SAQA All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.
SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION THAT HAS PASSED THE END DATE: 

Occupational Certificate: Internal Audit Manager (Internal Audit Quality Assurer) 
SAQA QUAL ID QUALIFICATION TITLE
101370  Occupational Certificate: Internal Audit Manager (Internal Audit Quality Assurer) 
ORIGINATOR
The Institute of Internal Auditors SA 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
-   OQSF - Occupational Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Occupational Certificate  Field 03 - Business, Commerce and Management Studies  Finance, Economics and Accounting 
ABET BAND MINIMUM CREDITS PRE-2009 NQF LEVEL NQF LEVEL QUAL CLASS
Undefined  116  Not Applicable  NQF Level 08  Regular-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Passed the End Date -
Status was "Reregistered" 		 SAQA 06120/18  2018-07-01  2023-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2024-06-30   2027-06-30  

In all of the tables in this document, both the pre-2009 NQF Level and the NQF Level is shown. In the text (purpose statements, qualification rules, etc), any references to NQF Levels are to the pre-2009 levels unless specifically stated otherwise.  

This qualification does not replace any other qualification and is not replaced by any other qualification. 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:
The purpose of this qualification is to prepare a learner to operate as an Internal Audit Quality Assurer.

An Internal Audit Quality Assurer assesses the Internal Audit Activity for conformance with the International Professional Practices Framework (IPPF) and operational efficiency and effectiveness and provides guidance to improve the quality of the Internal Audit Activity.

A qualified learner will be able to:
  • Develop and implement quality assurance processes and mechanisms and provide guidance in order to ensure general conformance to the definition, standards and code of conduct of Internal Auditing.
  • Determine the level of efficiency and effectiveness of the internal audit function/activity and recommend actions to improve performance and maturity.
  • Provide guidance to ensure alignment of the Internal Audit Activity (IAA) strategic plans and activities with the organisations strategies, objectives and risks in order to meet and/or exceed stakeholder expectations.
  • Facilitate, monitor and report on the availability of a pool of appropriate skills to meet current and future needs of the internal audit function.

    Rationale:
    The role of Internal Auditing and in turn the role of Internal Audit Managers within organisations is becoming increasingly demanding. There has been an increase in the demand for Internal Auditors to fulfil the role of business, risk and corporate governance partners in organisations.

    The aim of this qualification is to develop Internal Auditors who are able to successfully evaluate the internal audit functions and processes to ensure that the International Professional Practices Framework (IPPF) and ethical business practices are being adhered to.

    This Quality Assurance specialisation has been developed with the intention of providing Internal Auditors with the knowledge, skills and competencies they require to quality assure the Internal Audit Activity (IAA) in an effort to enhance practices and to contribute to the development of future Internal Auditors.

    There is currently no Internal Audit Quality Assurance qualification in South Africa. This qualification will allow for both practical exposure and on-the-job learning in an effort to promote quality assurance of Internal Audit activities.

    The Institute of Internal Auditors South Africa (IIASA) is the SAQA recognised professional body for the Internal Audit profession in South Africa. In an effort to develop the profession and enhance the credibility of Internal Auditors in the market, the IIASA has developed this qualification and taken on the role as the Assessment Quality Partner. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Recognition of Prior Learning (RPL):
    RPL for access to the external integrated summative assessment: Accredited providers and approved workplaces must apply the internal assessment criteria specified in the related curriculum document to establish and confirm prior learning. Accredited providers and workplaces must confirm prior learning by issuing a statement of result or certifying a work experience record.

    RPL for access to the qualification: Accredited providers and approved workplaces may recognise prior learning against the relevant access requirements.

    Entry Requirements:
  • Occupational Certificate: Internal Audit Manager, Level 8. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification is made up of the following compulsory Knowledge and Practical Skill Modules:

    Knowledge Modules:
  • 121104001-KM-01, Fundamentals of Internal Audit Quality Control, Level 8, 23 Credits.
  • 121104001-KM-02, Advanced principles of Management and Communication, Level 8, 19 Credits.
    Total number of credits for Knowledge Modules: 42.

    Practical Skill Modules:
  • 121104001-PM-01, Assist the Chief Audit Executive to set up, develop, implement and maintain a Quality Assurance and Improvement Programme, Level 8, Credits 8
  • 121104001-PM-02, Review, identify and recommend appropriate performance indicators to measure all of the strategic management processes of the Internal Audit Activity, Level 8, 6 Credits.
  • 121104001-PM-03, Evaluate the relevance of the internal audit strategic plan and identify actions to ensure alignment with the organisational strategic imperatives on an ongoing basis, Level 8, 6 Credits.
  • 121104001-PM-04, Implement actions to develop, maintain and grow talent within the internal audit activity, Level 8, 9 Credits.
    Total number of credits for Practical Skill Modules: 29.

    This qualification also requires the following Work Experience Modules:
  • 121104001-WM-01, Analyse the processes of developing and implementing quality assurance processes and mechanisms, Level 8, 25 Credits.
  • 121104001-WM-02, Evaluate the processes of determining the efficiency and effectiveness of the internal audit activity, Level 08, 10 Credits.
  • 121104001-WM-03, Identify the processes of facilitating, monitoring and reporting on the availability of a pool of appropriate skills to meet current and future needs of the internal audit function, Level 8, 10 Credits.
    Total number of credits for Work Experience Modules: 45. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Develop and implement quality assurance processes and mechanisms and provide guidance in order to ensure general conformance to the definition, standards and code of conduct of Internal Audit.
    2. Determine the level of efficiency and effectiveness of the internal audit function/activity and recommend actions to improve performance and maturity.
    3. Provide guidance to ensure alignment of the IAA strategic plans and activities with the organisations strategies, objectives and risks in order to meet and/or exceed stakeholder expectations.
    4. Facilitate, monitor and report on the availability of a pool of appropriate skills to meet current and future needs of the internal audit function. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:
  • The key elements of the global Internal Audit Activity (IAA) Quality Assessment Manual are contextualised for a given quality assurance situation, taking into consideration all the immediate and future environmental aspects.
  • A Quality Assurance and Improvement plan is documented in such a way that it can be used to guide the internal and external quality assessments and ensure that all aspects of the control environment are adequately covered.
  • Assessment against the capability maturity model is undertaken to clearly and accurately determine the current maturity of the internal audit function and make appropriate recommendations to achieve the desired end state.

