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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: 

Advanced Diploma in Internal Auditing 
SAQA QUAL ID QUALIFICATION TITLE
125358  Advanced Diploma in Internal Auditing 
ORIGINATOR
Walter Sisulu University 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
CHE - Council on Higher Education  HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Advanced Diploma  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  Not Applicable  NQF Level 07  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Registered  EXCO 0638/26  2026-03-10  2029-03-10 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2030-03-10   2033-03-10  

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 
Purpose:
The Advanced Diploma in Internal Auditing Internal Auditing qualification is an academic qualification designed to meet the growing demand for skilled Internal Auditors (IAs) in the dynamic business environment and the public sector. The qualification also provides the necessary content and curriculum for articulation into the professional designation of the Institute of Internal Auditors. The exit level outcomes have been derived from the purpose of this qualification, namely, the development of competent internal auditors. The various learning opportunities and the curriculum work in tandem to achieve the purpose.

The qualification design work together to embed the expected outcomes of competence in governance practices, critical thinking, strategic management, risk management processes, internal control systems, organisational performance management, and research methodology, among others.

Establishing an Internal Auditing department is mandatory in all public sector institutions in South Africa, as stipulated by the PFMA and MFMA, among other relevant legislation. Additionally, the King IV Report on Corporate Governance in South Africa recommends the establishment of an Internal Auditing department.

Furthermore, the institution is positioning itself as a progressive institution by addressing the skills gap and producing learners with specialised knowledge to meet internal auditing needs, supporting organisational growth and efficiency. Thus, the qualification's emphasis on developing relevant learner attributes, including independence, critical thinking, financial transparency, financial literacy, accountability, and efficiency, will contribute to economic growth and facilitate collaboration with industry partners. Additionally, it can foster research and innovation, diversify academic offerings, and have a positive impact on the local labour market and the economy. Our experience has shown that learners from this qualification is highly sought after for employment in local and provincial governments, financial institutions, commerce, and the IT industry, both locally and internationally.

The qualification provides learners with a robust foundation in technical knowledge, equipping them with advanced skills and essential soft skills that are critical for thriving in today's competitive industry. Through theoretical learning, learners will hone their ability to embody the key characteristics of effective internal auditors.

These traits, which include analytical thinking, attention to detail, and excellent communication, are indispensable assets in the modern workplace, enabling learners to navigate challenges and make meaningful contributions to their organisations.

Individuals who earn an Advanced Diploma in Internal Auditing will encounter a variety of career options within the Internal Auditing field in both the private and public sectors. This encompasses roles at audit firms, the Auditor-General of South Africa, and in local and provincial government agencies. Beyond conventional career pathways, these learners will have the entrepreneurial skills necessary to create their own businesses, thereby serving as job creators. Additionally, they can aim for esteemed professional certifications, such as the Certified Internal Auditor, or further their studies with a Postgraduate Diploma in Internal Auditing or Accountancy.

Upon completion of the qualification, a qualified learner will be able to:
  • Demonstrate an in-depth understanding of the theories, principles, frameworks, and methodologies that underpin the field of internal auditing.
  • Gain a comprehensive understanding and thorough analysis of the International Internal Audit (IIA) Global Standards, the King IV governance principles, International Financial Reporting Standards (IFRS), and pertinent legislative and regulatory frameworks that govern the practice of internal auditing.
  • Synthesised understanding of risk management principles, the governance frameworks, and the intricacies of internal control systems into the audit process.
  • Critically evaluate and solve complex problems in the internal audit context and in public service.
  • Evaluate the emerging challenges in the realms of fraud, cybersecurity, and digital auditing by leveraging contemporary auditing tools and methodologies, including recommendations for improvement.
  • Understanding Internal Auditing Research Principles
  • Develop a strategy to plan, design, and carry out internal audit engagements closely aligned with the organisation's risk profiles and strategic objectives.
  • Utilise computer-assisted audit techniques (CAATs), advanced data analytics, and an array of innovative digital tools to significantly improve the effectiveness and efficiency of assurance processes.
  • Prepare and deliver comprehensive, well-structured, and professional audit reports that provide actionable insights and recommendations to foster organisational growth and enhance overall performance.
  • Apply ethical principles and professional values.
  • Demonstrate learning autonomy and responsibility.

