University of South Africa Internal Auditing Courses

Internal auditing

What is internal auditing?

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations.  It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

An internal auditor analyses and evaluates all activities, controls and governance processes concerned with the operations of an organisation, reports to executive management on audit findings and submits proposals for improvements.

Why study internal auditing?

Internal auditing had its origin in management’s need for adequate control. It is becoming increasingly difficult for the management of larger and complex organisations to personally exercise full control over organisational efficiency. Legislation already exists requiring certain types of organisations to establish an internal audit function. The King Report on Corporate Governance also recommends that certain specified types of organisations establish internal audit functions.

What career opportunities exist for  programmes in Internal Auditing?

The  programmes are career orientated and enable you to:

• become part of the management team of an organisation
• become part of an internationally recognised management-orientated profession
• pursue a career in internal auditing

The programmes offer career opportunities in most large organisations and especially in the following areas:

• Commerce and industry
• Public sector
• Local government
• Academia

The specialised knowledge of financial and management accounting, business management and audit aspects, which the degrees offer, enable successful candidates to be of service to the organisation with regard to all aspects concerning the operations of the organisation.

Further study opportunities

After completion of the Advanced Diploma or the BCompt degree listed above, candidates may proceed to studies in the Postgraduate Diploma in Internal Auditing. It is also the first step in becoming a “Certified Internal Auditor” (CIA). The CIA-certificate is an international qualification held in high esteem.
Successful Postgraduate Diploma students may also proceed to Master’s and thereafter to Doctoral degree studies.

Our academic and administrative staff

The external auditing modules are lectured by a team of highly skilled, qualified and experienced innovative lecturers on a first year, second year and third year level within the School of Accountancy.

Where can I obtain more information about the  programmes?

Department of Auditing

•  Tel: 012 429 4074
•  Fax: 012 429 3673
•  E-mail: [email protected]