SAQA All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.
SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED UNIT STANDARD THAT HAS PASSED THE END DATE: 

Design internal control and internal control evaluation framework 
SAQA US ID UNIT STANDARD TITLE
116357  Design internal control and internal control evaluation framework 
ORIGINATOR
SGB Public Administration and Management 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Public Administration 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 6  Level TBA: Pre-2009 was L6  8 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Reregistered" 		 2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2026-06-30   2029-06-30  

In all of the tables in this document, both the pre-2009 NQF Level and the NQF Level is shown. In the text (purpose statements, qualification rules, etc), any references to NQF Levels are to the pre-2009 levels unless specifically stated otherwise.  

This unit standard does not replace any other unit standard and is not replaced by any other unit standard. 

PURPOSE OF THE UNIT STANDARD 
People credited with this Unit Standard are able to apply and advise, using sound principles, on all aspects of internal control and internal control evaluation while assessing risk. The qualifying learner is also capable of linking the role internal control systems to risk management in a municipality. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
It is assumed that learners are competent in:
  • Communication at level 4.
  • Mathematical literacy at level 4.
  • Accounting at level 4. 
    		•

    UNIT STANDARD RANGE 
    The typical scope to this unit standard includes the conditions laid out by the following:
  • Constitutional requirements
  • Municipal finance legislation
  • Treasury regulations
  • International Auditing Standards
  • The role of the Auditor General
  • Design and operation, common risks and related control features 
    		•

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Develop and implement an internal control policy for a South African municipality as required by the local government legislative framework and principles of good government. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Relevant legislation for the establishing of an internal control policy is interpreted in the municipal government context. 

    ASSESSMENT CRITERION 2 
    The concepts and principles underlying an internal control policy are explained in the municipal government context. 

    ASSESSMENT CRITERION 3 
    Controls are identified in the context of a municipal government computerised information system. 

    ASSESSMENT CRITERION 4 
    A reporting system is designed based on the requirements of relevant legislation and principles of good governance. 

    SPECIFIC OUTCOME 2 
    Develop and identify critical areas of internal control within a municipal government environment. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Structures for the creation of a control environment are identified and established in a municipal government environment. 

    ASSESSMENT CRITERION 2 
    Criteria of a management philosophy and operating style are implemented appropriate to the municipal government environment. 

    ASSESSMENT CRITERION 3 
    Criteria of a management philosophy and operating style are implemented appropriate to the municipal government environment. 

    ASSESSMENT CRITERION 4 
    Organisational procedures and operating styles are implemented based on relevant legislation and principles of good governance. 

    SPECIFIC OUTCOME 3 
    Identify and establish internal control procedures that are in accordance with relevant municipal legislation and principles of good governance. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Reporting, reviewing and approving procedures are implemented in accordance with relevant municipal legislation and principles of good governance. 

    ASSESSMENT CRITERION 2 
    Checking procedures are implemented in accordance with relevant municipal legislation and principles of good governance. 

    ASSESSMENT CRITERION 3 
    Control procedures are implemented in accordance with relevant municipal legislation and principles of good governance. 

    ASSESSMENT CRITERION 4 
    Approval procedures are implemented in accordance with municipal procedures. 

    SPECIFIC OUTCOME 4 
    Identify and implement the procedures that should be applied to study and review internal controls. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Pre-determined standards are utilised to evaluate an internal control system in line with internationally accepted best practice. 

    ASSESSMENT CRITERION 2 
    A report is prepared on the evaluation of internal control procedures internal control procedures based on inter nationally accepted best practice. 

    ASSESSMENT CRITERION 3 
    Recommendations for improvements to internal control procedures are made to the appropriate authorities. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
  • An individual wishing to be assessed (including through RPL) against this Unit Standard may apply to an assessment agency, assessor or provider institution accredited by the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Anyone assessing a learner against this Unit Standard must be registered as an assessor with the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Any institution offering learning that will enable achievement of this Unit Standard or assessing this Unit Standard must be accredited as a provider with the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Moderation of assessment will be conducted by the relevant ETQA at its discretion. 
    		•

    UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identify and solve problems using critical and creative thinking processes, e.g. by trying to find the best possible internal control options. 

    UNIT STANDARD CCFO WORKING 
    Work effectively with others as a member of a team, group, organization or community, e.g. through communicating with others regarding legislative issues and fostering team commitment toward maintaining an effective internal control system. 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities responsibly and effectively, e.g. through the demonstration of ethical and moral principles in all internal control processes. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organise and critically evaluate information, e.g. through researching all possible internal control options and presenting conclusions. 

