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Bachelor : Management Sciences in Internal Auditing

B_MSIA

Campus

Duration of Programme

Enrolment Option(s)

SAQA Credits

NQF Level

Bloemfontein Campus

4 Years

Semester 1

505

8

Additional Admission Requirements

For admission to the Bachelor of Management Sciences in Internal Auditing programme at CUT, candidates must meet CUT’s general admission requirements, as well as the following programme-specific minimum admission requirements:

  • an M score of 27;
  • proficiency in written and spoken English [50% (4) (NSC) or 60% (5) NCV)]; and
  • a National Senior Certificate (NSC) with degree exemption, or a Grade 12 certificate, or a National Certificate Vocational (NCV) (4) (in Finance, Economics and Accounting) with a minimum pass mark of level 5 (60%).

Selection tests may be required, which may include psychometric testing.

Candidates may apply for recognition of prior learning (RPL), according to CUT policy.

For candidates who matriculated in 2007 or before:

In addition to the general admission requirements

  • Accounting, with a minimum symbol B on Standard Grade (SG) or symbol C on Higher Grade (HG), for candidates who matriculated in 2007 and before; and
  • Accounting at level 6, with a minimum 70%, for the NCV (4) qualification.

For candidates who completed the NSC in 2008 and thereafter:

In addition to the general admission requirements

  • Accounting at Grade 12 level, with a minimum score of 60% (5) for candidates who completed the NSC in 2008 and thereafter.
  • Mathematical Literacy at Grade 12 level, with a minimum score of 60% (5); or Mathematics at Grade 12 level, with a minimum score of 40% (3), for candidates who completed the NSC in 2008 and thereafter.

For candidates who completed the NCV (4) in 2008 and thereafter:

In addition to the general admission requirements

  • Accounting at with a minimum score of 70% (6) for candidates who completed the NCV (4) in 2008 and thereafter.
  • Mathematical Literacy with a minimum score of 70% (6); or Mathematics, with a minimum score of 50% (4), for candidates who completed the NCV (4) in 2008 and thereafter.
  • A minimum score of 70% (6) in Economic Environment
  • A minimum score of 70% (6) in Financial Management
  • A minimum score of 60% (5) in New Venture Creation

Prerequisites:

Instructional OfferingsPrerequisite instructional offerings
Financial Accounting IIFinancial Accounting I
Taxation IIFinancial Accounting I
Taxation IITaxation I
Auditing and Internal Control IIFinancial Accounting I
Business and Strategic ManagementBusiness Management I
Cost and Financial Management IICost and Financial Management I
Internal Auditing IIIAuditing and Internal Control II
Information Systems Auditing IIIAuditing and Internal Control II
Financial Accounting IIIFinancial Accounting II
Research methodology  IIResearch methodology I
Internal Auditing IVInternal Auditing III
Risk Management IVInternal Auditing III
Information Systems Auditing IVInformation Systems Auditing III
Public Financial and Procurement Management III (elective)Business and Strategic Management
Specialised Information Systems Auditing (elective)Information Systems Auditing III
WIL (simulation)All modules (excluding WIL placement)
WIL (placement)WIL (simulation)
Career Opportunities

The purpose of this qualification is to provide the student with the skills, competence, knowledge and understanding to become a professional internal auditor. This will enable them to perform services ranging from the more traditional assurance services (financial- and compliance audits) to value-adding business advisory and assurance services (operational- and strategic audits). 

Given the strong focus on skills in the programme, students will have to convert embedded knowledge practically into different applicable audit software programs. This enables students to develop work relevant competence, as an aid to employment and career progression. The qualification also allows students access to the Internal Audit Technician (IAT) and Professional Internal Auditor (PIA) programs, giving access to lifelong professional development and support, through the opportunity to take up full membership with the IIA (SA), as the foremost institute for internal auditors in South Africa. 

The qualification benefits employers as they can have confidence in the ability of trained staff and can recruit or promote internal auditors, knowing that they have proved able to perform the work required. The qualification will also be aligned with the IIA Global’s professional designation, as a professional qualification is a necessity in the internal audit profession.

1ST YEAR

INSTRUCTIONAL OFFERINGS
SAQA
CREDITS

HEMIS CREDITS

SEMESTER 1
SEMESTER 2

LCS5001

Academic Literacy and Communication Studies

12

0.113

NMR5011


Numeracy

6

0.057

DLC5011


Digital Literacy

6

0.057


ADC5022

Advanced Computer Literacy

6

0.057

FNAC115

FNAC125

Financial Accounting I

32

0.302


PRSD125

Professional Skills Development I

8

0.075

ECON115

ECON125

Economics I

16

0.151


BUSM125

Business Management I

8

0.075


TAXN125

Taxation I

12

0.113

PIM5011

PIM5012

Personal Information Management

0

0

Total

106

1.000


2ND YEAR

INSTRUCTIONAL OFFERINGS
SAQA
CREDITS

HEMIS CREDITS

SEMESTER 1
SEMESTER 2



PRSD215

 
Professional Skills Development II

8

0.061

FNAC216

FNAC226

Financial Accounting II

32

0.244

CFIM216

CFIM226

Cost and Financial Management I

25

0.191

TAXN216

TAXN226

Taxation II

25

0.191

AUIC216

AUIC226

Auditing and Internal Control II

25

0.191

BUSL215

BUSL225

Business law I

16

0.122

Total

131

1.000


3RD YEAR

INSTRUCTIONAL OFFERINGS
SAQA
CREDITS

HEMIS CREDITS

SEMESTER 1
SEMESTER 2



BUSM317

BUSM327

Business and Strategic Management

24

0.179

CFIM317

CFIM327

Cost and Financial Management II

25

0.187

INTA317

INTA327

Internal Auditing III

25

0.187

INFA317


Information Systems Auditing III

12

0.091


RSMT327

Research methodology I

16

0.119

FNAC317

FNAC327

Financial Accounting III

32

0.238

Total

134

1.000


4TH YEAR

INSTRUCTIONAL OFFERINGS
SAQA
CREDITS

HEMIS CREDITS

SEMESTER 1
SEMESTER 2



RSMT418

 

Research methodology II

16

0.117

INTA418

 

Internal Auditing IV

12

0.094

RSKM418


Risk Management IV

12

0.094

INFA418


Information Systems Auditing IV

12

0.094

PFPM418


Public Financial and Procurement Management III (elective)

12

0.094

SISA418


Specialised Information Systems Auditing (elective)

12

0.094


WLSI428

WIL (simulation)

30

0.213


WLPI428

WIL (placement)

40

0.285

Total

134

1

Total for qualification

505

4


Remarks

All students will be required to be in possession of a laptop computer, complying with Departmental specifications which will be revised and communicated annually.

Class attendance is compulsory.

All offerings are compulsory, except for the one elective module in the final year.

For more information contact Department of Accounting and Auditing

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