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: 

Bachelor of Commerce in Internal Auditing 
SAQA QUAL ID QUALIFICATION TITLE
16390  Bachelor of Commerce in Internal Auditing 
ORIGINATOR
University of Pretoria 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
CHE - Council on Higher Education  HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
National First 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  360  Level 6  NQF Level 07  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Passed the End Date -
Status was "Reregistered" 		 SAQA 1141/23  2021-07-01  2024-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2025-06-30   2030-06-30  

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 
After obtaining the qualification the qualified learner will be equipped with the essential knowledge and specific skills so that they will be competent to perform internal audit functions (manual and computerised). 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Recognition of Prior Learning (RPL):
The institution conducts RPL in terms of the policy and guidelines of the institution to recognise other forms of formal, informal and non-formal learning and experience. In cases where learners do not comply with the formal admission requirements, the institution applies its RPL policy.

Entry Requirements:
The minimum entry requirement for this qualification is:
  • Senior Certificate, NQF Level 4 with endorsement.
    Or
  • National Senior Certificate, NQF Level 4 granting access to Bachelor's studies.
    Or
  • National Certificate Vocational, NQF Level 4 granting access to Bachelor's studies. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    EXIT LEVEL OUTCOMES 
    1. Plan an audit.
    2. Draw up an audit program in accordance with the best audit practice.
    3. Perform manual and computerised compliance and substantive tests on various fields within the organisation.
    4. Identify risks, weaknesses and improvements in both manual and computer systems.
    5. Apply statistical sampling in selecting data for audit tests.
    6. Use audit software applications in performing an audit.
    7. Advise management on systems, risks, etc.
    8. Write an audit report on the work performed. 

    ASSOCIATED ASSESSMENT CRITERIA 
  • Design and present an audit plan.
  • Design an audit program and drafted in terms of current practice and the required tests are correctly performed.
  • Document the audit evidence validly.
  • Identify risks, weaknesses and improvements in both manual and computer systems.
  • Apply statistical sampling correctly in the selecting process.
  • Use audit software applications correctly to achieve set objectives.
  • Advice to management on systems, risks, etc. is presented.
  • An audit report following professional standards is correctly drafted.

    Integrated Assessment:
    Simulations.
    Written examinations. 
    		•

    INTERNATIONAL COMPARABILITY 
    This qualification compares with the following international qualifications in terms of the range of competencies in the learning content offered. 

    ARTICULATION OPTIONS 
    This qualification offers both possibilities of horizontal and vertical articulation.

    Horizontal Articulation:
  • Bachelor of Commerce in Finance, NQF Level 7.
  • Bachelor of Commerce in Financial Accounting, NQF Level 7.
  • Bachelor of Commerce in Econometrics, NQF Level 7.

    Vertical Articulation:
  • Bachelor of Commerce Honours in Internal Auditing, NQF Level 8. 
    		•

    MODERATION OPTIONS 
    N/A 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    N/A 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2006; 2009; 2012; 2015. 

    NOTES 
    N/A 

    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.
     
    1. University of Pretoria 


    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.