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Programme: BComHons Internal Auditing

07240082
Faculty of Economic and Management Sciences
Duration of study: 1 year
Total credits: 129

Admission requirements

  • A relevant BCom degree
  •  Auditing/Internal Auditing, Financial Accounting and Financial Management on 3rd year level
  •  For BCom Informatics students -  Internal Auditing and Financial Accounting on 3rd year level

A formal interview will be conducted by the programme coordinator and one senior lecturer.

 

1. Registration for a second field of study With reference to General Regulation G.6, a student who has already completed a bachelor of honours degree at this or another university, may, with the permission of the Dean, register for another degree, subject to the regulations applicable to the field of study in question and to any other stipulations the Dean may prescribe on the condition that there shall be no overlap in the course content of the first degree and the second degree. Such a concession may be withdrawn by the Dean/Deans if the student does not perform satisfactorily.

2. Acknowledgement of modules

2.1. Subject to the stipulations of G.22.1, G.23.2 and the Joint Statute, a Dean may acknowledge modules passed at another tertiary institution or at this University in a department other than that in which the honours study is undertaken for the honours degree – provided that at least half of the required modules for the degree in question are attended and passed at this university.

2.2. If there is overlap in the course content of the degree for which the student wishes to enrol or is enrolled and a degree already conferred, the Dean may not acknowledge any modules that form part of the degree already conferred.

Additional requirements

  1. Registration for a second field of study

With reference to General Regulation G.6, a student who has already completed a bachelor of honours degree at this or another university, may, with the permission of the Dean, register for another degree, subject to the regulations applicable to the field of study in question and to any other stipulations the Dean may prescribe on the condition that there shall be no overlap in the course content of the first degree and the second degree. Such a concession may be withdrawn by the Dean/Deans if the student does not perform satisfactorily.

  1. Acknowledgement of modules
  1. Subject to the stipulations of G.22.1, G.23.2 and the Joint Statute, a Dean may acknowledge modules passed at another tertiary institution or at this University in a department other than that in which the honours study is undertaken for the honours degree – provided that at least half of the required modules for the degree in question are attended and passed at this university.
  2. If there is overlap in the course content of the degree for which the student wishes to enrol or is enrolled and a degree already conferred, the Dean may not acknowledge any modules that form part of the degree already conferred.

Other programme-specific information

Prerequisites for all the Internal Auditing modules will be determined by the head of the department (modules passed and practical experience will be considered).

Examinations and pass requirements

In calculating marks, General Regulation G12.2 applies.
Subject to the provisions of General Regulation G.26, a head of a department determines, in consultation with the Dean

  • when the honours examinations in his/her department will take place, provided that:
  1. honours examinations which do not take place before the end of the academic  year, must take place no later than 18 January of the following year, and all examination results must be submitted to the Student Administration by 25 January; and
  2. honours examinations which do not take place before the end of the first semester, may take place no later than 15 July, and all examination results must be submitted to the Student Administration on or before 18 July.
  • whether a candidate will be admitted to a supplementary examination, provided that a supplementary examination is granted, only once in a maximum of two prescribed semester modules or once in one year module;
  • supplementary examinations (if granted) cover the same subject matter as was the case for the examinations;
  • NB: For the purpose of this provision, the phrase "not sit for an examination more than twice in the same subject" as it appears in General Regulation G.18.2, implies that a candidate may not be admitted to an examination in a module, including a supplementary examination, more than three times.
  • the manner in which research reports are prepared and examined in his department.

NB: Full details are published in each department's postgraduate information brochure, which is available from the head of department concerned. The minimum pass mark for a research report is 50%. The provisions regarding pass requirements for dissertations contained in General Regulation G.12.2 apply mutatis mutandis to research reports.

Subject to the provisions of General Regulation G.12.2.1.3, the subminimum required in subdivisions of modules is published in the study guides, which is available from the head of department concerned.

Minimum credits: 120

Core modules

BKM 780 Business and administrative communication 780 Credits: 10.00

Module content:

The overall objective of the module is to acquaint the learner with the most important business communication aspects that a manager will have to be familiar with in the business environment.
The specific objectives of the module are to:
• Discuss the building blocks of effective communication messages in business;
• Learn how to compose letters and memos in the business environment;
• Examine the role of interpersonal and group communication in the business environment;
• Learn how to plan, propose and write reports;
• Make public presentations and
• Write job résumés and examine the realm of job interviews.

IOK 700 Research report : Internal auditing 700 Credits: 30.00

Module content:

Application of research skills and knowledge in the form of a research report completed under supervision.

IOK 701 Applied internal auditing 701 Credits: 20.00

Module content:

Internal auditing.

IOK 702 Information technology risk, control and audit 702 Credits: 20.00

Module content:

Information technology risk, control and audit

IOK 703 Risk management and forensic accounting for internal auditors 703 Credits: 20.00

Module content:

Risk management, risk-based auditing and forensic accounting and investigation.

IOK 704 Internal financial control 704 Credits: 20.00

Module content:

Financial accounting and Financial management and the application of financial auditing by the internal auditor.