About us

External Auditing is mainly for students who wish to qualify as a Chartered Accountant (CA(SA))/Registered Accountant and Auditor. The Departments of Auditing, Accounting and Applied Accountancy are jointly involved in the training of more than 40% of the students who qualify each year as Chartered Accountants in the Republic of South Africa.

Auditing comprises the study of the principles underlying the practice of the independent audit function. These are applied to obtain audit evidence by way of logically organised procedures, and to the objective evaluation of the audit evidence collected, in order to express an opinion regarding the degree to which assertions made in financial reports in connection with economic activities correspond with actual events.

The subject, Internal Auditing, is mainly aimed at persons who intend pursuing a career as internal auditors in the private or public sector. The subject is also of value to persons who want to increase their expertise in the fields of accounting, management and information systems.

Internal Auditing studies the theory and practice of an organisation's internal audit function. The internal audit function operates within the ethical code and standards established by the Institute of Internal Auditors and has as its purpose to assist an organisation's management in the effective discharge of their responsibilities by performing systematic and objective evaluations of the different activities and control measures within an organisation and to report to management thereon.