    Rationale:
    The market demand for skilled internal auditors operating at the highest level has necessitated the development and growth of internal auditing skills and competencies. There is an existing gap in the internal auditing skills and competencies, which encourages the development of this qualification as it can address the current challenges in the field. The new qualification, which is aligned with and informed by the needs of the internal auditing sector and related professional bodies, will equip learners with the necessary competencies in line with governance practices, risk management processes, internal control systems, organisational performance management, and research methodology. These competencies sustain organisational operating effectiveness and efficiency, compliance with laws, regulations, and other prescripts, financial sustainability, asset safeguarding, and laying a research foundation.

    During the development of this Qualification, extensive consultations were undertaken with various stakeholders, institutional advisory boards and the Institute of Internal Auditors in South Africa (IIASA). This collaboration was pivotal in ensuring the Qualification aligned seamlessly with the relevant International Public Sector Accounting Standards (IPSAS) and the International Auditing Professional Practices Framework (IPPF). By leveraging insights from IIASA and other industry leaders, the Qualification has been tailored to equip learners with the knowledge and skills necessary to uphold the highest internal auditing standards and contribute effectively to organisational governance and risk management.

    The targeted learners for this qualification are learners with a Diploma in Internal Audit or a cognate qualification who desire to further their studies and technical competence in internal auditing.

    This qualification is situated in both the academic and professional pathways, as completing it provides access to enter the IIA professional pathway, as well as access to the Postgraduate Diploma in Internal Auditing or Forensic Auditing qualification (NQF 8), and to cognate NQF 9 and NQF 10 qualifications. This academic pathway is intentionally structured to enhance their knowledge in the auditing sector, ensuring they acquire the advanced skills and insights necessary to thrive in today's dynamic financial environment. Moreover, these qualifications substantially expand their career opportunities, enabling them to enter various roles in auditing and financial services, where they can make meaningful contributions to the soundness and efficiency of global financial practices.

    Upon completing the qualification, you open the door to many exciting job opportunities. Learners can look forward to roles as internal auditors, risk professionals, strategic practitioners, compliance officers, and forensic auditors. The qualification is designed to equip learners with the knowledge and hands-on skills necessary for internal auditing.

    As learners embark on their careers, they'll develop a strong grasp of compliance regulations, enabling them to thrive in various sectors. Not only does the qualification foster vital entrepreneurial skills that are in high demand today, but it also instils a deep understanding of governance, risk management, and control processes.

    By enhancing governance practices and building public trust, these learners will play a pivotal role in combating corruption and implementing effective risk management strategies. Their contributions will uplift organisations and stimulate economic growth and sustainability in our communities and beyond. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Recognition of Prior Learning (RPL):
    At WSU, the RPL policy is aligned with the RPL guidelines and frameworks established by the Council on Higher Education (CHE) and the South African Qualifications Authority (SAQA), ensuring adherence to national quality standards. The CHE and SAQA RPL guidelines require a quality-assured process for formally assessing non-formal and informal learning to ensure equitable access and progression.

    The institution guarantees the equitable and consistent application of RPL through this structured and transparent process, which facilitates the recognition of prior learning for credit exemption (advanced standing) and access to credit. This approach supports lifelong learning and broadens participation in higher education, all while preserving academic integrity and quality assurance.

    Prospective learners must compile a portfolio of evidence in accordance with the institutional framework for developing a portfolio.

    The portfolio will be assessed according to the framework stipulation. Where necessary, the prospective learner will present him/herself to a panel determined by the policy to clarify issues that may not be elucidated in the portfolio.

    RPL will therefore be used for admission, where prior learning is assessed against the entry requirements, and for advanced standing, where prior learning is evaluated against the module-specific outcomes.

    Entry Requirements:
  • Diploma in Internal Auditing, NQF level 6.
    Or
  • Diploma in Financial Information System, NQF level 6.
    Or
  • Diploma in Accountancy, NQF level 6. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification consists of the following compulsory modules at National Qualifications Framework, NQF Level 7 totalling 120 Credits.

