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:

Postgraduate Diploma: Auditing

SAQA QUAL ID	QUALIFICATION TITLE
19578	Postgraduate Diploma: Auditing
ORIGINATOR
Stellenbosch 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
Postgraduate Diploma	Field 03 - Business, Commerce and Management Studies		Finance, Economics and Accounting
ABET BAND	MINIMUM CREDITS	PRE-2009 NQF LEVEL	NQF LEVEL	QUAL CLASS
Undefined	120	Level 7	NQF Level 08	Regular-Provider-ELOAC
REGISTRATION STATUS		SAQA DECISION NUMBER	REGISTRATION START DATE	REGISTRATION END DATE
Passed the End Date - Status was "Reregistered"		SAQA 091/21	2021-07-01	2023-06-30
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2024-06-30		2027-06-30

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

To provide students with advanced knowledge and skills about advanced aspects of auditing, thus equipping them for a chartered accountant in auditing areas of the private and public sectors where their participation will promote sustainable growth and development, and maximise prosperity in all sectors of the economy and society.

To develop competent leaders in the various fields of auditing, possessing applied fundamental and generic cross-functional technical knowledge and skills, enabling them to steer sustainable development, growth and prosperity in the most appropriate direction.

To provide students who would like to proceed to post-graduate studies in auditing with a sound academic base from which to do so.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

Senior Certificate with Matriculation Exemption or equivalent university admission qualification

First degree: BAcc

Honours degree: HonsBAcc or Postgraduate Diploma in Accountancy

RECOGNISE PREVIOUS LEARNING?

EXIT LEVEL OUTCOMES

GENERIC / CRITICAL CROSS FIELD OUTCOMES

1. Demonstrate ability to read and interpret advanced auditing literature, implying the ability to teach themselves from source material

2. Manifested advanced understanding of the use of scientific methods in the acquisition of auditing data and knowledge

3. Demonstrate advanced ability to identify more complex problems in a critical and creative way by applying appropriate auditing methods

4. Demonstrated ability to work effectively with others a member of a management team in the private, developmental and public sectors.

5. Demonstrated ability to organise and mange oneself and one's personal activities responsibly and effectively

6. Demonstrated ability to collect, analyse, organise and critically evaluate more advanced auditing-related information

7. Demonstrated advanced ability to communicate effectively, using advanced visual, mathematical and or language skills in the modes of oral and or written persuasion.

8. Demonstrated ability to use advanced auditing-based science and technology effectively and critically, showing responsibility towards the environment and the interests of others

9. Demonstrated advanced understanding of the world a set of related systems by recognising auditing-related problem solving contexts do not exist in isolation

10. Demonstrated advanced understanding of and ability to apply a range of advanced auditing related equipment, techniques, procedures and experimental approaches

11. Demonstrated ability to apply this advanced auditing-related knowledge and practical skills in to address advanced theoretical and practical management accounting and to learn appropriate lessons from these experiences

12. A demonstrated understanding of:

The latest advances in the theory and practice of auditing

The advanced empirical bodies of knowledge

Extensive practical experiences and skills related to the core aspects of the relevant subject matter in one or more of the chosen fields

13. A demonstrated ability to successfully complete the Part II examination in auditing as set by the South African Institute of Chartered Accountants

14. The skills and technical background to complete articles with an accredited chartered accountant in public practice and after completion of such articles to practice as a chartered accountant in public practice

ASSOCIATED ASSESSMENT CRITERIA

The assessment used for this qualification ensures that the purpose of the qualification is achieved

A range of formative and summative assessment methods such as simulations, computer assignments, workplace assessments written and oral presentations and examinations are used

The required range of modalities is used integratively to assess whether the specified outcomes have been achieved

From the assessment of samples, generalising to a domain takes place in a judicious and planned away in order to ensure reliability

The assessment used meets the standard and level of achievement for NQF level 7

INTEGRATED ASSESSMENT

Integrated assessment takes place in terms of a variety of procedures such as cross-disciplinary assignments, simulations, workplace assessments, written examinations and oral presentation and examinations

ARTICULATION OPTIONS

This qualification serves as an exit point to the related qualifications

HonsBAccountancy in Auditing
MAccountancy in Auditing

This qualification provides credits for the related qualification(s)

HonsBAccountancy in Auditing
MAccountancy in Auditing

Other articulation possibilities, either generic or specific

Vertical articulation into a Honours or Master's program in auditing is common at the university of Stellenbosch and students can also proceed to such honours or master's programmes at most universities in South Africa.

MODERATION OPTIONS

The university of Stellenbosch has a system of external peer review and evaluation of departments. One of the components of the system is an evaluation of the standards and assessment practices of the department.

Additional information:

Various professional bodies prescribe specific requirements for admission to and registration with that professional body. These requirement are adhered to.

CRITERIA FOR THE REGISTRATION OF ASSESSORS

The academic staff of the university of Stellenbosch will be used in a manner which fits into the quality assurance system of the university. External assessors are approved by the Economics and Manegerial Sciences Faculty of the university of Stellenbosch.

Various professional bodies prescribe specific requirements for admission to and registration with that professional body for example:

The South African Institute of Chartered Accountants
These requirements are adhered to.

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.	Stellenbosch University