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 UNIT STANDARD THAT HAS PASSED THE END DATE: 

Design internal control and internal control evaluation framework 
SAQA US ID UNIT STANDARD TITLE
116357  Design internal control and internal control evaluation framework 
ORIGINATOR
SGB Public Administration and Management 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Public Administration 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 6  Level TBA: Pre-2009 was L6  8 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Reregistered" 		 2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2026-06-30   2029-06-30  

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 unit standard does not replace any other unit standard and is not replaced by any other unit standard. 

PURPOSE OF THE UNIT STANDARD 
People credited with this Unit Standard are able to apply and advise, using sound principles, on all aspects of internal control and internal control evaluation while assessing risk. The qualifying learner is also capable of linking the role internal control systems to risk management in a municipality. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
It is assumed that learners are competent in:
  • Communication at level 4.
  • Mathematical literacy at level 4.
  • Accounting at level 4. 
    		•

    UNIT STANDARD RANGE 
    The typical scope to this unit standard includes the conditions laid out by the following:
  • Constitutional requirements
  • Municipal finance legislation
  • Treasury regulations
  • International Auditing Standards
  • The role of the Auditor General
  • Design and operation, common risks and related control features 
    		•

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Develop and implement an internal control policy for a South African municipality as required by the local government legislative framework and principles of good government. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Relevant legislation for the establishing of an internal control policy is interpreted in the municipal government context. 

    ASSESSMENT CRITERION 2 
    The concepts and principles underlying an internal control policy are explained in the municipal government context. 

    ASSESSMENT CRITERION 3 
    Controls are identified in the context of a municipal government computerised information system. 

    ASSESSMENT CRITERION 4 
    A reporting system is designed based on the requirements of relevant legislation and principles of good governance. 

    SPECIFIC OUTCOME 2 
    Develop and identify critical areas of internal control within a municipal government environment. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Structures for the creation of a control environment are identified and established in a municipal government environment. 

    ASSESSMENT CRITERION 2 
    Criteria of a management philosophy and operating style are implemented appropriate to the municipal government environment. 

    ASSESSMENT CRITERION 3 
    Criteria of a management philosophy and operating style are implemented appropriate to the municipal government environment. 

    ASSESSMENT CRITERION 4 
    Organisational procedures and operating styles are implemented based on relevant legislation and principles of good governance. 

    SPECIFIC OUTCOME 3 
    Identify and establish internal control procedures that are in accordance with relevant municipal legislation and principles of good governance. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Reporting, reviewing and approving procedures are implemented in accordance with relevant municipal legislation and principles of good governance. 

    ASSESSMENT CRITERION 2 
    Checking procedures are implemented in accordance with relevant municipal legislation and principles of good governance. 

    ASSESSMENT CRITERION 3 
    Control procedures are implemented in accordance with relevant municipal legislation and principles of good governance. 

    ASSESSMENT CRITERION 4 
    Approval procedures are implemented in accordance with municipal procedures. 

    SPECIFIC OUTCOME 4 
    Identify and implement the procedures that should be applied to study and review internal controls. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Pre-determined standards are utilised to evaluate an internal control system in line with internationally accepted best practice. 

    ASSESSMENT CRITERION 2 
    A report is prepared on the evaluation of internal control procedures internal control procedures based on inter nationally accepted best practice. 

    ASSESSMENT CRITERION 3 
    Recommendations for improvements to internal control procedures are made to the appropriate authorities. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
  • An individual wishing to be assessed (including through RPL) against this Unit Standard may apply to an assessment agency, assessor or provider institution accredited by the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Anyone assessing a learner against this Unit Standard must be registered as an assessor with the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Any institution offering learning that will enable achievement of this Unit Standard or assessing this Unit Standard must be accredited as a provider with the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Moderation of assessment will be conducted by the relevant ETQA at its discretion. 
    		•

    UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identify and solve problems using critical and creative thinking processes, e.g. by trying to find the best possible internal control options. 

    UNIT STANDARD CCFO WORKING 
    Work effectively with others as a member of a team, group, organization or community, e.g. through communicating with others regarding legislative issues and fostering team commitment toward maintaining an effective internal control system. 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities responsibly and effectively, e.g. through the demonstration of ethical and moral principles in all internal control processes. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organise and critically evaluate information, e.g. through researching all possible internal control options and presenting conclusions. 

    UNIT STANDARD CCFO COMMUNICATING 
    Communicate effectively using visual, mathematical and / or language skills in the modes of oral and/or written persuasion, e.g. through advising and motivating others with regard to internal control options. 

    UNIT STANDARD CCFO SCIENCE 
    Use Science and technology effectively and critically, showing responsibility to the environment and health of others, e.g. use appropriate computer software for mathematical computation, data capturing and document storage purposes. 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of interrelated systems by recognising that problem-solving contexts do not exist in isolation, e.g. in keeping in mind that internal control affects the financial well being of not only the municipality but the country as a whole. 

    UNIT STANDARD CCFO CONTRIBUTING 
    Participating as responsible citizens in the life of local, national and global communities, e.g. acting as custodian of ethical behaviour and maintaining a high level of commitment to providing effective internal control policies and practices. 

    UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this unit standard was Reregistered in 2012; 2015. 

    UNIT STANDARD NOTES 
    N/A 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Elective  48965   Certificate: Municipal Financial Management  Level 6  Level TBA: Pre-2009 was L6  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  LG SETA 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS UNIT STANDARD: 
    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.
     
    1. Amabamba Recruitment 
    2. AVAX SA 481 CC. T/A Mandisa Development Services 
    3. Buena Vista Learning Academy 
    4. Commerce Edge South Africa 
    5. Concepts of Sustainable Management (CSM) 
    6. Edequette Training Institute 
    7. Excellent Minds Institute (Pty) Ltd 
    8. Growth Management Consulting 
    9. Hamonate Consulting 
    10. HDPSA 
    11. IQ Skills Academy (PTY) LTD. 
    12. Jobafrik Consulting 
    13. Josmap Training Institute 
    14. KOKANO PROJECTS PTY LTD 
    15. KYM MANAGEMENT CONSULTING 
    16. Lewerb Holdings (PTY) Ltd 
    17. Mamuhle Academy 
    18. MANCOSA Pty (Ltd) 
    19. Maritime Business Institute 
    20. MARS Business Consulting 
    21. MATEPE INVESTMENTS (PTY) LTD 
    22. Morar Incorporated - KZN 
    23. Mortarboard Training Solutions 
    24. Nelson Mandela University 
    25. Nemalale Eagles Consultancy CC 
    26. Pachi Global Foundation 
    27. Pebetse Training and Consulting 
    28. Petra Institute of Development 
    29. PFIM Trading (Pty) Ltd 
    30. PMA Holdings (PTY ) LTD. 
    31. PTDEV (Pty) Ltd 
    32. Reflections Development Institute 
    33. Regenesys Management (Pty) Ltd 
    34. Regent Business School (Pty) Ltd t/a Regent Business School 
    35. Resonance Institue of Learning 
    36. Silalele Consulting CC. 
    37. Siza Nesu Training and Consultants 
    38. Stellenbosch University 
    39. Tachfin Holdings 
    40. Thinking Mind Trading 
    41. Tshepang Consulting & Project 
    42. Tshwane Training Institute (PTY) LTD. 
    43. Umqondo Consultancy 
    44. UNIVERSITY OF BUSINESS EXCELLENCE(PTY)LTD 
    45. University of Pretoria 


    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.