    Compulsory modules, NQF Level 7, 120 Credits.
  • Advanced Financial Reporting, 12 Credits.
  • Advanced Managerial Accounting and Finance, 12 Credits.
  • Research Principles in Internal Auditing, 12 Credits.
  • Advanced Internal Auditing A (Governance & Organisational Ethics), 12 Credits.
  • Advanced Internal Auditing B (Risk Management & Controls), 12 Credits.
  • Advanced Financial Reporting, 12 Credits.
  • Advanced Managerial Accounting and Finance, 12 Credits.
  • Information Systems Auditing (CAATs), 12 Credits.
  • Business Strategy and Organisational Performance Management, 12 Credits.
  • Advanced Internal Auditing C (Communication &Reporting), 12 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Apply internal audit knowledge to evaluate business operations and make recommendations for improvement.
    2. Evaluate the adequacy and effectiveness of an organisation's governance, ethics, risk management and control processes using a systematic, disciplined approach and recommend improvement.
    3. Evaluate and assess financial statements for organisations in compliance with the financial reporting standards and frameworks.
    4. Critically analyse the strategic and performance management of the organisation.
    5. Identify, analyse, and critically reflect on complex problems to apply evidence-based solutions for improvement and business efficiency.
    6. Independently prepare audit reports that effectively communicate the results of internal audit work.
    7. Expertly perform information systems audit and apply information systems principles, data analytics and CAATs.
    8. Prepare a concept research paper in internal auditing by applying research principles. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:
  • Expertly apply internal audit knowledge to evaluate business performance in real and simulated settings.
  • Utilise data analysis and evaluation techniques to provide targeted recommendations that enhance overall performance, compliance, and governance.
  • Recommend strategies to improve business performance based on the evaluation of the business performance.

    Associated Assessment Criteria for Exit Level Outcome 2:
  • Evaluate the adequacy and effectiveness of an organisation's governance, ethics, risk management, and control processes using a systematic and disciplined approach.
  • Advise based on your systematic analysis of improvement strategies to improve the adequacy and effectiveness of the organisation's governance, ethics, and risk management control process.
  • Provide reasonable assurance that these recommendations consider best practices, industry standards, and the organisation's unique context to foster sustainable growth and mitigate potential risks.

    Associated Assessment Criteria for Exit Level Outcome 3:
  • Analyse key financial metrics, comparing results against industry benchmarks, and identifying any discrepancies or areas for improvement.
  • Review the completed financial statements of an organisation for completeness and compliance.
  • Evaluate and assess, through this review, whether the financial statements are prepared in compliance with the applicable financial reporting standards and frameworks.

    Associated Assessment Criteria for Exit Level Outcome 4:
  • Analyse the strategic and performance management of an organisation.
  • Identify any shortcomings in the strategic and performance management of the organisation.
  • Recommend areas for improvement that could enhance the organisation's strategic and performance management for competitive advantage.

    Associated Assessment Criteria for Exit Level Outcome 5:
  • Identify complex problems that impact business performance and efficiency.
  • Analyse how these problems impact the business performance and its ability to operate efficiently.
  • Critically reflect on the problems identified and propose evidence-based interventions that, when applied, will improve the business performance and business efficiency.

    Associated Assessment Criteria for Exit Level Outcome 6:
  • Independently prepare audit reports that are audit standards compliant.
  • Communicate the results of the internal audit work performed according to the applicable standards and processes.
  • Follow up on previously issued recommendations by assessing their implementation status and evaluating the effectiveness of corrective actions taken.

    Associated Assessment Criteria for Exit Level Outcome 7:
  • Conduct a thorough and independent information systems audit, demonstrating expertise in evaluating information systems' integrity, efficiency, and security.
  • Utilise advanced data analytics techniques and Computer-Assisted Audit Techniques (CAATs) to systematically analyse data and processes.
  • Apply relevant information systems principles to deliver insightful recommendations that enhance overall system reliability and effectiveness.

    Associated Assessment Criteria for Exit Level Outcome 8:
  • Identify a topical area in internal auditing.
  • Perform a literature review on the identified area.
  • Independently prepare a concept research paper on the selected topic by applying the relevant research principles.

    Integrated Assessment:
    Walter Sisulu University Assessment Policy requires four assessments per year for year-long courses and two assessments for semester modules. The Adv Dip in Internal Auditing qualification has two formative assessments and one summative assessment. Formative assessment may include tests, presentations, assignments, projects, integrated group activities, or case studies. All ELOs and AACs will be integrated into formative and summative assessments in this qualification. This ensures that the ELOs are assessed in an integrated manner across the various learning and assessment opportunities. This approach ensures that learners are evaluated across several competency areas:
  • Practical competencies are assessed through hands-on activities, simulations, and real-world projects.
  • Applied competencies are evaluated using case studies, problem-solving tasks, and application-based assignments.
  • Foundational competencies are measured through theoretical examinations, written assignments, and knowledge-based tests.
  • Reflective competencies are assessed through self-evaluation, reflective journals, and peer reviews.

    Furthermore, internal moderation is conducted for all formative assessments and modules, whereas external moderation is conducted for all summative assessments and modules. Examiners are expected to comply with a 5-working-day return time on assessment tasks and provide feedback to learners on their performance. For online assessment, immediate feedback is given to learners. Learners can consult the lecturers for additional guidance.

