SAQA All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.
SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION THAT HAS PASSED THE END DATE: 

Certificate: Government Auditor 
SAQA QUAL ID QUALIFICATION TITLE
21476  Certificate: Government Auditor 
ORIGINATOR
The Southern African Institute of Government Auditors 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
FASSET - Financial and Accounting Services SETA  OQSF - Occupational Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
National Certificate  Field 03 - Business, Commerce and Management Studies  Finance, Economics and Accounting 
ABET BAND MINIMUM CREDITS PRE-2009 NQF LEVEL NQF LEVEL QUAL CLASS
Undefined  120  Level 7  NQF Level 08  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Passed the End Date -
Status was "Reregistered" 
EXCO 07158/17  2015-07-01  2016-12-31 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2017-12-31   2019-12-31  

In all of the tables in this document, both the pre-2009 NQF Level and the NQF Level is shown. In the text (purpose statements, qualification rules, etc), any references to NQF Levels are to the pre-2009 levels unless specifically stated otherwise.  

This qualification does not replace any other qualification and is not replaced by any other qualification. 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
The purpose of the Government Auditor qualification is to provide learners with specialised knowledge, skills and applied competence in the field of Public Auditing, control and information systems.

Another purpose of the qualification is assist in providing South Africa with significant numbers of Registered Government Auditors (members of the Southern African Institute of Government Auditors), who will be equipped with the necessary knowledge and skills to serve the country's public sector.

This qualification will provide learners with opportunities for continued intellectual and professional growth, to gain full economic activity and rewarding contributions to society. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Learners will be required to have successfully completed a four-year training programme at a registered tertiary institution. Minimum required subjects which have to passed successfully are:
  • Financial Accounting (three full years or six half-year semesters).
  • Auditing (two full years) - excluding internal auditing.
  • Management Accounting (two full years).
  • Taxation (one full year).
  • Computer Information Systems (one full year).
  • Commercial Law (one full year).
  • Statistics (one full year).

    The prospective Government Auditor must gain his/her practical experience in the public audit arena. A candidate needs to complete at least two years of public audit experience. The two years need not be served in succession, but can be acquired over a maximum period of five years. 

  • RECOGNISE PREVIOUS LEARNING? 

    QUALIFICATION RULES 
    Such qualification complies with the regulations contemplated in 8 or 9.

    The qualification: "Government Auditor" complies with the regulations as set out in point 8 (9 currently not applicable). 

    EXIT LEVEL OUTCOMES 
    The qualifying learner:

    1. Demonstrates knowledge of, and applies, the relevant and current statutory and regulatory requirements as contained in various Acts, Regulations, professional pronouncements and standards within the context and framework of the Postulates in Auditing and the generic audit process.
    2. Evaluates the adherence to, and applicability of, the relevant statutory and regulatory requirements in different practical situations encountered while conducting an audit. 

    ASSOCIATED ASSESSMENT CRITERIA 
    The qualifying learner:

    1. Demonstrates an understanding of, and applies, the following Acts and Regulations to all audit situations:

    > The International Organisation of Supreme Audit Institutions (INTOSAI) Auditing Standards.
    > The INTOSAI basic postulates in Government Auditing.
    > INTOSAI's General, Field and Reporting Standards in Government Auditing.
    > Constitution of the Republic of South Africa (Act 108 of 1996).
    > Auditor-General Act (No 12 of 1995).
    > Audit Arrangements Act (No.122 of 1992).
    > The Public Finance Management Act (No 1 of 1999).
    > National Treasury Regulations.
    > The Code of Ethics for Auditors in the Public Sector.

    2.
  • Evaluates the adherence to, and applicability of, the relevant statutory and regulatory requirements in different practical situations encountered while performing conducting an audit.
  • Applies the correct statutory and regulatory requirements to different situations during the audit process.

    Integrated assessment:

    Assessment is continuous and comprises practical experience, which has to be certified by the Office of the Auditor-General due to the mandate that the Office of the Auditor-General is given by the Auditor-General Act as well as the Audit Arrangements Act. The qualifying examination is a five-hour written examination set by the Examination Board of the Southern African Institute of Government Auditors where the required pass rate is 50%. 

  • INTERNATIONAL COMPARABILITY 
    As the qualification is based on specific South African legislation in the Government auditing sector, there is no comparability with international qualifications. 

    ARTICULATION OPTIONS 
    Due to the current restructuring process in the accountancy profession, the traditional entry evels, requirements and recognitions are reassessed by the various professional bodies. Therefore, no specific articulations are available.

    However, on-going processes are taking place to identify and agree on articulation possibilities. 

    MODERATION OPTIONS 
    The following measures are in place to ensure fair, reliable and valid assessments:
  • Formal Examination Board.
  • More than two examiners.
  • Formal Examination Policy, made available to candidates.
  • Written marking memorandums.
  • Remarking on request.

    The Office of the Auditor-General acts as certification authority with regard to the practical experience requirement. 

  • CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    Assessors have to comply with a minimum of two of the following criteria:
  • Members of the Examination Board of the Southern African Institute of Government Auditors (SAIGA).
  • Registered Government Auditor (RGA): member of SAIGA.
  • Masters or doctorate degree in an Accounting/Auditing related programme.
  • Associate professor or full professor at an accounting/auditing department of a tertiary institution. 

  • REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2006; 2009; 2012; 2015. 

    LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION: 
     
    NONE 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS QUALIFICATION: 
    This information shows the current accreditations (i.e. those not past their accreditation end dates), and is the most complete record available to SAQA as of today. Some Primary or Delegated Quality Assurance Functionaries have a lag in their recording systems for provider accreditation, in turn leading to a lag in notifying SAQA of all the providers that they have accredited to offer qualifications and unit standards, as well as any extensions to accreditation end dates. The relevant Primary or Delegated Quality Assurance Functionary should be notified if a record appears to be missing from here.
     
    NONE 



    All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.