Undergraduate & honours qualifications

Bachelor of Accounting Sciences in Internal Auditing

Qualification stream: Internal Auditing
Qualification code: 98303 - AUI
NQF level: 7
Total credits: 360
SAQA ID: 101111
APS/AS: 21
Rules:
Students who have already passed AUE1601 in this qualification will retain the credit and will not be required to complete BNU1501. 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 have not registered or passed MNB1601 will be required to register for IOP1501 from the 2023 academic year onwards. Students who have already passed MNB1601 before 2023 will be retain credit for this module. Some of the pre-requisites and/ or co-requisites outlined in this qualification may not apply as they do not form part of the curriculum.
Purpose statement:
The purpose of this qualification is to enable qualifying students to pursue a career as an internal auditor in industry and commerce and for those students who wish to further their studies, to eventually pass the Certified Internal Auditor examination to become Certified Internal Auditors (CIA's) and members of the Institute of Internal Auditors (IIA).
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

Second level

Module (Please click on the module to see further information) Pre-requisite/Co-requisite/Recommendation
Group A. Compulsory
AIN2601 - Practical Accounting Data Processing Pre-requisite:FAC1601 & (either AIN1501 or INF1505)
Recommendation:AUE2601 & AUE2602
AUE2602 - Corporate Governance in Accountancy Pre-requisite:FAC1601, CAS1501, CBC1501 & CLA1503
Recommendation:AIN2601, AUE2601
AUI2601 - Internal Auditing: Theory and Principles Pre-requisite:FAC1502
FAC2601 - Financial Accounting for Companies Pre-requisite: FAC1601, CAS1501 & CBC1501
Recommendation:TAX2601, FAC2602
FAC2602 - Selected Accounting Standards and Simple Group Structures Pre-requisite:FAC1601, CAS1501 & CBC1501
Recommendation:TAX2601, FAC2601
MAC2601 - Principles of Management Accounting Pre-requisite:FAC1601 & (either BNU1501 or QMI1500 or DSC1630), CAS1501, CBC1501
Recommendation:IOP1501, ECS1601, MAC2602
MAC2602 - Principles of Strategy, Risk & Financial Management Techniques Pre-requisite:FAC1601 & (either BNU1501 or QMI1500 or DSC1630) CAS1501, CBC1501
Recommendation:IOP1501, ECS1601, MAC2601
MNG2601 - General Management
MNG2602 - Contemporary Management Issues Pre-requisite:MNG2601
TAX2601 - Principles of Taxation Pre-requisite:FAC1601 CAS1501, CBC1501 & CLA1503 (Applicable only to 98302)
Recommendation:FAC2601, FAC2602

Third 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