Core modules

• IOK 800

  Advance internal auditing 800

  Credits: 

  15.00
  Module content:
  

  New developments in internal auditing including professional, regulatory changes, and current tools, techniques and methods used by internal auditors.

  ---

  Prerequisites	No prerequisites.
  Period of presentation	Semester 1 or Semester 2

• IOK 812

  Internal auditing 812

  Credits: 

  10.00
  Module content:
  

  Introduction to governance; international corporate governance frameworks; one-tier vs. two-tier governance regimes; governance relationships and role players.

  ---

  Prerequisites	No prerequisites.
  Period of presentation	Semester 1 or Semester 2

• IOK 814

  Advanced internal auditing 814

  Credits: 

  15.00
  Module content:
  

  IT governance; Information management; IT strategic planning; IT infrastructure and emerging technologies; Operational excellence and enterprise systems; Knowledge management and decision making.

  ---

  Prerequisites	No prerequisites.
  Period of presentation	Semester 1 or Semester 2

• IOK 815

  Internal auditing 815

  Credits: 

  10.00
  Module content:
  

  Valuation; Profit and earnings management; Cost management; Budgeting; Difference analysis; Analysis and interpretation of financial statements to identify weaknesses and audit engagement activities.

  ---

  Prerequisites	No prerequisites.
  Period of presentation	Semester 1 or Semester 2

• IOK 816

  Internal auditing 816

  Credits: 

  10.00
  Module content:
  

  Managing an audit project; Projects vs. programmes; Managing projects and programmes; Auditing projects and programmes; Project management techniques; Project and programme organisation; Project quality and standard frameworks; Project maturity.

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  Prerequisites	No prerequisites.
  Period of presentation	Semester 1 or Semester 2

• IOK 817

  Organisational behaviour/industrial psychology 817

  Credits: 

  10.00
  Module content:
  

  Performance management; Strategic management concepts; Strategy mapping; Strategic implementation; Defence; The use of strategic management information for internal audit activities.

  ---

  Prerequisites	No prerequisites.
  Period of presentation	Semester 1 or Semester 2

• IOK 819

  Forensic auditing 819

  Credits: 

  10.00
  Module content:
  

  Forensic auditing and fraud examination; Legal frameworks; Management and employee fraud schemes; Fraud risk assessment; Fraud prevention techniques; Internal auditing and fraud.

  ---

  Prerequisites	No prerequisites.
  Period of presentation	Semester 1 or Semester 2

• IOK 821

  Internal auditing 821

  Credits: 

  10.00
  Module content:
  

  Advanced business communication techniques: writing skills, interviewing skills, presentation skills for subtracting information for audit purposes; Workshop facilitation skills used in the audit process.

  ---

  Prerequisites	No prerequisites.
  Period of presentation	Semester 1 or Semester 2

• IOK 822

  Internal auditing 822

  Credits: 

  10.00
  Module content:
  

  Performance management; Strategic management concepts; Strategy mapping; Strategic implementation; Defence; The use of strategic management information for internal audit activities.

  ---

  Prerequisites	No prerequisites.
  Period of presentation	Semester 1 or Semester 2

• IOK 823

  Internal auditing 823

  Credits: 

  10.00
  Module content:
  

  Risk estimation and valuation; Risk assessment; COSO ERM Framework; The role of the internal auditor in risk management; Audit risk analysis.

  ---

  Prerequisites	No prerequisites.
  Period of presentation	Semester 1 or Semester 2

• IOK 895

  Mini-dissertation 895

  Credits: 

  60.00

  Prerequisites	No prerequisites.
  Period of presentation	Year

• NME 806

  Research methodology 806

  Credits: 

  10.00
  Module content:
  

  Research methods and techniques.

  ---

  Prerequisites	No prerequisites.
  Period of presentation	Semester 1 or Semester 2

Elective modules

• IOK 819

  Forensic auditing 819

  Credits: 

  10.00
  Module content:
  

  Forensic auditing and fraud examination; Legal frameworks; Management and employee fraud schemes; Fraud risk assessment; Fraud prevention techniques; Internal auditing and fraud.

  ---

  Prerequisites	No prerequisites.
  Period of presentation	Semester 1 or Semester 2

• IOK 820

  Value-for-money and strategic compliance auditing 820

  Credits: 

  10.00
  Module content:
  

  Introduction to performance auditing; Auditing economy; Auditing effectiveness; Auditing efficiency; Strategic compliance auditing; Case studies.

  ---

  Prerequisites	No prerequisites.
  Period of presentation	Semester 1 or Semester 2

Annual increase information:

• Module pricing is subject to change at the beginning of every year without prior notice.
• UPOnline tuition fees will increase annually by approximately 5%.
• The annual increase will apply from the March intake, which is the second intake of the year.
• If the programme fee is paid in full upfront the student is still liable for the difference between the upfront payment and increased amount until the completion of the programme.
• If you have any historic debt owed to the University of Pretoria, any payment you make will go towards settling that debt first.
• All-inclusive total programme cost.