Undergraduate & honours qualifications

Bachelor of Accounting Sciences in Internal Auditing

Qualification stream: (Extended Program)
Qualification code: 98303 - FIA
NQF level: 7
Total credits: 360
SAQA ID: 5535
APS/AS: 20
Rules:
It is strongly recommended that students should complete all the foundation modules before commencing with the second year. Students will be allowed to continue with the 2nd year after successfully completing three foundation modules and while registered for the remaining foundation modules. Students will not be allowed to progress beyond the 2nd year without having completed all the foundation modules. Candidates should note that during the course of their studies they would be required to have access to a computer, a printer and the internet.
Purpose statement:
The purpose of this qualification is to enable qualifying students to pursue a career as an internal auditor in industry and commerce and for those students who wish to further their studies, to eventually pass the Certified Internal Auditor examination to become Certified Internal Auditors (CIA's) and members of the Institute of Internal Auditors (IIA).
This qualification will be presented using both online and distance learning modes.

Who can register?

  • Applicants may only register once they have received confirmation from Unisa that their application for admission has been accepted. Unisa reserves the right to not process and / or to cancel your registration if it is found that you were incorrectly admitted to a qualification.
  • Re-registering students may register for the 2019 academic year once the registration period opens.


Please note:

  • Should you wish to start a new qualification, please apply for the alternative qualification during the next application period.
  • All communication sent to you after the initial study package (with the exception of study guides) will be sent electronically to your myLife e-mail account (eg follow-up tutorial letters, examination timetables and results, financial statements). You will no longer receive such communication in printed format.


How to choose your modules

Each Unisa qualification is structured in such a way that you need to pass a certain number of modules and NQF level credits within a certain amount of time in order to graduate. You must pass a minimum number of credits / modules annually so that you are able to re-register and continue with your qualification:

  • At least 36 NQF credits (3 modules of 12 credits each) in your first year of study.
  • At least 48 NQF credits (4 modules of 12 credits each) in your second or further years of study.

You may not register for more than the allowed maximum number of credits / modules per semester:

  • At least 60 NQF credits (5 modules of 12 credits each) in a semester.
  • At least 120 NQF credits (10 modules of 12 credits each) per year for year modules.

The maximum number of credits do not include supplementary and / or aegrotat examinations from a previous semester. Modules taken for non-degree / non-diploma purposes also count towards the maximum number of credits allowed.

You must take your available time into consideration when choosing your modules, as this will impact your academic performance. You need approximately

  • 6 to 8 hours per week for semester modules.
  • 4 to 6 hours per week for year modules.

Click here for more information on managing your studies.

Curriculum for this qualification

As you are deciding on the modules you will be registering for, remember to write down the module names and codes so that you have something that you can refer to when completing your registration.

First level

Second level

Third level

Module Pre-requisite/Co-requisite/Recommendation
Group A. Compulsory
AIN2601 - Practical Accounting Data Processing Pre-requisite:FAC1502 & (either AIN1501 or INF1505) (except for qualification code 90017)
AUE2602 - Corporate Governance in Accountancy Pre-requisite:FAC1502 (except for qualification code 90017)
AUI2601 - Internal Auditing: Theory and Principles Pre-requisite:FAC1502 (except for qualification code 90017)
FAC2601 - Financial Accounting for Companies Pre-requisite:FAC1502 & FAC1601 (except for qualification code 90017)
FAC2602 - Selected Accounting Standards and Simple Group Structures Pre-requisite:FAC1502 & FAC1601(except for qualification code 90017)
MAC2601 - Principles of Management Accounting Pre-requisite:FAC1502 & (either BNU1501 or QMI1500 or DSC1630)(except for qualification code 90017)
MAC2602 - Principles of Strategy, Risk & Financial Management Techniques Pre-requisite:FAC1502 & (either BNU1501 or QMI1500 or DSC1630) (except for qualification code 90017)
MNG2601 - General Management
MNG2602 - Contemporary Management Issues Pre-requisite:MNG2601 or MNG2016
TAX2601 - Principles of Taxation Co-requisite:FAC1502

Fourth level

Module Pre-requisite/Co-requisite/Recommendation
Group A. Compulsory
AUI3701 - The Internal Audit Process: Planning the Engagement Pre-requisite:AUI2601 & AUE2602
AUI3702 - The Internal Audit Process: Test of Controls Pre-requisite:AUE2602
AUI3703 - The Internal Audit Process: Specific Engagements and Reporting Pre-requisite:AUI2601 & AUE2602
AUI3704 - Managing the Internal Audit Activity Pre-requisite:AUI2601 & AUE2602
FAC3701 - General Financial Reporting Pre-requisite:FAC2601, FAC2602 & TAX2601
MAC3701 - Application of Management Accounting Techniques Pre-requisite:MAC2601
MAC3702 - Application of Financial Management Techniques Pre-requisite:MAC2602
MNG3701 - Strategic Planning IIIA Pre-requisite:MNG2601 or MNG2016 (Not applicable to BTCOR, BTPLC, BTEXP, BTMAN, BTSMN, BTTOU & BTAGM & 98235)
MNG3702 - Strategic Implementation and Control IIIB Co-requisite:MNG3701
TAX3701 - Taxation of Business Activities Pre-requisite:FAC1601 & TAX2601