UNISA Internal Auditing Course Module 2024-2025
| 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 | |||
| 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 internal audits. The module 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 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 | |||
| 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 internal audits. The unit 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 unit standard are able to demonstrate detailed knowledge, specific skills and applied competency in managing the internal audit activity. | |||
| Advanced Internal Audit Practice – AUI4861 | |||
|---|---|---|---|
| Honours,Post Graduate Diploma,Masters Degree | Year module | NQF level: 8 | Credits: 24 |
| Module presented in English | Module presented online | ||
| Purpose: To provide aspirant internal audit executives 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 are able to interpret and apply relevant components of the professional practices framework for Internal audit within situational contexts. | |||
| Advanced Internal Audit Responsibilities in Risk, Control and Governance – AUI4862 | |||
|---|---|---|---|
| Honours,Post Graduate Diploma | 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 corporate governance, risk management and control so as 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 credited with this module are equipped with theoretical and practical knowledge regarding corporate governance, risk management and control in various organisational environments and the ability to apply the knowledge in practice in different internal audit situations. | |||
| Advanced Internal Audit Applications – AUI4863 | |||
|---|---|---|---|
| Post Graduate Diploma | Year module | NQF level: 8 | Credits: 24 |
| Module presented in English | Module presented online | ||
| Purpose: This module is intended 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 credited with this unit standard 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. | |||
| 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 | ||
| Co-requisite: FAC1502 | |||
| Purpose: To introduce students to internal auditing and the theory and principles of internal auditing up to the level of knowledge and comprehension. | |||
| 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 | |||
| 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 internal audits. The unit 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 unit standard 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 | |||
| 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 internal audits. The module 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 will be able to demonstrate detailed knowledge, specific skills and applied competency in testing of controls as part of the internal audit process. | |||