| Code | Faculty |
|---|---|
| 07255230 | Faculty of Economic and Management Sciences |
| Credits | Duration |
|---|---|
| Duration of study: 2 years | Total credits: 190 |
| Prof K Barac [email protected] | +27 (0)124205439 |
Due to capacity constraints, there are not an intake of new students for every degree every year. It remains the applicant’s responsibility to ensure that the degree they wish to apply for, will indeed be offered. In addition to the fields of specialisation, options are offered under the various specialisation fields, eg MPhil Accounting Sciences with an option in Fraud Risk Management, which enables the candidate to make a selection and expand specific focus areas within the existing fields of specialisation.
Relevant BCom Honours degree and a CIA or CA qualification
Entrance to the programme is based on the individual’s internal audit experience, tertiary as well as professional qualifications. A multidisciplinary approach will be followed due to the diverse nature and applicability of internal auditing. Therefore individuals from all backgrounds working in internal auditing will be considered.
Although selection of students is not restricted to individuals with a bachelor’s degree in commerce, the following is a guidance of the minimum requirements:
* Commonly referred to as Senior Internal Auditor or Internal Audit Manager
Dissertations/mini-dissertations/research reports, curricula and modules
Article for publication
A dean may require, before or on submission of a dissertation, the submission of a draft article for publication to the supervisor. The draft article should be based on the research that the student has conducted for the dissertation and be approved by the supervisor concerned. The supervisor should then have the opportunity to take the paper through all the processes of revision and resubmission as may be necessary and/or appropriate in order to achieve publication.
Submission of dissertation
A dissertation is submitted to the Head: Student Administration, before the closing date for the various graduation ceremonies as announced annually.
For examination purposes, a student must, in consultation with the supervisor, submit a sufficient number of bound copies of the dissertation, printed on good quality paper and of good letter quality, to the Head: Student Administration. Permission to submit the dissertation in unbound form may be obtained from the supervisor concerned on condition that a copy of the final approved dissertation is presented to the examiners in bound format or electronic format.
In addition to the copies already mentioned, each successful student must submit a bound paper copy as well as two electronic copies of the approved dissertation to the Head: Student Administration in the format specified by the faculty and in accordance with the minimum standards set by the Department of Library Services, before 15 February for the Autumn graduation ceremonies and before 15 July for the Spring graduation ceremonies, failing which the degree will only be conferred during a subsequent series of graduation ceremonies.
Module content:
Introduction to internal auditing; International professional practices famework; The internal audit process; International internal audit guidance and frameworks.Module content:
Valuation; Profit and earnings management; Cost management; Budgeting; Difference analysis; Analysis and interpretation of financial statements to identify weaknesses and audit engagement activities.Module content:
Managing an audit project; Projects vs. programmes; Managing projects and programmes; Auditing projects and programmes; Project management techniques; Project and programme organisation; Project quality and standard frameworks; Project maturity.Module content:
Performance management; Strategic management concepts; Strategy mapping; Strategic implementation; Defence; The use of strategic management information for internal audit activities.Module content:
Introduction to governance; international corporate governance frameworks; one-tier vs. two-tier governance regimes; governance relationships and role players.Module content:
Choose one of the following: Public sector auditing; Auditing in the financial sector; Auditing in other private sector areas such as Auditing in the mining industry; Auditing in the retail industry; Auditing in the education industry; Auditing in the entertainment industry; Auditing in the construction industry.Module content:
IT governance; Information management; IT strategic planning; IT infrastructure and emerging technologies; Operational excellence and enterprise systems; Knowledge management and decision making.Module content:
Performance management; Strategic management concepts; Strategy mapping; Strategic implementation; Defence; The use of strategic management information for internal audit activities.Module content:
Advanced business communication techniques: writing skills, interviewing skills, presentation skills for subtracting information for audit purposes; Workshop facilitation skills used in the audit process.Module content:
Risk estimation and valuation; Risk assessment; COSO ERM Framework; The role of the internal auditor in risk management; Audit risk analysis.Module content:
Forensic auditing and fraud examination; Legal frameworks; Management and employee fraud schemes; Fraud risk assessment; Fraud prevention techniques; Internal auditing and fraud.Module content:
Introduction to performance auditing; Auditing economy; Auditing effectiveness; Auditing efficiency; Strategic compliance auditing; Case studies.Copyright © University of Pretoria 2024. All rights reserved.
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