UNISA Internal Auditing Course Module 2025-2026

UNISA Internal Auditing Course Module 2025-2026

The study of Internal Auditing at UNISA covers a range of modules designed to equip students with comprehensive knowledge and skills in the field. Below is a detailed overview of these modules:

1. Internal Auditing: Theory and Principles – AUI2601

Level: Undergraduate Degree, Diploma, Advanced Certificate

NQF Level: 6

Credits: 12

Pre-requisite: FAC1502

Purpose: To provide basic competencies for aspiring internal auditors or related roles. Covers the theory, principles, standards, and practice of internal auditing.

2. The Internal Audit Process: Planning the Engagement – AUI3701

Level: Advanced Diploma, Undergraduate Degree

NQF Level: 7

Credits: 12

Pre-requisites: AUI2601 & AUE2602

Purpose: Focuses on planning internal auditing engagements, intended for students aiming to become internal auditors.

3. The Internal Audit Process: Test of Controls – AUI3702

Level: Undergraduate Degree, Diploma, Advanced Diploma

NQF Level: 7

Credits: 12

Pre-requisites: AUI2601 & AUE2602

Purpose: Emphasizes the testing of controls in internal audits, suitable for students targeting a career in internal auditing.

4. The Internal Audit Process: Specific Engagements and Reporting – AUI3703

Level: Undergraduate Degree, Diploma, Advanced Diploma

NQF Level: 7

Credits: 12

Pre-requisites: AUI2601 & AUE2602

Purpose: Covers conducting specific audit assignments and reporting, crucial for students in their third year of B Com Internal Auditing.

5. Managing the Internal Audit Activity – AUI3704

Level: Advanced Diploma, Undergraduate Degree

NQF Level: 7

Credits: 12

Pre-requisites: AUI2601 & AUE2602

Purpose: Focuses on managing internal audit activities, aimed at students in the B Com Internal Auditing program.

6. Advanced Internal Audit Practice – AUI4861

Level: Masters Degree, Honours, Postgraduate Diploma

NQF Level: 8

Credits: 24

Purpose: Provides in-depth knowledge and understanding of professional internal auditing practices.

7. Advanced Internal Audit Responsibilities in Risk, Control and Governance – AUI4862

Level: Masters Degree, Honours, Postgraduate Diploma

NQF Level: 8

Credits: 24

Purpose: Offers integrated knowledge in corporate governance, risk management, and control, aimed at potential chief audit executives or risk specialists.

8. Advanced Internal Audit Applications – AUI4863

Level: Honours, Postgraduate Diploma, Masters Degree

NQF Level: 8

Credits: 24

Purpose: Prepares students for various audit applications, suitable for aspiring internal audit executives.

Each of these modules is designed to build upon the foundational knowledge in internal auditing, moving towards more complex and specialized areas of study as students progress. This structured approach ensures that graduates are well-prepared for various roles within the field of internal auditing.