Undergraduate & honours qualifications

Advanced Diploma in Accounting Sciences

Qualification stream: Internal Auditing
Qualification code: 98230 - AUI
NQF level: 7
Total credits: 120
SAQA ID: 90559
APS/AS: 50
Rules:
This stream should be selected by candidates who wish to proceed to the Postgraduate Diploma in Internal Auditing, or the Postgraduate Diploma in Forensic Auditing. *Candidates should note that during the course of their studies they would be required to have access to a computer with a webcam, and the internet. This qualification will be presented online. Students who did not pass taxation on NQF level 6 can register for TAX2601 for non-degree purposes in the first semester and TAX3701 and FAC3701 in the second semester.
Purpose statement:
The purpose of this qualification is to: Provide learners with intellectual enrichment in the field of accounting sciences. Provide learners with an advanced understanding of current thinking, theory and methodology in the field of accounting sciences. Give those learners with Bachelor's degrees in Accounting Sciences, but not accredited by Professional Accounting Bodies, or those with Diplomas in Accounting Sciences, or equivalent, the opportunity to proceed to Postgraduate studies accredited by such Professional Bodies.
This qualification will be presented using both online and distance learning modes.

Who can register?

  • Applicants (new applicants & Unisa students who applied for admission to a new qualification) may only register if they have received an offer of placement from Unisa and have accepted the offer online. Unisa reserves the right to not process and / or to cancel your registration if it is found that you were incorrectly admitted to a qualification. 
  • Re-registering students may register for the 2024 academic year once the registration period opens.

Please note: Should you wish to start a new qualification, please apply online for the alternative qualification during the prescribed application period.


How to choose your modules

Each Unisa qualification is structured in such a way that you need to pass a certain number of NQF level credits within a certain amount of time in order to graduate.

  • Co-requisite: Module A is a co-requisite for Module B. You want to register for Module B, but have not yet passed Module A. You must then register for both Modules A and B simultaneously. You may NOT cancel your registration for Module A unless Module B is also cancelled.

  • Pre-requisite: If Module A is a pre-requisite for Module B, you must pass Module A before you may register for Module B.

You may not register for more than the allowed maximum number of credits / modules per academic year and / or semester: 60 credits per semester or 120 credits per academic year.

The maximum number of credits do not include supplementary and / or aegrotat examinations from a previous semester. Modules taken for non-degree / non-diploma purposes also count towards the maximum number of credits allowed.

You must take your available time into consideration when choosing your modules, as this will impact your academic performance. You need approximately

  • 6 to 8 hours per week for semester modules.
  • 4 to 6 hours per week for year modules.

Click here for more information on managing your studies.

Curriculum for this qualification

While you are deciding on the modules for which you will be registering, write down the module names and codes so that you have something to refer to when completing your registration.

Please click on the modules below to see further information (eg semester/year module, NQF level)

First level

Module (Please click on the module to see further information) Pre-requisite/Co-requisite/Recommendation
Group A. Compulsory
AUI3701 - The Internal Audit Process: Planning the Engagement Pre-requisite:AUI2601 & AUE2602
AUI3702 - The Internal Audit Process: Test of Controls Pre-requisite:AUI2601 & AUE2602
AUI3703 - The Internal Audit Process: Specific Engagements and Reporting Pre-requisite:AUI2601 & AUE2602
AUI3704 - Managing the Internal Audit Activity Pre-requisite:AUI2601 & AUE2602
FAC3701 - General Financial Reporting Pre-requisite:FAC2601, FAC2602 & TAX2601
MAC3701 - Application of Management Accounting Techniques Pre-requisite:MAC2601
MAC3702 - Application of Financial Management Techniques Pre-requisite:MAC2602
MNG3701 - Strategic Planning IIIA Pre-requisite:MNG2601
MNG3702 - Strategic Implementation and Control IIIB Co-requisite:MNG3701
TAX3701 - Taxation of Business Activities Pre-requisite:FAC1601 & TAX2601