The Department of Auditing was established in 2001 and currently has three focus areas, namely developing the disciplines of auditing, internal auditing, and fraud risk management/forensic accounting. It aims to be recognised at national and international levels for its excellence in creating and disseminating knowledge in these focus areas and to positively contribute towards South Africa’s economic and social development by producing innovative internal audit, external audit, and fraud risk management/forensic accounting graduates with competitive skills. In reaching its objectives, the Department contributes to the different professional programmes related to auditing, internal auditing, and forensic accounting in general, as well as research and postgraduate studies in these fields. The Department also involves itself with various research, community engagement, and continuing education projects.

 

The Department is proud to have been the first internal auditing programme in the Southern Hemisphere and in Africa to be endorsed as a Centre for Internal Audit Excellence by the Institute of Internal Auditors Global (IIA Global) in the United States of America in 2001. This is the highest level of endorsement awarded by the IIA Global. Today, the Department is still one of only 13 tertiary institutions in the world to be accredited at this level in the Institute of Internal Auditors Global’s Academic Alliance programme.

 

We offer governance and assurance modules for the BCom in Accounting Sciences degree and internal auditing modules for the BCom specialising in Financial Management Sciences, and both these degrees are also endorsed by the South African Institute of Chartered Accountants (SAICA) for its designations. In summary, the teaching activities at the undergraduate, honours, and postgraduate diploma (PGD) levels are mostly aimed at developing students for the various professional qualifications related to the disciplines of auditing and internal auditing. These include the international Certified Internal Auditor (CIA). Associate General Accountant (AGA[SA]) and the Chartered Accountant (CA[SA]) designations. Quality and maintaining high academic standards are the basis of all programmes, courses, and research activities.