| Qualification stream: | Internal Auditing |
| Qualification code: | 98303 - AUI |
| NQF level: | 7 |
| Total credits: | 360 |
| SAQA ID: | 101111 |
| APS/AS: | 21 |
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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. |
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| 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). |
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| This qualification will be presented using both online and distance learning modes. | |
Please note: Should you wish to start a new qualification, please apply online for the alternative qualification during the prescribed application period.
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.
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
Click here for more information on managing your studies.
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)
| Module (Please click on the module to see further information) | Pre-requisite/Co-requisite/Recommendation |
|---|---|
| Group A. Compulsory | |
| AIN1501 - Accounting Information Systems in a Computer Environment | |
| BNU1501 - Basic Numeracy | |
| CAS1501 - Perspectives on Accountancy | |
| CLA1503 - Commercial Law IC | |
| DSC1630 - Introductory Financial Mathematics | |
| ECS1500 - Introduction to Economics | |
| FAC1502 - Financial Accounting Principles, Concepts and Procedures | |
| FAC1601 - Financial Accounting and Reporting | Pre-requisite:FAC1502 |
| IOP1501 - Psychological Processes in Work Context | |
| MNB1501 - Business Management IA | |
| 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 |
| 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 |