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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Occupational Certificate: Public Sector Auditor 
SAQA QUAL ID QUALIFICATION TITLE
117326  Occupational Certificate: Public Sector Auditor 
ORIGINATOR
DQP - Southern African Institute of Government Aud 
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  315  Not Applicable  NQF Level 08  Regular-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Registered  SAQA 12129/20  2020-07-30  2025-07-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2026-07-30   2029-07-30  

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
21476  Certificate: Government Auditor  Level 7  NQF Level 08  120   

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:
The purpose of this qualification is to prepare a learner to operate as a Public Sector Auditor. A qualified learner will perform external audit engagements to report on the public sector expenditure, performance and compliance in accordance with relevant standards and legislative requirements.

A qualified learner will be able to:
  • Manage all aspects of an external audit as it applies to a specific public sector institution;
  • Identify, audit and report ethically on associated risks of a public sector institution;
  • Audit and report on the financial health status of a public sector institution; and
  • Document, conclude, report and communicate audit findings.

    Rationale:
    The public sector auditing environment is uniquely diverse with immense demands on the professional performance of the public sector auditors. The evolving accountability structures in the public sector demand that the public sector auditor is not merely a general audit practitioner. An occupational profile for a public sector auditor was developed with inputs from the Independent Regulatory Board for Auditors (IRBA) and the Southern African Institute of Government Auditors (SAIGA), Universities, Association of Certified Fraud Examiners, South Africa (ACFESA), Institute of Internal Auditors South Africa (IIA SA) and the Office of the Accountant General (OAG).

    Professional standards and guidelines are essential for the credibility, quality and professionalism of public-sector auditing. This qualification was developed to promote independent and effective auditing of public sector institutions. Public-sector auditing helps to create suitable conditions and reinforce the expectation that public sector institutions and public servants will perform their functions effectively, efficiently, ethically and in accordance with the applicable laws and regulations.

    The qualification is aimed at preparing Public Sector Auditors to conduct:
  • Financial Audits.
  • Performance Audits.
  • Compliance Audits; and
  • Performance Information Audits
    of Public Institutions to the standards set by the International Organisation of Supreme Audit Institutions (INTOSAI).

    Public Sector Auditors function in a specialised public sector audit environment that requires specific competencies. Their specific role is to report on the public sector expenditure of taxpayers' money, in a manner that will enable the legislature (parliamentarians) to call the executive (cabinet ministers) to account for how they dealt with taxpayers' money. 

  • 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 results or by 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:
  • NQF Level 7 qualification with Accounting and Auditing. 

  • RECOGNISE PREVIOUS LEARNING? 

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

    Knowledge Modules:
  • 241104-001-00-00 KM-01, Principles of Auditing (Theory and Standards), Level 7, 60 Credits
  • 241104-001-00-00 KM-02, Public Financial Management, Level 8, 20 Credits.
  • 241104-001-00-00 KM-03, Financial Accounting and Reporting, Level 8, 20 Credits.
  • 241104-001-00-00 KM-04, Financial Governance in the Public Sector, Level 8, 30 Credits.
  • 241104-001-00-00 KM-05, Modified Cash Framework, Level 8, 10 Credits.

    The total number of credits for Knowledge Modules: 140.

    Practical Modules:
  • 241104-001-00-00 PM-01, Manage A Financial Audit of a Public Sector Institution, Level 8, 30 Credits.
  • 241104-001-00-00 PM-02, Manage A Compliance Audit of a Public Sector Institution, Level 8, 25 Credits.
  • 241104-001-00-00 PM-03, Manage A Performance Audit of a Public Sector Institution, Level 8, 25 Credits.
  • 241104-001-00-00 PM-04, Manage A Performance Information Audit of a Public Sector Institution, Level 8, 15 Credits.

    The total number of credits for Practical Skill Modules: 95.

