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INTERNAL AUDITING

Internal Auditing: Theory and Principles - AUI2601

Advanced Certificate,Under Graduate Degree,Diploma Semester module NQF level: 6 Credits: 12
Module presented in English Module presented online
Pre-requisite: FAC1502 & AIN1501 Co-requisite: FAC1502
Purpose: This module is intended to assist aspiring internal auditors or internal auditing clerks or people working in related fields to acquire the necessary basic competencies i.e., critical thinking, business understanding, interpersonal and communication skills. In addition, the acquisition of some pervasive skills such as ethical execution of tasks, problem solving and teamwork which is important in the real-world/workplace. On successful completion of the unit standard, students will have a basic understanding of the theory, principles, standards and practice of internal auditing and be able to adapt to the rapidly changing discipline of internal auditing in a structured manner.

The Internal Audit Process: Planning the Engagement - AUI3701

Under Graduate Degree,Advanced Diploma Semester module NQF level: 7 Credits: 12
Module presented in English Module presented online
Pre-requisite: AUI2601, AUE2602 & AIN2601
Purpose: This module will be useful to students who intend to qualify themselves as internal auditors or who are interested in the processes to be followed when planning internal audits. The module standard is compulsory for students who are enrolled for the B Com Internal Auditing degree, in the third year of their studies. Students credited with this module are able to demonstrate detailed knowledge, specific skills and applied competency in the planning of internal auditing engagements.

The Internal Audit Process: Test of Controls - AUI3702

Under Graduate Degree,Diploma,Advanced Diploma Semester module NQF level: 7 Credits: 12
Module presented in English Module presented online
Pre-requisite: AUE2602, AUI2601 & AIN2601
Purpose: This module will be useful to students who intend to qualify themselves as internal auditors or who are interested in the processes to be followed when conducting test of control during internal audits. The module is compulsory for students who are enrolled for the nternal Auditing degree, in the third year of their studies. Students credited with this module will be able to demonstrate integrated knowledge, specific skills and applied competency in testing of controls as part of the internal audit process.

The Internal Audit Process: Specific Engagements and Reporting - AUI3703

Advanced Diploma,Under Graduate Degree,Diploma Semester module NQF level: 7 Credits: 12
Module presented in English Module presented online
Pre-requisite: AUI2601, AUE2602 & AIN2601
Purpose: This module will be useful to students who intend to qualify themselves as internal auditors or who are interested in the processes to be followed when conducting different types internal audits. The module is compulsory for students who are enrolled for the Internal Auditing degree, in the third year of their studies. Students credited with this module can demonstrate integrated knowledge, specific skills and applied competency in performing specific audit assignments and reporting on the completion of an audit.

Managing the Internal Audit Activity - AUI3704

Under Graduate Degree,Advanced Diploma Semester module NQF level: 7 Credits: 12
Module presented in English Module presented online
Pre-requisite: AUI2601, AUE2602 & AIN2601
Purpose: This module will be useful to students who intend to qualify themselves as internal auditors or who are interested in the processes to be followed when managing internal audit function. The module is compulsory for students who are enrolled for the Internal Auditing degree, in the third year of their studies. Students credited with this module can demonstrate integrated knowledge, specific skills and applied competency in managing the internal audit activity.

Advanced Internal Audit Practice - AUI4861

Masters Degree,Honours,Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: The purpose of the module is to provide aspirant and current chief audit executives (CAEs) with an integrated in-depth knowledge and understanding of the frameworks, tools and techniques necessary for the professional practice of internal auditing. Students successfully completing this module should be able to interpret and apply relevant components of the International Professional Practices Framework (IPPF) and other relevant public and private sector guidance within situational contexts.

Advanced Internal Audit Responsibilities in Risk, Control and Governance - AUI4862

Honours,Post Graduate Diploma,Masters Degree Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: This module is intended for potential chief audit executives or possible risk specialists. The purpose of this module is to provide students at postgraduate level with integrated knowledge and skills and an in-depth understanding of governance, risk management, organisational ethics and information technology audits to assist all levels of management in an organisation to achieve their objectives and to contribute, from an internal auditing perspective, to optimising the functioning of the organisation. Students who complete this module can demonstrate theoretical and practical knowledge regarding governance, risk management and organisational ethics and information technology based audits in various organisational environments and the ability to apply the knowledge in practice in different internal audit situations.

Advanced Internal Audit Applications - AUI4863

Masters Degree,Honours,Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: This module is designed for aspiring internal audit executives. The purpose of this module is to provide learners with comprehensive and integrated knowledge and skills in conducting different audit applications. Students who complete this module are able to prepare for and undertake different types of audit applications with due regard for theoretical and practical aspects of the task, including its scope and objectives, pre-engagement and planning, execution and reporting, and with full understanding of the audit process.