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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Advanced Diploma in Internal Auditing 
SAQA QUAL ID QUALIFICATION TITLE
125620  Advanced Diploma in Internal Auditing 
ORIGINATOR
Boston City Campus (Pty) Ltd formerly Boston City Campus and Business College (Pty) Ltd 
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 0639/26  2026-04-16  2029-04-16 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2030-04-16   2033-04-16  

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 purpose of the Advanced Diploma in Internal Auditing is to equip learners with the focused knowledge, skills, technical competence, and ethical awareness to become a competent, well-rounded internal auditor. In practice, Internal Auditors are often required to evaluate and improve the effectiveness of risk management control, governance processes, and the information technology environments within organisations.

This qualification will therefore develop learners' cognitive skills to formulate, undertake, and resolve complex theoretical and practice-related problems in the fields of Internal Auditing, Financial Accounting, Management Accounting, and Information Systems Auditing. Adjunct skills such as effective communication within a business environment will also be nurtured. This qualification inculcates a deep and systematic understanding of current thinking, practice, theory, and methodology of internal auditing procedures to encourage the continuous professional development of prospective learners.

The qualification will also provide articulation opportunities into a cognate Honours Degree or Postgraduate Diploma at NQF level 8. In addition, the qualification will assist learners in preparing for the Certified Internal Auditor examination (CIA), the professional test of competence of the Institute of Internal Auditors (IIA). This qualification will therefore also offer an opportunity for accreditation with a professional body by providing the educational component required by the IIA.

Upon completion of the qualification, a qualifying learner will be able to:
  • Demonstrate a deep understanding of an entity's internal control, risks, governance, and ethical environment through the performance of internal audit procedures.
  • Conceptualise, solve, and report on financial accounting problems in an entity's financial statements in terms of International Financial Reporting Standards.
  • Demonstrate the cognitive ability to provide robust solutions and recommendations through the critical application of financial management and cost accounting techniques to practical scenarios.
  • Develop and display the rational ability to identify, define and investigate practical internal auditing problems through applying various research techniques.

    Rationale:
    In the changed post-COVID-19 business landscape, the global and national market for Internal Audit Services has increased significantly, as reported in the 2022 Association of Certified Fraud Examiners Report (Dorris, 2022). This exponential growth in the demand for Internal Auditors is further driven by the high risks represented by loss of reputational standing due to ethically questionable actions, and the sharp increase in fraud risk, as well as constant pressure on management to meet financial targets in a pressured economy. In addition, codes, such as the King Report on Governance, and legislation, such as the Public Finance Management Act (PFMA) and the Municipal Finance Management Act (MFMA), made the establishment of an internal audit function either compulsory or advisable in organisations in both the private and the public sectors.

    Furthermore, the Government Gazette of the Republic of South Africa, published on 2 August 2022 (Department of Home Affairs, 2022), listed the Internal Auditor qualification on the National Critical Skills list as critical for the Republic of South Africa, since the demand for these jobs simply outpaces the supply. This points to the demand for this skill set in the country.

    Rapid technological changes and developments in the new digital age also require Internal Auditors to understand the impact of existing and emerging technologies on internal audit processes and methodologies, as well as the potential risks and assurance gaps resulting from these technological developments (Kluwer, 2022). Future Internal Auditors will consequently require education in digital technologies such as artificial intelligence, big data, mobile computing, cybersecurity, cloud services, and enterprise resource planning.

    The qualification will equip learners with the required level of knowledge in traditional internal audit processes and methodologies as well as key information technology skills in response to address the need for competent Internal Auditors. Two professional bodies, the Institute of Internal Auditors of South Africa (IIA-SA), which is affiliated with IIA Global, as well as an international professional association, the Information Systems Audit and Control Association (ISACA), also emphasise and address this need.

    The institution will offer this qualification in the distance mode of provision, which provides flexibility and accessibility to prospective learners. The opportunities for those who wish to follow this career path to take up this qualification are increased in this way.

    Learners who successfully complete the qualification will be eligible for careers in public, private, governmental, and non-profit organisations as qualified Internal Auditors, locally and globally. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Recognition of Prior Learning (RPL):
    Learners who do not meet the minimum entrance requirements or the required qualification at the same NQF level may be considered for admission through RPL.