    UNIT STANDARD CCFO COMMUNICATING 
    Communicate effectively using visual, mathematical and / or language skills in the modes of oral and/or written persuasion, e.g. through advising and motivating others with regard to internal control options. 

    UNIT STANDARD CCFO SCIENCE 
    Use Science and technology effectively and critically, showing responsibility to the environment and health of others, e.g. use appropriate computer software for mathematical computation, data capturing and document storage purposes. 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of interrelated systems by recognising that problem-solving contexts do not exist in isolation, e.g. in keeping in mind that internal control affects the financial well being of not only the municipality but the country as a whole. 

    UNIT STANDARD CCFO CONTRIBUTING 
    Participating as responsible citizens in the life of local, national and global communities, e.g. acting as custodian of ethical behaviour and maintaining a high level of commitment to providing effective internal control policies and practices. 

    UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this unit standard was Reregistered in 2012; 2015. 

    UNIT STANDARD NOTES 
    N/A 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Elective  48965   Certificate: Municipal Financial Management  Level 6  Level TBA: Pre-2009 was L6  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  LG SETA 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS UNIT STANDARD: 
    This information shows the current accreditations (i.e. those not past their accreditation end dates), and is the most complete record available to SAQA as of today. Some Primary or Delegated Quality Assurance Functionaries have a lag in their recording systems for provider accreditation, in turn leading to a lag in notifying SAQA of all the providers that they have accredited to offer qualifications and unit standards, as well as any extensions to accreditation end dates. The relevant Primary or Delegated Quality Assurance Functionary should be notified if a record appears to be missing from here.
     
