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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Postgraduate Diploma: Internal Auditing 
SAQA QUAL ID QUALIFICATION TITLE
80947  Postgraduate Diploma: Internal Auditing 
ORIGINATOR
University of South Africa 
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  Not Applicable  NQF Level 08  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Registered-data under construction  EXCO 0324/24  2024-07-01  2027-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2028-06-30   2031-06-30  

Registered-data under construction

The qualification content is currently being updated for the qualifications with the status “Registered-data under construction” or showing “DETAILS UNDER CONSTRUCTION” to ensure compliance with SAQA’S Policy and Criteria for the registration of qualifications and part-qualifications on the National Qualifications Framework (NQF) (As amended, 2022). These qualifications are re-registered until 30 June 2027 and can legitimately be offered by the institutions to which they are registered.

 

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.  

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:

The purpose of this qualification is to enable qualifying students to identify and analyse contemporary developments in the field of Internal Auditing and to perform advanced internal audit procedures. Qualifying candidates will be equipped to fulfil the role of Chief Audit Executive within an organisation.

Rationale:

The Postgraduate Diploma: Internal Auditing is intended for the candidate who wishes to embark on a career in internal auditing. The candidate intends to qualify him/herself as a certified Internal Auditor and aspires to become the Chief Audit Executive of an organisation. In this capacity successful candidates will be able to actively participate in the management of both private and publicly held organizations/institutions.

This qualification provides learners with advanced knowledge, competency and analytical skills in the field of Internal Auditing and its allied disciplines of Management Accounting and Business Management. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
It is assumed that learners who register for this qualification:
  • Have good reading and writing skills in English.
  • Are able to analyse and respond to a variety of text.
  • Are able to learn independently in an Open and Distance Learning context (ODL) with minimum support.
  • Have a detailed knowledge, specific skills and applied competencies in the discipline of Internal Auditing and its allied disciplines of Financial Accounting, Management Accounting, Business Management and Finance.
  • Can communicate what they have learnt comprehensibly in the medium of instruction.
  • Can take responsibility for their own progress.

    Recognition of Prior Learning:

    All admission through Recognition of Prior Learning must be in accordance with the principles laid down in the Unisa Recognition of Prior Learning Policy.

    This qualification can be achieved wholly or in part through Recognition of Prior Learning.

    All such evidence should be judged according to the general principle of assessment described in the notes to assessors. UNISA lecturers will act as assessors for Recognition of Prior Learning purposes.

    Access to the Qualification:

    In order to gain admission to the Postgraduate Diploma: Internal Auditing, a student should be in possession of a Bachelor of Accounting Sciences: Internal Auditing (BCompt Internal Auditing) degree or another appropriate qualification with an average of not less than 55% for all the required modules in Internal Auditing, passed at NQF Level 7. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    The qualification has five modules of 24 credits each, totalling 120 credits.

    Compulsory Modules:
  • Internal Auditing (code AUI4861).
  • Internal Auditing (code AUI4862).
  • Internal Auditing (code AUI4863).

    Elective Modules:
  • Management Accounting.
  • Accounting Information Systems (code AIN4861).
  • General Management (code MNG4861).
  • Operational Risk Management (code ORM4801).

    Students may select any two of the listed four modules, subject to complying with the specified prerequisites for the selected modules. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Perform a social critical role in society.

    2. Communicate his/her internal auditing skills in a rational and logical manner.

    3. Adhere to ethics pertinent to Business, Commerce and Management and in particular those pertinent to the Certified Internal Auditor.

    4. Demonstrate an advanced understanding of the theories and practices pertaining to the field of Internal Auditing specifically, but also in the related fields of business, commerce and management studies.

    5. Deal with advanced problems, specifically pertaining to the field of Internal Auditing, but also in the related fields of business, commerce and management studies.

    6. Manage the internal audit activity and conduct internal audit engagements, both assurance and consulting, in diverse business environments.

    Critical Cross-Field Outcomes:

    The Postgraduate Diploma: Internal Auditing promotes, in particular, the following Critical Cross-Field Outcomes:
  • Identify and solve problems and make decisions using critical and creative thinking.
  • Serve the commercial and economic needs as a senior internal auditor.
  • Work effectively with others as members and or leaders of a team, group, organisation or community.
  • Organise and manage himself/herself and his/her activities responsibly and effectively.
  • Collect, analyse, organise and critically evaluate information.
  • Communicate effectively using visual, mathematical and/or language skills in the modes of oral and/or written presentations.
  • Demonstrate an understanding of the world as a set of related systems by recognising that problem-solving contexts do not exist in isolation.
  • Show responsibility towards the environment and health and well-being of others in community, national and in global context.
  • Show capacity to reflect on own learning. 
    		•

    ASSOCIATED ASSESSMENT CRITERIA 
    Association Assessment Criteria for Exit Level Outcome 1:
  • Use disciplinary - and interdisciplinary-based information to take an informed stand in regard to economic, business and trade policies.
  • Assume a personal role in the business and economic environments.

