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: |
Occupational Certificate: Internal Audit Manager |
SAQA QUAL ID | QUALIFICATION TITLE | |||
101520 | Occupational Certificate: Internal Audit Manager | |||
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 | 233 | Not Applicable | NQF Level 08 | Regular-ELOAC |
REGISTRATION STATUS | SAQA DECISION NUMBER | REGISTRATION START DATE | REGISTRATION END DATE | |
Reregistered | EXCO 0425/24 | 2018-07-01 | 2025-12-30 | |
LAST DATE FOR ENROLMENT | LAST DATE FOR ACHIEVEMENT | |||
2026-12-30 | 2029-12-30 |
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 Manager. An Internal Audit Manager manages internal audit functions and engagements (including assurance and consulting services) in accordance with the International Professional Practices Framework (IPPF) in order to contribute to the optimisation of organisational objectives and leadership. A qualified learner will be able to: Rationale: This qualification is one of a suite of four qualifications that caters for the Internal Audit profession. The role of Internal Auditing and 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. Research has indicated that it is imperative that the competency levels of Internal Audit Managers in South Africa be addressed as a matter of urgency. This Occupational Certificate builds on the knowledge, competencies and skills obtained through achievement of the Occupational Certificate: Internal Auditor, Level 7 qualification. The aim of this qualification is to develop higher levels of cognitive and behavioural skills in individuals who will fill management roles in the future. The Internal Audit Manager qualification has been developed with the intention of providing internal auditors with the knowledge, skills and competencies they require to effectively develop and manage Internal Audit functions that are able to effectively and successfully contribute to organisational and economic sustainability and integrity. There is currently no other Internal Audit qualification in South Africa that ensures that candidates obtain practical exposure in a safe environment or on-the-job learning in an effort to develop future Internal Audit Managers. The Institute of Internal Auditors South Africa (IIA SA) is the South African Qualifications Authority 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 IIA SA has developed this qualification and taken on the role as the Assessment Quality Partner. This qualification will serve as the underpinning qualification for the IIA SA Professional Internal Auditor (PIA) designation. |
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 Auditor at Level 7. |
RECOGNISE PREVIOUS LEARNING? |
Y |
QUALIFICATION RULES |
This qualification is made up of the following compulsory Knowledge and Practical Skill Modules:
Knowledge Modules: Total number of credits for Knowledge Modules: 40. Practical Skill Modules: Total number of credits for Practical Skill Modules: 51. This qualification also requires the following Work Experience Modules: Total number of credits for Work Experience Modules: 142. |
EXIT LEVEL OUTCOMES |
1. Collaborate with other levels of defence defined within the combined assurance plan in order to optimise the utilisation of resources in providing assurance over organisational risks.
2. Provide an overall assurance regarding the governance, risk and control environments of organisations. 3. Develop a long term internal audit strategy and annual audit plans that support the achievement of strategic organisational objectives. 4. Manage a portfolio of engagement projects utilising an array of project management techniques and methodologies for assurance and consulting engagements. 5. Prepare engagement letters for assurance and consulting activities. 6. Review all engagement related documentation and ensure compliance with the IPPF standards. 7. Establish and implement a quality assurance and improvement programme for an internal audit function/activity. 8. Prepare and contribute to the audit committee and board packs and opinion on the internal controls. |
ASSOCIATED ASSESSMENT CRITERIA |
Associated Assessment Criteria for Exit Level Outcome 1:
Associated Assessment Criteria for Exit Level Outcome 2: Associated Assessment Criteria for Exit Level Outcome 3: Associated Assessment Criteria for Exit Level Outcome 4: Associated Assessment Criteria for Exit Level Outcome 5: Associated Assessment Criteria for Exit Level Outcome 6: Associated Assessment Criteria for Exit Level Outcome 7: Associated Assessment Criteria for Exit Level Outcome 8: > The internal audit contribution to the Audit Committee pack is prepared; > The opinion over the internal control statement is prepared to be considered for inclusion in the integrated/annual report; and > A presentation to executive and audit committee is prepared. 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 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 (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 United States of America. 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 was compared to the unique programmes in the United Kingdom and United States of America. United Kingdom: To register for the certification and take exams, the learner must hold one of the following: 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 in order to complete the CIA examination. Conclusion: South Africa seems to be the only country where formal qualifications for internal auditing have been crafted. The content of the CIA examination was already covered in the Occupational Certificate: Internal Auditor The content of the Occupational Certificate: Internal Audit Manager, focuses on the management role within this function. |
ARTICULATION OPTIONS |
Horizontal Articulation:
Vertical Articulation: |
MODERATION OPTIONS |
N/A |
CRITERIA FOR THE REGISTRATION OF ASSESSORS |
N/A |
NOTES |
Qualifying for external assessment:
Additional legal or physical entry requirements: Criteria for the accreditation of providers: This qualification encompasses the following trades as recorded on the NLRD: Part Qualifications: |
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. |