    1. A.S.A.P Training and Consulting 
    2. Accolades Business Services 
    3. Adamas Solutions 
    4. Africa Institute For Public Administration 
    5. AfroXpert Performance Developement cc 
    6. Amabamba Recruitment 
    7. Amangile Academy (Pty) Ltd 
    8. ARMS - Audit & Risk Management Solutions 
    9. Ashley Maloka Consulting 
    10. Asiphokuhle Training and Research Institute 
    11. AVAX SA 481 CC. T/A Mandisa Development Services 
    12. AVC Corporate Advisory Services (PTY) LTD. 
    13. Bantubanye Skills 
    14. Bavuse Trading Enterprises cc 
    15. Belgravia Institute of Mangement (PTY) LTD 
    16. Blue Poplar 
    17. Boikgantsho Consulting & Events 
    18. Break The Chains Development Services 
    19. Buena Vista Learning Academy 
    20. C Ngubane & Associates Inc. 
    21. C-Sonke Trading CC 
    22. Camissa Institute 
    23. Canton Trading 273 
    24. Cardibex (Pty) Ltd 
    25. Clear Cut Solutions 
    26. Commerce Edge South Africa 
    27. Concepts of Sustainable Management (CSM) 
    28. Cool Ideas 1016 (Pty) LTD t/a ESP Consulting 
    29. CTC College(PTY) LTD. 
    30. D T M CONSULTING CC 
    31. Danny Jay Consulting (Pty) Ltd 
    32. Datatecture (PTY) LTD 
    33. Dean Institute Of Learning (Pty) Ltd 
    34. Deloitte & Touche 
    35. Development Bank of Southern Africa (DBSA) 
    36. Ditira Human Capital 
    37. Dr. J.L.D institute For Humanities and Development Praxis 
    38. Edequette Training Institute 
    39. Escon 
    40. ETAMIC PTY LTD 
    41. Excellent Minds Institute (Pty) Ltd 
    42. Execuprime Business College (Pty) Ltd 
    43. GALKINA INVESTMENTS (PTY) LTD t/a BELGRAVIA INSTITUTE 
    44. Glere Skills and Consultants 
    45. Glo Leb Training & Development 
    46. Gomolemo's Consultant (Pty) Ltd 
    47. Growth Management Consulting 
    48. Gwebu Super Group (Pty) Ltd 
    49. Hamonate Consulting 
    50. Hanyeleni Business Enterprise 
    51. HEARTBEATS CONSULTING SERVICES 
    52. Hlaniki Investment Holdings 
    53. Hlombe and Associates 
    54. HS GLOBAL SKILLS BUSINESS SOLUTIONS 
    55. HYM Consulting 
    56. Ikhaya Training and Consulting 
    57. Ilinge Labantu Debt Solution 
    58. Inkcubeko YakwaNtu Trading 
    59. Instant Corporate Suppliers 
    60. Institute For Performance Management 
    61. Intergritas Consulting Services 
    62. IQ Skills Academy (PTY) LTD. 
    63. JBM CONSULTING PTY LTD 
    64. Jikiza Phumbele Management Consultants 
    65. JIT Projects 
    66. Jobafrik Consulting 
    67. Josmap Training Institute 
    68. K-Leng Touch, Events and Skills Development 
    69. Kadimo Consulting CC. 
    70. Kamanga Skills Projects 
    71. Kgakishe Trading and Projects (PTY) LTD 
    72. Kgotla Trading Enterprise 
    73. Khanyisela Consulting 
    74. KOKANO PROJECTS PTY LTD 
    75. Konwaba Training Solutions 
    76. KWEM Management Solutions 
    77. KYM MANAGEMENT CONSULTING 
    78. LATHITHAA CONSULTING SERVICES 
    79. Lelethu Training (Pty) Ltd 
    80. Lewerb Holdings (PTY) Ltd 
    81. Lwakhula Ulwazi Consulting 
    82. M.I.C. Training and Development 
    83. MAC NDLOVU INCORPORATED 
    84. Makavila Suppliers CC. 
    85. Mancosa (PTY) LTD T/A Management College of Southern Africa 
    86. MANCOSA Pty (Ltd) 
    87. MARS Business Consulting 
    88. Masemase Consultancy CC. 
    89. MashMP Holdings 
    90. MATEPE INVESTMENTS (PTY) LTD 
    91. Mgwezane Training and Events Management CC. 
    92. Miczo's Enterprise 
    93. Mimoisa Business Solutions CC 
    94. MJ Mafunisa Consulting (PTY) LTD 
    95. Mmanape Management Solutions 
    96. MML Consulting CC. 
    97. Mod-Mosh Projects and Consulting (PTY) LTD 
    98. Mohlaje Solutions (Pty) Ltd 
    99. Mortarboard Training Solutions 
    100. Moses Kotane Institute 
    101. Motheo Skills Entity 
    102. MUHANGWENE DEVELOPMENT ENTERPRISE 
    103. Multiple Productive Management Solutions 
    104. Nemalale Eagles Consultancy CC 
    105. Nettcon SA 
    106. Nhlahle Development Agency 
    107. Nonunu Projects 
    108. Nyankwavi Investment CC. 
    109. OMC Chartered Accountants 
    110. OR Project Management 
    111. Outeniqua Leadership Institute 
    112. PanAfrican Supply Chain Academy 
    113. Pandelani Investment Holdings (PTY) LTD. 
    114. Pebetse Training and Consulting 
    115. PFIM Trading (Pty) Ltd 
    116. Pioneer Business Consulting 
    117. PMA Holdings (PTY ) LTD. 
    118. Power Rush Trading 170 CC. 
    119. Powernexus 
    120. Projects Administration Services 
    121. PTDEV (Pty) Ltd 
    122. Public Admin,Leadership and Management Academy (PALAMA) 
    123. Reflections Development Institute 
    124. Regent Business School (Pty) Ltd t/a Regent Business School 
    125. RHINO CASHLOAN AND SERVICES 
    126. Ruping Investments 
    127. RUS Consultung services 
    128. Sabela Trading and Projects CC. 
    129. SEKAMENG TRAINING AND DEVELOPMENT SOLUTIONS (PTY) LTD 
    130. Sifuna Consulting CC 
    131. Silalele Consulting CC. 
    132. SIYA-MLANDELA TRADING ENTERPRISE 
    133. Siyakhula Trust ETD Institute Pty Ltd 
    134. Siza Nesu Training and Consultants 
    135. Smat Engineering 
    136. Southern African Institute of Public Administration 
    137. SPECTRA SKILLS DEVELOPMENT 
    138. St Kings Institute of Technology and Business Studies 
    139. Tachfin Holdings 
    140. Talent Sculpture 
    141. The Manto Group 
    142. Thinking Mind Trading 
    143. Thubelihle Graduate Institute 
    144. Timnet Management Consulting 
    145. Tipp Focus Training For Leadership 
    146. Tlhalefang Holdings 
    147. Tradesman Consulting and Training Solutions 
    148. Triads Management Services 
    149. Tsebong Training Centre 
    150. Tshepang Consulting & Project 
    151. Tsoga re dire Holdings (Pty) Ltd 
    152. Twin Peak Technologies 
    153. Ubuqhawe Consulting (Pty) Ltd 
    154. Ukhamba Quality Skills 
    155. Umqondo Consultancy 
    156. Unakho Business Solutions 
    157. UNIVERSITY OF BUSINESS EXCELLENCE(PTY)LTD 
    158. University of Pretoria 
    159. Valinsight (PTY) LTD 
    160. Vantage Training 
    161. Venus Maintenance and Supply Services 
    162. World Wide Mice 
    163. Ya Hina Management Consulting and projects 
    164. Yaphi Consulting Services 
    165. ZIKHALI TRADING (PTY) LTD 


    All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.