    Associated Assessment Criteria for Exit Level Outcome 2:
  • Internal audit performance management systems are designed appropriate to the dynamics of the organisation.
  • Performance targets are set for the internal audit function that are relevant to the organisational strategy and will ensure minimum over and under laps in accountabilities.

    Associated Assessment Criteria for Exit Level Outcome 3:
  • Audit function strategic plans are evaluated and the level of alignment/misalignment with the organisational strategies is described indicating actions required to ensure improved alignment.
  • The capability of the internal audit function to deliver on its strategy is analysed and priority actions are defined to deal with capacity gaps.

    Associated Assessment Criteria for Exit Level Outcome 4:
  • The required internal audit skills in the short, medium and long term are identified in line with the organisational growth strategy and the implications of emerging legislation.
  • A capacity building plan that describes the required development, time lines and budgets is designed.
  • Appropriate coaching and mentorship plans to deal with the short and medium term skills needs of the internal audit function are developed.

    Integrated Assessment:
    Integrated Formative Assessment:
    The skills development provider will use the curriculum to guide them on the stipulated internal assessment criteria and weighting. They will also apply the scope of practical skills and applied knowledge as stipulated by the internal assessment criteria. This formative assessment leads to entrance into the integrated external summative assessment.

    Integrated Summative Assessment:
    An external integrated summative assessment, conducted through the relevant Quality Council for Trades and Occupations (QCTO) Assessment Quality Partner is required for the issuing of this qualification. The external integrated summative assessment will focus on the Exit Level Outcomes and Associated Assessment Criteria. 
    		•

    INTERNATIONAL COMPARABILITY 
    The Certified Internal Auditor (CIA) is a globally recognised certification for Internal Auditors. It is the mark of competency and professionalism in internal auditing and over 140,000 people have been awarded the designation since its launch in 1973.

    The content of the examinations and expected outcomes is set by the global structures of IIA Incorporated United States of America (USA), and administered by affiliate organisations in more than 120 countries including South Africa.

    The Institute for Internal Auditors in South Africa (IIA SA) designations are based on the IIA Inc. International Framework of Education developed by the Institute of Internal Auditors, Inc. in the USA. This framework is globally acknowledged in 98 countries. In the various participating countries, qualifications are developed to deal with the uniqueness of the specific environments.
    The Occupational Certificate: Internal Audit Manager (Quality Assurer) was compared to the specific programmes in the United Kingdom (UK) and USA.

    United Kingdom:
    To register for the certification and take exams, you must have achieved one of the following:
  • A Degree.
    Or
  • Two years' post-secondary education (such as A-levels) and two years' experience in internal audit.
    Or
  • Four years' experience in internal audit.

    Upon registration for the CIA examination learners are issued with learning material and they can also participate in online programmes and short courses and seminars. In the UK there are currently no formal qualifications for Internal Audit Managers.

    United States of America:
    The USA follows the same pattern as in the UK and the rest of the world. Institutions require work experience and then provide tuition and coaching to learners in order to complete the CIA examination.

    Conclusion:
    Unlike in the UK and the USA, formal qualifications for internal auditing have been developed in South Africa. The content of the CIA examination was already covered in the Occupational Certificate: Internal Auditor. The content of the Occupational Certificate: Internal Audit Manager (Quality Assurer) focuses on the Internal Audit Quality Assurance aspects. 
    		•

    ARTICULATION OPTIONS 
    Horizontal Articulation:
  • Certificate: Chartered Certified Accountant, Level 8, SAQA ID 63550.
  • Postgraduate Diploma: Internal Auditing, Level 8, SAQA ID 80947.

    Vertical Articulation:
  • Master of Technology: Internal Auditing, Level 9, SAQA ID: 62357. 
    		•

    MODERATION OPTIONS 
    N/A 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    N/A 

    NOTES 
    Qualifying for external assessment:
    In order to qualify for an external assessment, learners must provide proof of completion of all required modules by means of statements of results and work experience.

    Additional legal or physical entry requirements:
    None.

    Criteria for the accreditation of providers:
    Accreditation of providers will be done against the criteria as reflected in the relevant curriculum on the Quality Council for Trades and Occupations (QCTO) website.

    The curriculum title and code is: Internal Audit Quality Assurer: 121104001.

    This qualification encompasses the following trades as recorded on the NLRD:
    This is not a trade qualification.

    Part Qualifications
    None. 

    LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION: 
     
    NONE 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS QUALIFICATION: 
    This information shows the current accreditations (i.e. those not past their accreditation end dates), and is the most complete record available to SAQA as of today. Some Primary or Delegated Quality Assurance Functionaries have a lag in their recording systems for provider accreditation, in turn leading to a lag in notifying SAQA of all the providers that they have accredited to offer qualifications and unit standards, as well as any extensions to accreditation end dates. The relevant Primary or Delegated Quality Assurance Functionary should be notified if a record appears to be missing from here.
     
    NONE 


    All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.