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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Diploma in Internal Auditing 
SAQA QUAL ID QUALIFICATION TITLE
101212  Diploma in Internal Auditing 
ORIGINATOR
Walter Sisulu University 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
CHE - Council on Higher Education  HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Diploma (Min 360)  Field 03 - Business, Commerce and Management Studies  Finance, Economics and Accounting 
ABET BAND MINIMUM CREDITS PRE-2009 NQF LEVEL NQF LEVEL QUAL CLASS
Undefined  360  Not Applicable  NQF Level 06  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Reregistered  EXCO 0821/24  2021-07-01  2027-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2028-06-30   2033-06-30  

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 replaces: 
Qual ID Qualification Title Pre-2009 NQF Level NQF Level Min Credits Replacement Status
80168  National Diploma: Internal Auditing  Level 6  NQF Level 06  360  Complete 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:
A qualifying learner will be able to perform (manual and computerised) financial and operational audit functions as part of an audit team or independently.

Rationale:
The internal audit function is recognised internationally as an essential part of good corporate governance in organisations, entities and government departments. In South Africa, legislation requires the establishment of an internal audit function in every public sector entity. This qualification will help to provide the required number of graduates to be able to fulfil the internal audit role. They will also to develop the required competencies, such as, to plan, implement, manage and advise on internal audits. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Recognition of Priuor learning (RPL)
RPL may be used to grant access to the qualification to learners who do not meet the minimum entry requirements.

Entry Requirements:
The minimum entry requirement is:
  • National Senior Certificate, Level 4 granting access to Diploma studies or its equivalent. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    N 

    QUALIFICATION RULES 
    This qualification consists of compulsory modules at Level 6 totalling 360 Credits.
    Modules:
  • Business Information Systems Module 2, 12 Credits.
  • Cost Accounting 1 Module 1, 12 Credits.
  • Financial Accounting 1 Module 2, 12 Credits.
  • Commercial Law for Accountants Module 2, 12 Credits.
  • Communication Skills, 12 Credits.
  • Financial Accounting 1 Module 1, 12 Credits.
  • Business Information Systems Module 1, 12 Credits.
  • Economics 1 Module 2, 12 Credits.
  • Entrepreneurial Skills, 12 Credits.
  • Economics 1 Module 1, 12 Credits.
  • Financial Accounting 2 Module 1, 12 Credits.
  • Cost Accounting Module 2, 12 Credits.
  • Business Calculations, 12 Credits.
  • Commercial Law for Accountants 1, 12 Credits.
  • Taxation Module 1, 12 Credits.
  • Auditing Module 2, 12 Credits.
  • Commercial Law for Accountants Module 3, 12 Credits.
  • Auditing Module 1, 12 Credits.
  • Financial Accounting 2 Module 2, 12 Credits.
  • Cost Accounting Module 3, 12 Credits.
  • Financial Accounting Module 3, 12 Credits.
  • Taxation II Module I, 12 Credits.
  • Internal Auditing III Module 1, 12 Credits.
  • Corporate Procedures, 12 Credits.
  • Statistics II, 12 Credits.
  • Financial Accounting III Module 2, 12 Credits.
  • Business Information systems II Module 1, 12 Credits.
  • Business Information Systems II Module 2, 12 Credits.
  • Internal Auditing III Module 2, 12 Credits.
  • Taxation Module 2, 12 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Implement and maintain accounting systems in compliance with basic principles.
    2. Analyse cost management accounting and accounting systems in compliance with national and international principles.
    3. Apply and use a variety of quantitative techniques.
    4. Do advanced assessments of individual, company tax and value added tax and assess accounting systems and internal control systems. 

    ASSOCIATED ASSESSMENT CRITERIA 
    The following Associated Assessment Criteria will be applied in an integrated manner to the Exit Level Outcomes:
  • Implement and maintain accounting systems in compliance with basic principles.
  • Analyse cost management accounting and accounting systems in compliance with national and international principles.
  • Apply and use a variety of quantitative techniques.
  • Do advanced assessments of individual, company tax and value added tax.
  • Assess accounting systems and internal control systems.
  • Respond to the challenges that face the corporate world.
  • Use appropriate internal auditing and general accounting principles.
  • Effectively execute internal audit tasks in a business environment.
  • Apply specialised income tax, value added tax, auditing and accounting knowledge to all financial and taxation related matters, independently as taxation officer in the SARS office or as senior clerk under the supervision of an accountant with an accounting firm.

    Integrated Assessment
    The following assessment tools are utilised:
  • Portfolios.
  • Simulations.
  • Written assignments.
  • Written tests.
  • Case studies and case presentations.
  • Face-to-face contact with learners. 
    		•

    ARTICULATION OPTIONS 
    This qualification allows for vertical and horizontal articulation.

    Vertical Articulation:
  • Advanced Diploma in Internal Auditing, Level 7.
  • Bachelor of Accounting Sciences in Internal Auditing, Level 7.
  • Diploma: Technician: Internal Auditing, Level 7.
  • Bachelor of Commerce in Internal Auditing, Level 7.

    Horizontal Articulation:
  • Diploma in Financial Accounting, Level 6. 
    		•

    MODERATION OPTIONS 
    N/A 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    N/A 

    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. Walter Sisulu University 


    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.