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Program: MPhil Internal Auditing (Coursework)

Kindly take note of the disclaimer regarding qualifications and degree names.

Code	Faculty
07255231	Faculty of Economic and Management Sciences

Credits	Duration	NQF level
Minimum duration of study: 1 jaar	Totale krediete: 180	NQF level: 09

Programme information
Kurrikulum: Finale jaar

Programinligting

For further information, please contact the department at [email protected].

Entrance to the programme is based on internal audit experience, and the academic and professional qualifications of each individual.
The programme will be offered over a two-year period within four semesters.
The method of teaching will consist of a virtual classroom as well as contact sessions comprising of two block sessions per semester.

There will not be an intake of new students for each degree every year. It remains the applicant’s responsibility to ensure that the degree they wish to apply for, will indeed be offered.

Admission requirements

An honours degree, or equivalent qualification in an audit-related field with a recognised audit-related professional qualification;

and

A minimum of two years’ internal audit experience in a senior position;

A three-year degree with a recognized audit-related professional qualification and a minimum of five years’ internal audit experience in a senior position;

A four-year degree with a recognized audit-related professional qualification and a minimum of three years’ internal audit experience in a senior position;

An honours degree, or equivalent qualification in an audit-related field with a recognised audit-related professional qualification and a minimum of two years’ internal audit experience in a senior position.

Examinations and pass requirements

The pass mark for both a dissertation and a mini-dissertation is 50%. The provisions regarding pass requirements for dissertations, contained in General Regulation G.12.2, apply mutatis mutandis to mini-dissertations. A pass mark of at least 50% is required in the examination of each module.

Research information

Dissertations/mini-dissertations, curricula and modules

The degree programme requires that a dissertation/mini-dissertation must be submitted in a field of study chosen from the fields covered for the honours degree, provided that the Dean may, on the recommendation of the relevant head of department/Postgraduate Committee, approve the replacement of the required dissertation by the successful completion of a prescribed number of module credits and a mini-dissertation/research article.
Information on modules, credits and syllabi is available, on request, from the relevant head of department/Postgraduate Committee.
A module in Research Methodology is compulsory in all programmes. The Dean may, on the recommendation of the relevant head of department/Postgraduate Committee, waive the prerequisites.
Sufficient number of bound copies of the dissertation/mini-dissertation must be submitted to the Head: Student Administration for examination, after permission is granted by the supervisor.

Article for publication
The Dean may require, before or on submission of a dissertation/mini-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/mini-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/mini-dissertation
A dissertation/mini-dissertation is submitted to the Head: Student Administration/departmental Postgraduate Office, 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 and/or e-copies of the dissertation/mini-dissertation, printed on good quality paper and of good letter quality, to the Head: Student Administration/departmental Postgraduate Office. Permission to submit the dissertation/mini-dissertation in unbound form may be obtained from the supervisor concerned on condition that a copy of the final approved dissertation/mini-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/mini-dissertation to the Head: Student Administration/departmental Postgraduate Office 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.

Core modules

IOK 800

Advance internal auditing 800

Krediete: 15.00

Module-inhoud:
New developments in internal auditing including professional, regulatory changes, and current tools, techniques and methods used by internal auditors.

Sien meer
IOK 812

Internal auditing 812

Krediete: 10.00

Module-inhoud:
Introduction to governance; international corporate governance frameworks; one-tier vs. two-tier governance regimes; governance relationships and role players.

Sien meer
IOK 814

Advanced internal auditing 814

Krediete: 15.00

Module-inhoud:
IT governance; Information management; IT strategic planning; IT infrastructure and emerging technologies; Operational excellence and enterprise systems; Knowledge management and decision making.

Sien meer
IOK 815

Internal auditing 815

Krediete: 10.00

Module-inhoud:
Valuation; Profit and earnings management; Cost management; Budgeting; Difference analysis; Analysis and interpretation of financial statements to identify weaknesses and audit engagement activities.

Sien meer
IOK 816

Internal auditing 816

Krediete: 10.00

Module-inhoud:
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.

Sien meer
IOK 817

Organisational behaviour/industrial psychology 817

Krediete: 10.00

Module-inhoud:
Performance management; Strategic management concepts; Strategy mapping; Strategic implementation; Defence; The use of strategic management information for internal audit activities.

Sien meer
IOK 819

Forensic auditing 819

Krediete: 10.00

Module-inhoud:
Forensic auditing and fraud examination; Legal frameworks; Management and employee fraud schemes; Fraud risk assessment; Fraud prevention techniques; Internal auditing and fraud.

Sien meer
IOK 821

Internal auditing 821

Krediete: 10.00

Module-inhoud:
Advanced business communication techniques: writing skills, interviewing skills, presentation skills for subtracting information for audit purposes; Workshop facilitation skills used in the audit process.

Sien meer
IOK 822

Internal auditing 822

Krediete: 10.00

Module-inhoud:
Performance management; Strategic management concepts; Strategy mapping; Strategic implementation; Defence; The use of strategic management information for internal audit activities.

Sien meer
IOK 823

Internal auditing 823

Krediete: 10.00

Module-inhoud:
Risk estimation and valuation; Risk assessment; COSO ERM Framework; The role of the internal auditor in risk management; Audit risk analysis.

Sien meer
IOK 895

Mini-dissertation 895

Krediete: 60.00

Sien meer
NME 806

Research methodology 806

Krediete: 10.00

Module-inhoud:
Research methods and techniques.

Sien meer

Die inligting wat hier verskyn, is onderhewig aan verandering en kan na die publikasie van hierdie inligting gewysig word.. Die Algemene Regulasies (G Regulasies) is op alle fakulteite van die Universiteit van Pretoria van toepassing. Dit word vereis dat elke student volkome vertroud met hierdie regulasies sowel as met die inligting vervat in die Algemene Reëls sal wees. Onkunde betrefffende hierdie regulasies en reels sal nie as ‘n verskoning by oortreding daarvan aangebied kan word nie.

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