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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION THAT HAS PASSED THE END DATE: 

Diploma: Technician: Internal Auditing 
SAQA QUAL ID QUALIFICATION TITLE
20358  Diploma: Technician: Internal Auditing 
ORIGINATOR
Institute of Internal 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 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  240  Level 6  NQF Level 07  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Passed the End Date -
Status was "Reregistered" 		 SAQA 9900/00  2018-07-01  2023-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2024-06-30   2028-06-30  

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 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 Qualification is to provide the initial step to a career path in internal auditing as well as professional recognition to persons who have been in the profession, but have been unable to obtain a professionally formulated and recognized qualification.

The qualification is generic in nature, but there is flexibility in both the content of the workplace training logbook and the content of the training modules to give attention to sector and industry specific needs. Any such changes are subject to the prior approval of the IIA SA.

There is a need for the IAT qualification as employers have recognised that, while providing some valuable academic background, tertiary internal audit qualifications do not equip graduates/diplomats to operate productively in an internal audit working environment. This qualification, which is also registered as a Learnership, provides that workplace structured training and infusion of up-dated practices and procedures of internal audit. A secondary, and as important factor, is the need that has been identified by employers to improve the skill levels of existing internal audit staff, who over time have become accustomed to applying outdated techniques and principles. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
The minimum learning expected to be in place is Grade 12. It is however recommended that learners have either progressed to a second year level at university or equivalent or have at least three years business or internal audit experience. A good understanding of financial procedures is an advantage, but not essential, as internal audit deals with a far wider field in the business operation.

Recognition of Prior Learning:

Recognition of Prior Learning applies as the recognition of skills and knowledge gained by both formal and informal learning and experience will be assessed. RPL seeks to establish whether the learner possess the competencies specified in the outcomes as specified in the sections of the workplace training logbook and to issue the learner with national recognition in the form of a record of credits toward the achievement of competency at the IAT level. 

RECOGNISE PREVIOUS LEARNING? 
Y 

QUALIFICATION RULES 
N/A 

EXIT LEVEL OUTCOMES 
Learners will be able to:

1. Demonstrate an understanding of the dynamics of the organisation and the role of internal audit.
2. Demonstrate an understanding of the basics of internal auditing as it relates to planning, benchmarking, control systems, working papers, tools & techniques and reporting procedures.
3. Identify and demonstrate knowledge and understanding of all key risk areas in the financial areas.
4. Identify and demonstrate knowledge and understanding of the key risk areas in non-financial areas.
5. Demonstrate competence in the use of IT applications employed to assist with auditing.
6. Identify and demonstrate knowledge and understanding of fraud and corruption risk areas in the business environment. 

ASSOCIATED ASSESSMENT CRITERIA 
The qualifying learner will be able to:

1.
  • Demonstrate an understanding of how the internal audit department operates and how it services management.
  • Demonstrate an awareness of the existence of and purpose of audit standards.
  • Demonstrate knowledge of relevant legislation and the application of corporate governance in the organisation.

    2.
  • Be able to compile an effective plan for an audit.
  • Display an understanding of the concept of risk and control strategies.
  • Display an understanding of the systems in use.
  • Display an awareness of the internal audit process from planning through to conducting, reporting and following up.

    3.
  • Display an understanding of processing of receipts, payments, and the treatment of debtors and creditors.
  • Demonstrate an understanding of the systems in place relating to inventory as it affects procurement and recording.
  • Display an understanding of the payroll procedures.
  • Display an awareness of the recording and control of basic assets and liabilities.
  • Demonstrate an awareness of the principles of developing budgets and the monitoring and control thereof.
  • Demonstrate an awareness of the principles relating to investments, the risk relating thereto, and control strategies that may be implemented.
  • Demonstrate an awareness of the principles relating to finance and funding, and what controls can be introduced to manage the risks.

    4.
  • Demonstrate an awareness of the strategic issues that affect the business.
  • Demonstrate an awareness of the key risk areas in the areas of human resources, health and safety, environment and any other non-financial business specific areas.

    5.
  • Demonstrate an understanding of the structures and management of IT in the organisation.
  • Demonstrate an awareness of the role of IT in an audit assignment as a tool to promote efficiency.

    6.
  • Demonstrate an understanding of the values and ethical codes of the business.
  • Demonstrate an awareness of the policies in place, indicators that may be observed, in the detection, reduction and prevention of fraudulent and corrupt actions.

    Integrated Assessment:

    Integrated assessment is performed on a continuous basis and uses a range of formative and summative assessment methods to demonstrate applied competence during the training, learning and workplace experience. 
    		•

    INTERNATIONAL COMPARABILITY 
    The IIA SA designations are based on the IIA Inc International Framework of Education developed by the Institute of Internal Auditors, Inc. in the USA. This framework is globally acknowledged in 98 countries. Because of its unique requirements and the need to develop skills, South Africa is the originator of a three tier level of qualification/designation and membership, which culminates in the globally written and recognized CIA (Certified Internal Auditor) designation/qualification.

    As in other countries there are permissible local adaptations such as the introduction of a tiered structure or the modification to the entrance requirements to sit the globally applicable CIA examinations. South Africa is the only country thus far to have formalised the programmes at the first two levels, although there are other African countries participating in one of the existing IAT programme groups. 

    ARTICULATION OPTIONS 
    At entry level, the applicant must be engaged in internal audit duties. A typical applicant is expected to have completed at least second year level at university or equivalent or have at least three years business or internal audit experience.

    Articulation both horizontally and vertically does occur, but would tend to be in specialised areas of internal audit - forensic, governance, IT - and vertically into the GIA/CIA or management, often MBA studies, or post (or pre)-CIA. 

    MODERATION OPTIONS 
    The IIA Moderation Committee, a subcommittee of Edcom, shall act as moderators and keep records of all moderation activities and reports. The Moderator may carry out any number of random checks during a calendar year and shall ensure rotation of moderation activities. An annual moderation report detailing non-conformances and areas for improvement shall be submitted to the Edcom for review. 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    Assessors must be sanctioned by the IIA and the IIA Edcom and the employer of the learner must enjoy ATC status to validate the formal training provided.

    The following criteria are used for selection and appointment:
  • IIA member.
  • Commitment to training.
  • Assessment skills, including Listening, Questioning and Feedback skills.
  • Interpersonal and communication skills.
  • Competence in Conducting workplace assessment. 
    		•

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

    NOTES 
    As per the SAQA decision to re-register all provider-based qualifications on the National Qualifications Framework that meet the criteria for re-registration, this qualification has been re-registered from 1 July 2018. The IAT programme is a 24-month programme, which because of its nature is not bound to either a calendar or academic year. It comprises two elements - the workplace training logbook and the 8 training modules. 

    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.