Tshwane University of Technology TUT National Diploma In Internal Auditing
TUT National Diploma In Internal Auditing
Campus where offered: Ga-Rankuwa, Mbombela and Polokwane campuses
Important notification to new applicants:
Students who intend to enrol for this qualification for the first time in 2017 or thereafter, should
note that it will not be possible to continue with any Baccalaureus Technologiae as from 2020,
since it is being replaced by qualifications aligned with the newly-implemented Higher Education
Qualification Sub-Framework. Potential students are advised to consult the University’s website
for any new qualifications which might not be published in this Prospectus.
REMARKS
a. Admission requirement(s):
A National Higher Certificate: Accountancy or an equivalent qualification. A student still in the
process of studying for a National Higher Certificate: Accountancy may, at the discretion of
the Head of the Department, be allowed to continue with the National Diploma, on condition
that 80% of the subjects at the National Higher Certificate level have been passed.
b. Selection criteria:
All applications are subject to selection.
c. Minimum duration:
One year.
d. Presentation:
Day classes. Financial Accounting IIIA and Financial Accounting IIIB are also offered in the
form of evening classes at Mbombela Campus.
e. Intake for the qualification:
January only.
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.
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:
B
BUSINESS INFORMATION SYSTEMS IIA (BIF20AT) CONTINUOUS ASSESSMENT
(Subject custodian: End User Computing Unit)
Students have to acquire theoretical knowledge (computers and information technology, hardware and software)
and practical skills as end-users in MS Office Suite applications (MS Excel Advanced) and Expression web
(create a website). Students will do online and computer-based tests. (Total tuition time: ± 60 hours)
BUSINESS INFORMATION SYSTEMS IIB (BIF20BT) CONTINUOUS ASSESSMENT
(Subject custodian: End User Computing Unit)
Students have to acquire theoretical knowledge (ethics, e-commerce, information systems and emerging
technologies and IS development) and practical skills as end-users in MS Project and SoftLine Pastel (Pastel
Advanced exam). Students will do online and computer-based tests. (Total tuition time: ± 60 hours)
C
CORPORATE PROCEDURES II (KPS201T) 1 X 3-HOUR PAPER
(Subject custodian: Department of Law)
The principles of corporate personality and limited liability. Forms of business formations. Types of companies.
Establishing a company. Company groupings. The share capital and company’s purchase of its own shares.
Shares, members and shareholders. Public offers and issuing of shares. Division of corporate functions.
Corporate directorships. Business rescue and compromise. Protection of minority rights. Re-organisation,
arrangements, mergers, amalgamation and take-overs. The JSE listing requirements. Financial statements of
companies. General principles of meetings. Preparation for and notice of company meetings. The convening
of annual and other general meetings of companies. The procedure at general meetings of companies.
Corporate reporting. The board and committee meetings. Types of committees and their functions. (Total
tuition time: ± 46 hours)
F
FINANCIAL ACCOUNTING IIIA (FAC31AT) 1 X 3-HOUR PAPER
(Subject custodian: Department of Accounting)
Financial company statements that meet the stipulations of Annexure 4 of the Companies Act, 2008 (Act No.
71 of 2008), as well as Generally Accepted Accounting Practice and IFRS standards. The most important
accounting principles issued by the South African Institute of Chartered Accountants. Financial statements
that meet the requirements of the Close Corporations Act, as well as Gen
FINANCIAL ACCOUNTING IIIB (FAC31BT) 1 X 3-HOUR PAPER
(Subject custodian: Department of Accounting)
Analyses and interpretation of financial statements, with the emphasis on liquidity, asset management, debt
management and the profitability of businesses. Recording and disclosure of minority and majority interests
in companies and group financial statements, as required by section 289 and Annexure 4 of the Companies
Act, 2008 (Act No. 71 of 2008). (Total tuition time: ± 60 hours)
I
INTERNAL AUDITING IIIA (IAU32AT) 1 X 3-HOUR PAPER
(Subject custodian: Department of Auditing)
Risk management process and the risk-based approach to internal auditing, the internal audit process
according the Standards for the Professional Practice of Internal Auditing (including the preparation of working
papers and flow charts) and the application of the internal audit process on financial audits of the revenue and
receipts cycle, as well as the acquisitions and payments cycle. (Total tuition time: ± 84 hours)
INTERNAL AUDITING IIIB (IAU32BT) 1 X 3-HOUR PAPER
(Subject custodian: Department of Auditing)
Operational audit as an audit approach, with specific emphasis on operational audits of human resources
and inventory, computer information systems, the basics of general and application controls and the Internet,
professional matters pertaining to internal auditing, with special emphasis on the code of ethics, and forensic
auditing (the identification of indicators of fraud and the audit steps in forensic auditing). (Total tuition time:
± 84 hours)
S
STATISTICS II (STA201T) 1 X 3-HOUR PAPER
(Subject custodian: Department of Mathematics and Statistics)
Statistical concepts – probability theories. Summarising and analysing data. Forecasting. Sampling. (Total
tuition time: ± 63 hours)
T
TAXATION IIA (TAX20AT) 1 X 3-HOUR PAPER
(Subject custodian: Department of Accounting)
Students learn to determine and calculate the taxation of persons other than in companies, as well as that of
companies. They also gain insight into the concept of tax avoidance and complying with general provisions.
(Total tuition time: ± 45 hours)
TAXATION IIB (TAX20BT) 1 X 3-HOUR PAPER
(Subject custodian: Department of Accounting)
Students learn to determine the normal tax liability from farming operations. They also gain insight into the
calculation of donations tax, input and output tax and capital gains tax of the 8th Schedule. (Total tuition time:
± 45 hours)
