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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: Government Auditor|
|SAQA QUAL ID||QUALIFICATION TITLE|
|21476||Certificate: Government Auditor|
|The Southern African Institute of Government 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|
Passed the End Date -
Status was "Reregistered"
|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 is replaced by:
|Qual ID||Qualification Title||Pre-2009 NQF Level||NQF Level||Min Credits||Replacement Status|
|117326||Occupational Certificate: Public Sector Auditor||Not Applicable||NQF Level 08||315|
|PURPOSE AND RATIONALE OF THE QUALIFICATION|
|The purpose of the Government Auditor qualification is to provide learners with specialised knowledge, skills and applied competence in the field of Public Auditing, control and information systems.
Another purpose of the qualification is assist in providing South Africa with significant numbers of Registered Government Auditors (members of the Southern African Institute of Government Auditors), who will be equipped with the necessary knowledge and skills to serve the country's public sector.
This qualification will provide learners with opportunities for continued intellectual and professional growth, to gain full economic activity and rewarding contributions to society.
|LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING|
|Learners will be required to have successfully completed a four-year training programme at a registered tertiary institution. Minimum required subjects which have to passed successfully are:
The prospective Government Auditor must gain his/her practical experience in the public audit arena. A candidate needs to complete at least two years of public audit experience. The two years need not be served in succession, but can be acquired over a maximum period of five years.
|RECOGNISE PREVIOUS LEARNING?|
|Such qualification complies with the regulations contemplated in 8 or 9.
The qualification: "Government Auditor" complies with the regulations as set out in point 8 (9 currently not applicable).
|EXIT LEVEL OUTCOMES|
|The qualifying learner:
1. Demonstrates knowledge of, and applies, the relevant and current statutory and regulatory requirements as contained in various Acts, Regulations, professional pronouncements and standards within the context and framework of the Postulates in Auditing and the generic audit process.
2. Evaluates the adherence to, and applicability of, the relevant statutory and regulatory requirements in different practical situations encountered while conducting an audit.
|ASSOCIATED ASSESSMENT CRITERIA|
|The qualifying learner:
1. Demonstrates an understanding of, and applies, the following Acts and Regulations to all audit situations:
> The International Organisation of Supreme Audit Institutions (INTOSAI) Auditing Standards.
> The INTOSAI basic postulates in Government Auditing.
> INTOSAI's General, Field and Reporting Standards in Government Auditing.
> Constitution of the Republic of South Africa (Act 108 of 1996).
> Auditor-General Act (No 12 of 1995).
> Audit Arrangements Act (No.122 of 1992).
> The Public Finance Management Act (No 1 of 1999).
> National Treasury Regulations.
> The Code of Ethics for Auditors in the Public Sector.
Assessment is continuous and comprises practical experience, which has to be certified by the Office of the Auditor-General due to the mandate that the Office of the Auditor-General is given by the Auditor-General Act as well as the Audit Arrangements Act. The qualifying examination is a five-hour written examination set by the Examination Board of the Southern African Institute of Government Auditors where the required pass rate is 50%.
|As the qualification is based on specific South African legislation in the Government auditing sector, there is no comparability with international qualifications.|
|Due to the current restructuring process in the accountancy profession, the traditional entry evels, requirements and recognitions are reassessed by the various professional bodies. Therefore, no specific articulations are available.
However, on-going processes are taking place to identify and agree on articulation possibilities.
|The following measures are in place to ensure fair, reliable and valid assessments:
The Office of the Auditor-General acts as certification authority with regard to the practical experience requirement.
|CRITERIA FOR THE REGISTRATION OF ASSESSORS|
|Assessors have to comply with a minimum of two of the following criteria:
|As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2006; 2009; 2012; 2015.|
|LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION:|
|When qualifications are replaced, some of their learning programmes are moved to being recorded against the replacement qualifications. If a learning programme appears to be missing from here, please check the replacement.
|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.