    Association Assessment Criteria for Exit Level Outcome 2:
  • Compile business reports, letters, memorandums, etc.
  • Use language effectively to convey ideas and insights intelligibly.
  • Evaluate, interpret and generate information in and from a variety of sources.
  • Explain the ramifications of economic policy and business decisions in a language which is accessible to the general public and various stakeholders in the business community.

    Association Assessment Criteria for Exit Level Outcome 3:
  • Comply with corporate governance principles.
  • Apply the knowledge and understanding of the ethics prescribed by the professional bodies in the sector.
  • Understand the need to act professionally and ethically to clients, employees and the world at large.

    Association Assessment Criteria for Exit Level Outcome 4:
  • Analyse, evaluate and apply advanced business, commerce and management theories and principles to practical situations.
  • Contribute to the improvement and development of principles and procedures in practical situations.
  • Customise and adapt international business, commerce and management practices and theories to South African requirements.

    Association Assessment Criteria for Exit Level Outcome 5:
  • Identify problems in the Internal Auditing field and related disciplines.
  • Develop appropriate solutions in the internal auditing context.
  • Formulate appropriate responses to resolve both concrete and abstract problems internal auditors are normally confronted with.

    Association Assessment Criteria for Exit Level Outcome 6:
  • Demonstrate integrated knowledge of the nature and theory of specific audit engagements and the internal audit process.
  • Apply advanced judgemental processes to identify and plan internal audit assignments for the internal audit activity.
  • Demonstrate knowledge of information technology, risk based auditing, control frameworks and control systems so as to adequately perform internal audit assignments and to advise management and audit committees on appropriate practice.
  • Analyse and evaluate operations within organisations.
  • Analyse and test control and advising on control systems.
  • Conduct advanced and specialised engagement procedures, report findings and follow up on the implementation of audit findings.
  • Establish an internal audit activity.
  • Manage an internal audit activity.
  • Monitor the quality of internal audit work performed within the internal audit activity.

    Integrated Assessment:

    For award of this qualification, candidates much achieve each of the compulsory modules as per the Rules of Combination. Each module completed during this qualification will have two assessment components namely:
  • Formative assessment:
    Learning and assessment are integrated. Formative assessment is done through a combination of self-assessed task and university assessed tasks. The process is continuous and focuses on smaller sections of the work and a limited number of outcomes.
  • Summative assessment:
    Examinations of a representative selection of outcomes practised and assessed in the formative stage. Summative assessment also tests the student's ability to manage and integrate a large body of knowledge to achieve the stated outcomes of a module.

    Integrated assessment implies that all assessments will integrate knowledge, skills and attitudes and applied competencies on the level required for this qualification. 
    		•

    ARTICULATION OPTIONS 
    The qualification will articulate with those of other universities and other qualifications. For example, recognition will be given to similar modules completed at other tertiary institutions or for unit standards completed.

    Upon completion of the Postgraduate Diploma: Internal Auditing, students qualify to enrol for the MPhil degree offered in the School of Accounting Sciences. 

    MODERATION OPTIONS 
  • Providers offering learning towards achievement of the core unit standards that make up this qualification must be accredited through the relevant ETQA. In the case of higher education, the Higher Education Quality Committee of the CHE is the sole ETQA.
  • Moderation is conducted internally through a system of second examiners. All exit level modules will have in addition an external examiner from another higher education institution.
  • The HEQC does not require the registration of assessors but evidence must show that Unisa has training in place for assessors and moderators. An appeals process including criteria for re-marking must be in place. 
    		•

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    Unisa lecturers act as assessor-practitioners to carry out the assessment of candidates for the core modules that make up this qualification. The following criteria are specified for assessors concerning the core aspects of the qualification:
  • Assessors need experience in interpersonal skills, subject matter and assessment.
  • Assessors need to be competent in the planning and conducting of assessment of learning outcomes and in the design and development of assessment.
  • Subject matter experience must be well developed within the field of Internal Auditing.

    Qualifications: The assessor must have an appropriate B Com Honours degree or Postgraduate Diploma in either internal auditing or auditing and should be a Certified Internal Auditor, registered as a member of the Institute of Internal Auditors.

    All assessment done by external markers is quality-controlled by internal. 
    		•

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this qualification was Reregistered in 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 South Africa 


    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.