    Formative Assessment:
    There will be a minimum of two assessments per course per semester, which can be a combination of tests, presentations, assignments, projects, integrated group activities or case studies. They constitute 40% of the total assessments.

    Summative Assessment:
    Summative assessment will take the form of a three-hour examination paper at the end of the semester. they constitute 60% of the total assessments. This assessment will evaluate the exit-level outcomes in an integrated manner, providing learners with an opportunity to demonstrate that they have developed these competencies. 
    		•

    INTERNATIONAL COMPARABILITY 
    This qualification was compared to similar qualifications from these international countries:

    Country: United States of America
    Institution: Louisiana State University (LSU)
    Qualification: Internal Auditing & Cybersecurity Risk Management
    Duration: One-year

    Entry requirements:
  • Undergraduate students: enrolment is open to students in any major; a minimum 3.0 GPA or 3.0 in the last 30 hours is required.
    Or
  • Graduate students admitted to any LSU graduate program are eligible to register for the qualification.
    Or
  • Practitioners are welcome in either the graduate or undergraduate program.
    Or
  • A student needs to be enrolled at LSU, Baton Rouge as a full-time student or non-degree seeking student.

    Alternate Entry Routes:
  • Alternate Entry routes are permitted, which recognise prior learning.

    Purpose:
    The Internal Auditing & Cybersecurity Risk Management qualification is designed to develop technical and strategic competencies in internal auditing and risk management, and to train professional internal auditors. Prepares learners to understand internal auditing, compliance, and enterprise-scale risk management, with a growing emphasis on cybersecurity threats and ESG issues.

    Similarities:
  • The South African (SA) and the Louisiana State University (LSU) are both offered over one year.
  • The LSU qualification aims to prepares students to understand internal auditing, compliance, and enterprise-scale risk management, with a growing emphasis on cybersecurity threats and ESG issues.
  • Similarly, the SA qualification aims to develop competent internal auditors with advanced skills in governance, risk management, internal controls, financial reporting, and digital auditing.
  • The overall outcomes are similar as both the qualifications aim to develop the core knowledge and competence expected of an internal auditor.

    Differences:
  • The SA qualification has five modules, with similar overall content; however, the LSU qualification has 10 modules.

    Country: Australia
    Institution: Institute of Internal Auditing Australia (IIAA)
    Qualification: Graduate Certificate in Internal Auditing Australia
    Duration: One year

    Entry requirements:
  • Be over 18 years old
    Or
  • Have sufficient English proficiency to undertake a fully online course delivered and assessed in English.

    Purpose:
    The Graduate Certificate in Internal Auditing Australia is a postgraduate professional education qualification for those seeking to establish or further a career in internal audit, governance and risk. Each of the four modules runs over a 14-week semester, with 144 hours of total learning, including private study, interactive activities, and assessments. Module 1 is a prerequisite, and Modules 1-3 must be completed (or recognised via RPL) before commencing Module 4. The final two weeks focus on major assessment tasks.

    Similarities:
  • The Institute of Internal Auditing Australia (IIAA) and the South African (SA) both have a professional body affiliation, and the curriculum is for both is aligned.
  • The overall outcomes are similar as both the qualifications aim to develop the core knowledge and competence expected of an internal auditor.
  • The module content is similar, with the only difference being the professional in practice course component.

    Differences:
  • The Graduate Certificate in Internal Auditing is offered over 2 years, compared to 1 year.
  • The Institute of Internal Auditing Australia (IIAA) qualification has four modules, with similar overall content; however, the Advanced Diploma has 10 modules.
  • The level of the IIAA qualification is AQF 8 compared to the NQF 7 of the SA qualification. 
    		•

    ARTICULATION OPTIONS 
    This qualification allows possibilities for the following articulation options:

    Horizontal Articulation:
  • Advanced Diploma in Taxation, NQF Level 7.
  • Advanced Diploma in Financial Management, NQF Level 7.
  • Advanced Occupational Diploma: Financial Administration Manager, NQF Level 7.

    Vertical Articulation:
  • Postgraduate Diploma in Internal Auditing, NQF Level 8.
  • Bachelor of Commerce Honours in Internal Auditing, NQF Level 8.

    Diagonal Articulation:
  • Occupational Certificate: Financial Advisor, NQF Level 6.
  • Occupational Certificate: Municipal Finance Manager, NQF Level 8. 
    		•

    MODERATION OPTIONS 
    N/A. 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    N/A. 

    NOTES 
    N/A. 

    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.
     
    1. Walter Sisulu University 


    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.