales of the professional discussion before it starts. This does not count towards the assessment time.
The independent assessor must ask at least 5 questions. The independent assessor must use the questions from the EPAO’s question bank or create their own questions in line with the EPAO’s training. Follow-up questions are allowed where clarification is required.
The apprentice may choose to end the assessment method early. The apprentice must be confident they have demonstrated competence against the assessment requirements for the assessment method. The independent assessor or EPAO must ensure the apprentice is fully aware of all assessment requirements. The independent assessor or EPAO cannot suggest or choose to end the assessment methods early, unless in an emergency. The EPAO is responsible for ensuring the apprentice understands the implications of ending an assessment early if they choose to do so. The independent assessor may suggest the assessment continues. The independent assessor must document the apprentice’s request to end the assessment early.
The independent assessor must make the grading decision.
The independent assessor must keep accurate records of the assessment. They must record:
The professional discussion must take place in a suitable venue selected by the EPAO for example, the EPAO’s or employer’s premises.
The professional discussion can be conducted by video conferencing. The EPAO must have processes in place to verify the identity of the apprentice and ensure the apprentice is not being aided.
The professional discussion should take place in a quiet room, free from distractions and influence.
The EPAO must develop a purpose-built assessment specification and question bank. It is recommended this is done in consultation with employers of this occupation. The EPAO must maintain the security and confidentiality of EPA materials when consulting with employers. The assessment specification and question bank must be reviewed at least once a year to ensure they remain fit-for-purpose.
The assessment specification must be relevant to the occupation and demonstrate how to assess the KSBs mapped to this assessment method. The EPAO must ensure that questions are refined and developed to a high standard. The questions must be unpredictable. A question bank of sufficient size will support this.
The EPAO must ensure that the apprentice has a different set of questions in the case of re-sits or re-takes.
The EPAO must produce the following materials to support the professional discussion underpinned by a portfolio of evidence:
The EPAO must ensure that the EPA materials are subject to quality assurance procedures including standardisation and moderation.
This is an integrated assessment method. This integrated assessment method forms part of the apprenticeship’s EPA as well as the awarding of the qualification.
The KSBs aligned to this integrated assessment method will be assessed and graded by the awarding body (AB) and contribute to the overall outcome of the apprenticeship and the qualification.
In the integrated exam - introductory certificate in internal audit practice, the apprentice answers questions in a controlled and invigilated environment. It gives the apprentice the opportunity to demonstrate the knowledge mapped to this assessment method.
This assessment method is being used because:
The integrated exam - introductory certificate in internal audit practice must be structured to give the apprentice the opportunity to demonstrate the knowledge mapped to this assessment method. The delivery of the test must align with the conditions set out by the AB for the integrated qualification. The test can be computer or paper based. The apprentice must be given notice of the date and time of the test.
The test must be taken in the presence of an invigilator who is the responsibility of the AB.
The AB must have an invigilation policy setting out how the test must be conducted. It must state the ratio of apprentices to invigilators for the setting and allow the test to take place in a secure way.
The AB is responsible for the security of the test including the arrangements for on-line testing. The AB must ensure that their security arrangements maintain the validity and reliability of the test.
The responsibility for the marking of the test is with the AB. They must produce a marking scheme to be followed. Marking by computer is allowed where question types support this.
The AB is responsible for overseeing the marking, standardisation and moderation of the test.
The apprentice must take the test in a suitably controlled and invigilated environment that is a quiet room, free from distractions and influence. The AB must check the venue is suitable.
The AB must develop a purpose-built assessment specification and question bank. It is recommended this is done in consultation with employers or subject matter experts for this occupation. The AB should maintain the security and confidentiality of EPA materials when consulting with employers. The assessment specification and question bank must be reviewed to ensure they remain fit-for-purpose.
The assessment specification must be relevant to the occupation and demonstrate how to assess the KSBs mapped to this assessment method. The AB must ensure that questions are refined and developed to a high standard. The questions must be unpredictable. A question bank of sufficient size will support this.
The AB must ensure that apprentice has a different set of questions in the case of re-sits or re-takes.
The AB must produce the following materials to support this assessment method:
The AB must ensure that the materials are subject to quality assurance procedures including standardisation and moderation.
Performance in the EPA determines the overall grade of:
An independent assessor must individually grade the
The EPAO must combine the individual assessment method grades to determine the overall EPA grade.
If the apprentice fails one assessment method or more, they will be awarded an overall fail.
To achieve an overall pass, the apprentice must achieve at least a pass in all the assessment methods. To achieve an overall distinction, the apprentice must achieve a distinction in the professional discussion and a pass in the integrated assessment.
Awarding bodies should make clear in their marking criteria which grade boundary for the integrated assessment method represents a pass grade for the EPA. This pass grade must reflect demonstration of occupational competence in the KSBs.
Grades from individual assessment methods must be combined in the following way to determine the grade of the EPA overall.
If the apprentice fails one assessment method or more, they can take a re-sit or a re-take at their employer’s discretion. The apprentice’s employer needs to agree that a re-sit or re-take is appropriate. A re-sit does not need further learning, whereas a re-take does. The apprentice should have a supportive action plan to prepare for a re-sit or a re-take.
The employer and the EPAO should agree the timescale for a re-sit or re-take. A re-sit is typically taken within 2 month of the EPA outcome notification. The timescale for a re-take is dependent on how much re-training is required and is typically taken within 3 months of the EPA outcome notification.
Non-integrated assessment methods must be attempted before the integrated assessment method is attempted. The re-sit or re-take opportunities for the integrated assessment method must fall within the typical EPA period timeframes. This is to ensure that apprentices are not disadvantaged by the assessment of qualifications being available within an assessment window occurring once a year.
Failed assessment methods must be re-sat or re-taken within a 6-month period from the EPA outcome notification, otherwise the entire EPA will need to be re-sat or re-taken in full.
Re-sits and re-takes are not offered to an apprentice wishing to move from pass to a higher grade.
The apprentice will get a maximum EPA grade of pass if they need to re-sit or re-take one or more assessment methods, unless the EPAO determines there are exceptional circumstances.
Reasonable adjustments
The EPAO and AB must have reasonable adjustments arrangements for the EPA.
This should include:
Adjustments must maintain the validity, reliability and integrity of the EPA as outlined in this EPA plan.
Special considerations
The EPAO and AB must have special consideration arrangements for the EPA.
This should include:
Special considerations must maintain the validity, reliability and integrity of the EPA as outlined in this EPA plan.
Internal quality assurance refers to the strategies, policies and procedures that an EPAO and AB must have in place to ensure valid, consistent and reliable end-point assessment decisions.
EPAOs and ABs for this end-point assessment plan must adhere to the requirements within the roles and responsibilities table.
They must also appoint independent assessors who:
Chartered Institute of Internal Auditors (CIIA)
Affordability of the EPA will be aided by using at least some of the following:
This apprenticeship aligns with:
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