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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION THAT HAS PASSED THE END DATE: 

Master of Commerce in Internal Auditing 
SAQA QUAL ID QUALIFICATION TITLE
4841  Master 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
Master's 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  180  Level 8 and above  NQF Level 09  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   2028-06-30  

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 
The purpose of this qualification is to provide graduates with specialist expertise in the field of Internal Auditing in order to facilitate and promote internal auditing consulting services of the highest standard and the continual development of a high level of cognitive knowledge, skills and attitudes that compare with internationally set standards in the field.

The second purpose of this qualification is to enable and empower learners with research skills in order to find solutions for internal auditing problems. 

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

    RECOGNISE PREVIOUS LEARNING? 
    N 

    EXIT LEVEL OUTCOMES 
  • Possess assimilated inter-disciplinary knowledge appropriate to the practice of Internal Auditing in any organisation.
  • Apply management and decision-making skills necessary for problem-solving in especially the internal auditing field.
  • Reveal relevant attitudes and values through a culture of life long learning.
  • Deliver a comprehensive framework for making internal audit decisions.
  • Undertake and complete a relevant research study. 
    		•

    ASSOCIATED ASSESSMENT CRITERIA 
    The following associated assessment criteria apply across all Exit Level Outcomes:
  • Demonstrate and apply relevant interdisciplinary knowledge.
  • Assess and address internal and external information necessary for financial decision-making.
  • Apply various decision-making skills in real-life situations/case studies.
  • Assimilate perceptions and intuition into the final judgement.
  • Arrive at a relevant decision where possible.
  • Set the strategy/plan in action
  • Compile an acceptable protocol.
  • Report the results according to scientific norms.

    Integrated Assessment:
  • Simulations.
  • Work-place assessments.
  • Oral examinations.
    Other:
  • Dissertation. 
    		•

    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 allows for horizontal and vertical articulation

    Horizontal Articulation:
  • Cognate Master of Commerce, Level 9.

    Vertical Articulation:
  • Doctor of Commerce in Internal Auditing, Level 10. 
    		•

    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.