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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: General Internal Auditing

SAQA QUAL ID	QUALIFICATION TITLE
20359	Certificate: General 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 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"		SAQA 06120/18	2018-07-01	2023-06-30
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2024-06-30		2027-06-30

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 the provision of the second step in the career path of an internal auditor building on the foundation of awareness established in the first level qualification.

The General Internal Auditor is essentially one who will be able to perform the work associated with an internal audit. The Internal Audit Technician will assist with the audit while the Certified Internal Auditor will plan, implement, manage and advise.

The qualification is generic in nature, but provision is made throughout the qualification to adapt where necessary to accommodate industry specific needs. Any such changes are subject to the approval of the IIA SA.

There is a need for the GIA qualification as it serves as a bridge for the practical application of internal audit procedures between the IAT qualification and the CIA qualification. The qualification, comprises a theoretical component which supports and supplements the workplace training with the infusion of up to date practices and procedures of internal auditing. A secondary need, is the improvement in skills levels of incumbent internal audit employees.

This secondary need has reached critical proportions in the public sector where legislation requires the establishment of an internal audit function in every public sector entity. The implementation of this requirement requires radical re-training of existing staff in many entities which either either had no internal audit function or only "inspection" units focusing on basic compliance, and not engaging in risk-based evaluation practices.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

It is assumed that learners will have completed learning at NQF Level 4 (Grade 12 in the school context).

Recognition Prior Learning:

Recognition of Prior Learning applies to the recognition of skills and knowledge gained by both formal and informal learning and experience. RPL seeks to establish whether the learner possess the competencies specified in the outcomes of the qualification and to issue the learner with recognition in the form of a record of credits toward the achievement of the IAT qualification. RPL will also be used to grant learners admission to the qualification.

Access to the Qualification:

The entrance requirement to the GIA qualification program is:

Successful completion of the IAT qualification; or

A relevant three year academic qualification issued by a higher education institution; and

Demonstrated competency measured against the contents of the IAT workplace training requirements.

It is essential that the learner be engaged in an internal audit working environment.

RECOGNISE PREVIOUS LEARNING?

QUALIFICATION RULES

N/A

EXIT LEVEL OUTCOMES

1. Understanding the business environment and the role of internal audits.
2. Conduct an audit with the minimum level of supervision and agree the audit findings and the content of the audit report.
3. Evaluate risk management and internal controls.
4. Use communication skills for interviewing, for facilitating processes, for doing presentations and for the management of problem solving.
5. Identify corporate governance in an organization and evaluate it.

ASSOCIATED ASSESSMENT CRITERIA

Plan and manage time efficiently.

Market the internal audit function.

Understand and apply the IIA Standards and Code of Ethics.

Understand the various roles and responsibilities of people in an organization.

Understand the basics of internal auditing as it relates to planning, benchmarking, control systems, working papers, tools & techniques and reporting procedures.

2.

Understand what the management of the internal audit unit entails.

Understand the systems in place in an organization.

Conduct an audit engagement from planning, through field-work, to the presentation of the audit report.

Understand the objectives of quality assurance reviews and assist with the preparation of a QA review.

3.

Understand risk management and what the consequences of poor risk management are.

Perform a risk management assessment and audit the risk management structures.

4.

Apply techniques to manage problems - personal and technical - and conflict.

Conduct an effective interview.

Compile and present an effective audit report.

Perform effective presentations to groups of people.

Manage and perform evaluations of junior staff.

5.

Identify the main elements of an effective system of corporate governance.

Understand the integration of risk management and internal controls into an effective system of corporate governance.

Integrated Assessment:

Integrated assessment is performed on a continuous basis using a combination of formative and summative assessment techniques and tools both in the workplace and in the formal learning situation. A range of formative and summative assessment methods will be used to assess the ability of learners to apply theory and to combine theory and practice. The focus of assessment is on applied competence.

INTERNATIONAL COMPARABILITY

The IIA SA qualifications (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 more than 120 countries.

Because of the unique requirements and the need to develop skills, South Africa is the originator of the 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 the three-tiered structure or the modification to entrance requirements to sit the globally applicable CIA examinations. South Africa is the only country thus far to have formalized the programs at the first two levels, although there are other African countries participating in one of the existing IAT programs.

ARTICULATION OPTIONS

Learners will be engaged in internal audit duties. Typically the learner will either have come through the IAT qualification pathway or alternatively will be in possession of a three-year academic qualification issued by a tertiary institution, prior to commencing with this qualification. Articulation is possible both horizontally and vertically.

Horizontal articulation will usually occur in areas of specialization such as forensics, governance, IT, financial services, government services and control self-assessment.

Vertical articulation is possible with the CIA, B Admin (Hons), BCom (Hons), Masters degree study and an MBA.

MODERATION OPTIONS

Moderation of learners assessment will be done by the relevant ETQA.

The awarding of the relevant IIA designation on attainment of the qualification will be done by a sub-committee of the IIA SA Education Committee (Edcom).

Moderation of assessment will be conducted by individuals who have qualified as assessors and moderators and are appointed to quality assure this process by IIA SA.

CRITERIA FOR THE REGISTRATION OF ASSESSORS

Assessors must:

Be approved by the Education & Training Department/Edcom of the IIA SA.

Be actively engaged in internal audits.

Be registered a s an assessor.

Be in a supervisory position in an organization.

REREGISTRATION HISTORY

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

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.

NONE