    RPL for access:
    Applicants must submit a portfolio of evidence demonstrating relevant knowledge, skills, and competencies acquired through formal, non-formal, and/or informal learning that would enable them to meet the qualification expectations.
  • For RPL admission into this qualification, an applicant must meet the following minimum requirements:
  • Five years of work experience in an auditing field (including Internal Audit, Quality Assurance, Risk Management, Audit/Assessment Disciplines, Compliance, External Audit, or Internal Control).
  • Two of these five years must fall within the most recent three-year period to ensure current knowledge of regulatory compliance.
  • For applicants holding a bachelor's degree or equivalent, the requirement is reduced to two years of experience in an auditing field.

    RPL for exemption:
    Although learners are rigorously assessed, as per the principles of RPL, there is no guarantee that a learner will gain admission into a qualification or receive exemptions from modules. While the institution is making provision for RPL, the institution adheres to the guidelines set by the CHE (CHE, 2016), and only 10% of a cohort will be admitted to the qualification on an RPL basis.

    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, Level 7 totalling 120 Credits.
  • Internal Auditing, 24 Credits.
  • Financial Accounting, 24 Credits.
  • Information Systems Auditing, 24 Credits.
  • Management Accounting, 18 Credits.
  • Business Communication for Internal Auditors, 15 Credits.
  • Research Methods for Businesses, 15 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Demonstrate a deep understanding of an entity's internal control, risks, governance, and ethical environment through the performance of internal audit procedures.
    2. Conceptualise, solve, and report on financial accounting problems in an entity's financial statements in terms of International Financial Reporting Standards.
    3. Demonstrate the cognitive ability to provide robust solutions and recommendations through the critical application of financial management and cost accounting techniques to practical scenarios.
    4. Critically perform computer-assisted internal audits on complex business information systems and technological environments.
    5. Develop and display the rational ability to identify, define and investigate practical internal auditing problems through applying various research techniques.
    6. Display excellent professional oral and written communication skills to effectively communicate engagement results and to establish internal audit working relationships with various stakeholders within a business environment. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:
  • Critically evaluate the internal audit process and develop audit plans and audit strategies based on these evaluations.
  • Analyse and evaluate the internal controls to determine effectiveness in mitigating risks and threats and to ensure the reliability of financial reports and compliance to laws and statutory reports.
  • Identify and appropriately address compliance issues by applying advanced knowledge of corporate governance structures and codes embedded in and required of an Internal Auditor.

    Associated Assessment Criteria for Exit Level Outcome 2:
  • Effectively perform financial audits to provide an independent evaluation of financial statements.
  • Apply critical application of internal audit methodology and knowledge relating to financial reporting in terms of International Financial Reporting Standards.

    Associated Assessment Criteria for Exit Level Outcome 3:
  • Develop plans and recommendations to enable informed decision-making by giving contextual consideration to a business's risk and operational environment.
  • Critically review and analyse budgets, valuations, and other business decisions made by management through applying an advanced understanding of Financial Management to provide advice to management and other stakeholders.
  • Evaluate different costing systems and cost behaviours to provide recommendations on how to effectively manage costs.
  • Critically analyse financial and non-financial information to enable accurate performance evaluations by management.

    Associated Assessment Criteria for Exit Level Outcome 4:
  • Develop audit plans and audit strategies based on a critical analysis of an entity's information, technological, and accounting systems.
  • Perform information technology audits through the application of Computer Assisted Audit Techniques.
  • Critically analyse an entity's information technology environment and provide recommendations in terms of the Control Objectives for Information Technologies framework.

    Associated Assessment Criteria for Exit Level Outcome 5:
  • Accurately define, identify, and analyse research problems.
  • Analyse research strategies within an internal audit context through the critical application of basic research process concepts and principles.

    Associated Assessment Criteria for Exit Level Outcome 6:
  • Effectively and accurately report on internal audit findings in terms of International Internal Auditing Standards.

    INTEGRATED ASSESSMENT:
    The institution applies an integrated assessment approach, as outlined in our Higher Education Assessment and Moderation Management Policy (BCCPP030). Assessment is designed to support learner learning and ensure the achievement of learning outcomes through a combination of formative and summative methods. These methods are appropriate to the qualification NQF levels and the open distance e-learning mode of provision.

    Formative Assessments:
    Formative assessments are used throughout the learning process to provide feedback and guide learners' development. Formative assessments (FA1 and FA2), also known as assignments or tests, will count thirty percent (30%) - fifteen percent (15%) each - towards the overall mark. Integrated assessment ensures that theoretical knowledge and practical competencies are assessed in a coherent and meaningful way, often through contextualised tasks such as case studies, projects, and simulations.

    Assessment practices are moderated internally and externally to ensure fairness, reliability, and academic integrity. The assessment strategy is structured to reflect the complexity and progression of the qualification, supporting the development of applied competence and preparing learners for the world of work.

