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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Master of Business Studies in Auditing 
SAQA QUAL ID QUALIFICATION TITLE
96907  Master of Business Studies in Auditing 
ORIGINATOR
Tshwane University of Technology (TUT) 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
CHE - Council on Higher Education  HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Master's Degree  Field 03 - Business, Commerce and Management Studies  Finance, Economics and Accounting 
ABET BAND MINIMUM CREDITS PRE-2009 NQF LEVEL NQF LEVEL QUAL CLASS
Undefined  180  Not Applicable  NQF Level 09  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Registered-data under construction  EXCO 0324/24  2024-07-01  2027-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2028-06-30   2031-06-30  

Registered-data under construction

The qualification content is currently being updated for the qualifications with the status “Registered-data under construction” or showing “DETAILS UNDER CONSTRUCTION” to ensure compliance with SAQA’S Policy and Criteria for the registration of qualifications and part-qualifications on the National Qualifications Framework (NQF) (As amended, 2022). These qualifications are re-registered until 30 June 2027 and can legitimately be offered by the institutions to which they are registered.

 

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.  

PURPOSE AND RATIONALE OF THE QUALIFICATION 
A qualifying learner will, through research, make a significant contribution to the understanding, application and evaluation of existing knowledge of Internal Auditing and will demonstrate a high level of overall knowledge in Internal Auditing. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
B.Tech: Internal Auditing or equivalent. 

RECOGNISE PREVIOUS LEARNING? 
N 

EXIT LEVEL OUTCOMES 
The qualifying learner should be able to:
1. Conduct research and develop technologies relevant to the field of Internal Auditing.

Specified Outcomes:
1.1 Apply various research methods and techniques (C) (20 Credits).
1.2 Develop existing technologies in the field of Internal Auditing (C) (70 Credits).
1.3 Report findings and state conclusions of research in the form of a written thesis (C) (30 Credits). 

ASSOCIATED ASSESSMENT CRITERIA 
1. Various research methods and techniques are correctly applied.
2. Existing technologies are developed in order to contribute to Internal Auditing knowledge.
3. A thesis is written.

Integrated Assessment:
The learner's competence will be assessed by means of a research proposal and a thesis that demonstrate:
  • An in-depth knowledge of Internal Auditing.
  • The ability to analyse findings and to make constructive recommendations.
  • Familiarity with various research methodologies in commerce. 
    		•

    ARTICULATION OPTIONS 
    Entry into studies towards an appropriate Doctorate qualification. 

    MODERATION OPTIONS 
    As required by SERTEC 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    As required by SERTEC. 

    NOTES 
    N/A 

    LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION: 
    When qualifications are replaced, some (but not all) of their learning programmes are moved to the replacement qualifications. If a learning programme appears to be missing from here, please check the replaced 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.
     
    1. Tshwane University of Technology (TUT) 


    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.