A lot of students study procedures off-by-heart so they can remember all the tests they should perform for Machinery or other items. I’d prefer students to visualise what they’re auditing, so that they can generate and apply relevant procedures in exams without having to memorise them

Below, I’ve added a link to a tool that can help you visualise considerations you should take into account when answering Machinery risk or procedure questions in an exam at undergraduate or CTA level

(Hover your cursor over or click on the little icons to reveal each point)



If you can relate, or have a query...


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Yvonne Starkey CA(SA)

Yvonne Starkey CA(SA)

I coach accounting students who are struggling with their study habits and mindset, and want their studies to be as effective as they used to be. See more on my about page

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