    Work Experience Modules:
  • 241104-001-00-00 WM-01, Participate in External Audits of Public Sector Institutions, Level 8, 20 Credits.
  • 241104-001-00-00 WM-02, Identify Audit and Report on Associated Risks of Public Sector Institutions, Level 8, 20 Credits.
  • 241104-001-00-00 WM-02, Audit and Report on the Financial Health Status of Public Sector Institutions, Level 8, 20 Credits.
  • 241104-001-00-00 WM-02, Document Conclude Report and Communicate Audit Findings in the Public Sector, Level 8, 20 Credits.

    The total number of credits for Work Experience Modules: 80. 

  • EXIT LEVEL OUTCOMES 
    1. Manage all aspects of an external audit as it applies to a specific public sector institution.
    2. Identify, audit and report ethically on associated risks of a public sector institution.
    3. Audit and report on the financial health status of a public sector institution.
    4. Document, conclude, report and communicate audit findings in the public sector. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:
  • Demonstrate an understanding of the basis and terms upon which various types of audits are conducted.
  • Apply professional standards expected of public sector auditors.
  • Conduct independent research to define and review the compliance universe of an institution and its specific mandate.

    Associated Assessment Criteria for Exit Level Outcome 2:
  • Plan an audit process appropriate to the institution being audited and associated risks.
  • Investigate and assess the risks and related controls of specific public institutions.
  • Demonstrate insight into the complexity of detecting and responding to suspected fraud and applying the concept of materiality appropriately in planning and performing public institution audits.
  • Evaluate and report ethically on the integration and application of ethical standards in public sector institutions and the conduct of employees.

    Associated Assessment Criteria for Exit Level Outcome 3:
  • Audit financial statements to determine accuracy, completeness, validity, cut-off and true reflection.
  • Formulate opinions and report on financial statements of public institutions.

    Associated Assessment Criteria for Exit Level Outcome 4:
  • Formulate audit findings in an audit report.
  • Demonstrate an understanding of the requirements of referencing factual information related to audit findings.
  • Communicate audit findings in written and verbal form.

    Integrated Assessment:
    Integrated Formative Assessment:
    The skills development providers 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 QCTO Assessment Quality Partner is required to issue this qualification. The external integrated summative assessment will focus on the Exit Level Outcomes and associated assessment criteria. 

  • INTERNATIONAL COMPARABILITY 
    The qualification was developed with specific reference to The International Standards of Supreme Audit Institutions (ISSAIs), developed by the International Organisation of Supreme Audit Institutions (INTOSAI) to promote independent and effective auditing by supreme audit institutions (SAIs).

    Content and structure for the qualification were further enhanced by referencing the content used by The African Organisation for English-speaking Supreme Audit Institutions (AFROSAI-E) and the Pan African Federation of Accountants (PAFA) that is working at a regional level to mobilise and support individual countries in on-going efforts to professionalise accounting and auditing in the public sector. Participation and input from the Independent Regulatory Board for Auditors (IRBA) were used to align the Work Experience Modules of the qualification to IRBA's portfolio of evidence, required to become a Registered Auditor (RA).

    Conclusion:
    The referencing of the qualifications and criteria of INTOSAI, AFROSAI-E and IRBA has broadened and deepened the current content of SAIGA's Government Auditing Specialism Programme (GASP), which is currently used to qualify people as Registered Government Auditors (RGA). The newly developed qualification is exceeding the International Norm set by INTOSAI with the specific inclusion of the Performance Information Auditing content. 

    ARTICULATION OPTIONS 
    Horizontal Articulation:
    This qualification articulates horizontally with the following qualifications:
  • Postgraduate Diploma: Public Sector Accounting, NQF Level 8.
  • Postgraduate Diploma: Internal Auditing, NQF Level 8.

    Vertical Articulation:
    This qualification articulates vertically with the following qualification:
  • Master of Commerce: Government Finance and Auditing, NQF Level 9. 

  • 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 records including the Foundational Learning Competence.

    Criteria for the Accreditation of Providers:
    Accreditation of providers will be done against the criteria as reflected in the relevant curriculum on the QCTO website.

    The curriculum title and code is: Public Sector Auditor: 241104-001-00-00.

    Assessment Quality Partner (AQP):
    Quality Council for Trades and Occupations (QCTO). 

    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.
     
    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.