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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|
|Certificate: General Internal Auditing|
|SAQA QUAL ID||QUALIFICATION TITLE|
|20359||Certificate: General Internal Auditing|
|Institute of Internal Auditors|
|PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY||NQF SUB-FRAMEWORK|
|FASSET - Financial and Accounting Services SETA||OQSF - Occupational Qualifications Sub-framework|
|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|
|LAST DATE FOR ENROLMENT||LAST DATE FOR ACHIEVEMENT|
|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:
It is essential that the learner be engaged in an internal audit working environment.
|RECOGNISE PREVIOUS LEARNING?|
|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|
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.
|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.
|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.
|CRITERIA FOR THE REGISTRATION OF ASSESSORS|
|As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2009; 2012; 2015.|
|LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION:|
|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.||Self-study - FASSET|