    Summative Assessment:
    Summative assessments evaluate the achievement of exit-level outcomes. Summative assessment is an invigilated examination. Invigilated examination can take place either non-venue-based or venue-based. Summative assessments in the form of a final exam or capstone project (SA1), will count sixty percent (60%), and a research or reflective essay (SA2) will count ten percent (10%) towards the overall mark. 
    		•

    INTERNATIONAL COMPARABILITY 
    This qualification was compared to similar qualifications from these international countries:
    Country: Namibia.
    Institution: University of Namibia (UN).
    Qualification title: Postgraduate Diploma in Internal Auditing.
    Duration: One year.

    Entry requirements:
    Applicants should be holders of A Bachelor of Commerce in Accounting degree (NQF 7) or equivalent qualification from a recognised institution, with an average final mark of at least 55% in financial accounting and auditing-related modules. Admission may be considered on the basis of recognition of prior learning as per university policy.

    Purpose/rationale:
    The postgraduate diploma in internal auditing aims to develop learners to render a professional internal auditing service as internal audit managers and or consultants to all types of organisations, including private companies, public companies, government and auditing or consultation firms. The qualification will equip learners with a well-rounded, advanced knowledge of the professional practice of internal auditing as well as the competency to manage internal audit activities and perform internal audit assurance and consulting engagements. More specifically, the qualification will equip the learner with specialised knowledge in internal auditing, information technology (IT) governance and auditing, fraud risk management, business governance, ethics and strategy, performance management, and risk management.

    Assessment:
    The CA will comprise a combination of the following: written tests, assignments, simulations, portfolios, and seminar presentations as specified under the respective Module Descriptors. For modules assessed through 100% CA, a final mark of 50% is required to pass. For modules assessed through a combination of CA and Examination:
    A minimum CA Mark of 40% is required to gain entrance into the relevant module examination, unless otherwise stated in the individual module descriptor. In order to pass a module, a minimum final mark of 50% is required, unless otherwise stated in the individual module descriptor.

    Qualification structure:
    Modules:
  • Internal Auditing I, comparable to Internal Auditing.
  • Organisational Behaviour and Strategic Management.
  • Information Systems Auditing, comparable to Information Systems Auditing.
  • Fraud and Forensic Auditing.
  • Business Research Methods, comparable to Research Methods for Businesses.
  • Business Research Projects.
  • Ethics, Governance, Risk, and Control.

    Similarities:
  • University of Namibia (UN) and South Africa (SA) qualifications are offered for a duration of one year.
  • UN and SA qualifications share comparable modules such as Information Systems Auditing, Business Research Methods, and Internal Auditing.
  • Both qualifications aim to prepare learners for roles as Internal Auditors in private, public, and non-profit sectors.
  • Both qualifications allow Recognition of Prior Learning (RPL).
  • Both qualifications use continuous assessment plus summative assessments (exams, projects), and both require at least 50% to pass the modules.

    Difference:
  • University of Namibia (UN) qualification requires learners who completed a Bachelor of Commerce in Accounting, while the South African (SA) qualification requires learners who completed a Diploma in Auditing.

    Country: United States:
    Institution: Louisiana State University (LSU).
    Qualification title: Internal Auditing & Cybersecurity Risk Management.

    Entry requirements:
  • Undergraduate learners: enrolment is open to learners in any major; a minimum 3.0 GPA .
    or
    3.0 in the last 30 hours is required.
  • Graduate learners admitted to any LSU graduate program are eligible to register for the program.
    Or
    Practitioners are welcome in either the graduate or undergraduate program.

    Purpose/rationale:
    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.

    Qualification structure:
    Modules:
  • Internal Auditing I & II, comparable to Internal Auditing.
  • Case Studies in Internal Auditing.
  • Internship in Internal Auditing.
  • Governance, Risk & Controls.

    Similarities:
  • Louisiana State University (LSU) and South African (SA) qualifications aim to produce competent internal auditors.
  • LSA and SA qualifications share comparable modules such as internal auditing.
  • Both qualifications allow practitioners or individuals with work experience to participate (through RPL for SA and open access at LSU).

    Differences:
  • SA qualification includes accounting, communication, research, making it broader and more academic LSU is specialised, practical, and cyber-focused. 
    		•

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

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

    Diagonal Articulation:
  • Advanced Occupational Diploma: Fraud Examiner, NQF Level 7. 
    		•

    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. Boston City Campus (Pty) Ltd formerly Boston City Campus and Business College (Pty) Ltd 


    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.