University of South Africa, UNISA
3 Years Full Time
Internal auditing is a key link in the corporate governance chain as its role is to ensure that proper internal control systems are in place in organisations so as to ensure compliance and prevent mismanagement and fraud. This degree is a crucial starting point for students wanting to qualify as internal auditors with the professional designation of Certified Internal Auditor (CIA). In fact, the degree is a requirement for admission to the professional examination of the Institute of Internal Auditors.

Type: undergraduate degree

Duration: 3 years part time

Compulsory Subjects

First year subjects:

  • Introduction to the economic and management environment

  • Accounting concepts, principles and procedures

  • Accounting reporting

  • Business management

  • Economics

  • Quantitative modelling

  • Introductory financial mathematics

  • Commercial law

Second year subjects:

  • Introduction to internal auditing

  • The internal auditing process

  • Financial management

  • General management

  • Enterprise risk management

  • Accounting systems in a computer environment

  • Financial accounting for companies

  • Group statements, financial analysis and the valuation of financial instruments

  • Cost accounting and control

  • The taxation of individuals

  • The taxation of business income

Third year subjects:

  • Aspects of internal control of importance to an auditor

  • Practice of internal auditing

  • Advanced applications in the internal audit process

  • Computer auditing and the use of the computer in performing the audit process

  • Operational auditing

  • Strategic management

  • Financial risk management

  • General financial reporting

  • Management accounting techniques as an aid in decision-making

  • Financial planning and control

  • Financial analysis, valuations and restructuring

Careers: internal auditor.



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