TUT Baccalaureus Technologiae BTech in Internal Auditing

BACCALAUREUS TECHNOLOGIAE: INTERNAL AUDITING

Qualification code: BTIA05 – NQF Level 7

Important notification to new applicants:

Students who intend to enrol for this qualification should take note that no new applications will be accepted as from 2020. Potential students are advised to consult the University’s website for possible new qualifications which are aligned with the newly-implemented Higher Education Qualification Sub-Framework.

REMARKS

a.Admission requirement(s):

A National Diploma: Internal Auditing or an equivalent qualification with Internal Auditing IIIA and Internal Auditing IIIB.

b.Selection criteria:

All applications are subject to selection.

c.Minimum duration:One year.

d.Presentation:

•Ga-Rankuwa Campus (day and Saturday classes). Saturday classes will be offered for working students over a period of two years.

• Mbombela Campus (evening classes offered over a period of two years).

e.Intake for the qualification:

January and July.

f.Exclusion and readmission:

See Chapter 2 of Students’ Rules and Regulations.

g.Recognition of Prior Learning (RPL), equivalence and status:See Chapter 30 of Students’ Rules and Regulations.

h.Subject credits:

Subject credits are shown in brackets after each subject.

CURRICULUM

SUBJECT INFORMATION (OVERVIEW OF SYLLABUS)

The syllabus content is subject to change to accommodate industry changes. Please note that a more detailed syllabus is available at the department or in the study guide that is applicable to a particular subject. On 24 August 2017, the syllabus content was defined as follows:

A

Elements of advanced business communication in an organisation, advanced business procedures, intercultural communication and diversity management. This subject also includes presentation skills, including chairing a meeting. (Total tuition time: ± 42 hours)

F

(Subject custodian: Department of Accounting)

Overview of financial management. Risk and rate of return. Portfolio management. Valuations. Cost of capital. Capital budgeting and project involvement. Practical issues in capital budgeting. (Total tuition time: ± 42 hours)

The task of the financial manager, the capital structure of an enterprise, capital budgets, the time value of money, working capital policy, budgeting process, financial analyses and planning, inflation and taxation and their influence on financial decision-making, dividend policy, mergers, predictions of business failures, and issues and concepts in financial management. (Total tuition time: ± 64 hours)

I

Information systems strategies. Hardware, platforms, networks and communications. Data processing. Systems development, acquisition and maintenance. Information systems security and contingency planning. (Total tuition time: ± 60 hours)

Internal audit management. Developing and reviewing of internal audit charter. Developing and monitoring a long-range audit plan. Managing relationships with governance structures (audit committee and board). Managing relationships with organisations that are being audited. Coordinating an audit plan with external auditors. Staff recruitment and appointments. Staff training and development. Evaluation of staff performance. Quality controls and staff procedures. Opportunities for performance improvement. Selling and marketing internal audit services. Record-keeping for the department. Operational budget. Resource utilisation plan (i.e. Internet). Specialist audit assignments. (Total tuition time: ± 42 hours)

INTERNAL AUDITING IVB (IAU40BT)1 X 3-HOUR PAPER

(Subject custodian: Department of Auditing)

Risk management. Internal control and internal control evaluations. Internal audit reporting. (Total tuition time:

± 42 hours)

INTERNATIONAL LAW I (ILW101T)1 X 3-HOUR PAPER

(Subject custodian: Department of Law)

Sources of international law, differences between domestic law and international law, treaties/international agreements, international tribunals, rules and structures of international trade law, international environmental law and responsibilities of international organisations. (Total tuition time: ± 46 hours)

M

MANAGEMENT ACCOUNTING IIIA (MGA30AT)1 X 3-HOUR PAPER

(Subject custodian: Department of Managerial Accounting and Finance)

Appropriate management accounting techniques and their application in the modern business environment. Activity-based costing, budgeting, standard costing, back-flush costing and performance measurement. (Total tuition time: ± 64 hours)

Appropriate management accounting techniques and their application in the modern business environment. Cost behaviour and learning curves, cost-volume-profit analysis, relevant cost for decision-making and capital budgeting. (Total tuition time: ± 64 hours)

R

Students are introduced to research, how to identify a research problem, formulate a hypothesis, how to conduct literature review, research design: population and sampling techniques, and identifying methods of conducting research such as qualitative, quantitative, historical and descriptive research. (Total tuition time:

± 60 hours)