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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED UNIT STANDARD THAT HAS PASSED THE END DATE: 

Operate an internal audit function as a component of a risk management system to ensure reliability of accounting system 
SAQA US ID UNIT STANDARD TITLE
119337  Operate an internal audit function as a component of a risk management system to ensure reliability of accounting system 
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 5  Level TBA: Pre-2009 was L5  12 
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 
Learners working towards this standard will be working within a Public Sector environment, specialising in Public Finance Management and Administration, where the acquisition of competence against this standard will add value to one's job. This standard will also add value to public officials who are seeking to develop a career pathway towards becoming an accomplished public finance management and administration specialist.

The qualifying learner is capable of:
  • Demonstrating an understanding of the nature of audit and appraising the fundamental principles and standards that are used to govern its practice
  • Demonstrating an understanding of the internal audit function of public finance management and administration
  • Identifying and applying an internal audit plan
  • Managing quality control and improvement of the audit function
  • Managing key relationships and networks pertaining to the internal audit function 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Learners accessing this Unit Standard must be in possession of a Further Education and Training Certificate or equivalent qualification. 

    UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Demonstrate an understanding of the nature of audit and appraise the fundamental principles and standards that are used to govern its practice. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Clarification is made of the nature of auditing in relation to South Africa's municipalities 

    ASSESSMENT CRITERION 2 
    An explanation of fundamental auditing principles is succinctly presented in relation to municipal financial management processes 

    ASSESSMENT CRITERION 3 
    The professional standards are evaluated in relation to auditors' conduct and practice 

    SPECIFIC OUTCOME 2 
    Demonstrate an understanding of the internal audit function of public finance management and administration. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Internal audit function is described to show how it provides assurance regarding adequacy of the management process and to identify significant risks 

    ASSESSMENT CRITERION 2 
    The organisational context (objectives, strategies, governance and management structure, culture, operations and compliance frameworks) within public sector finance management and administration is assessed 

    ASSESSMENT CRITERION 3 
    The internal auditor's role and responsibilities are identified and applied 

    ASSESSMENT CRITERION 4 
    The role of an audit committee in the approval of an audit plan is explained 

    ASSESSMENT CRITERION 5 
    The processes and systems for internal audits are identified and explained 

    SPECIFIC OUTCOME 3 
    Identify and apply an internal audit plan. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The different methods of avoiding and managing risks and safeguarding assets are identified 

    ASSESSMENT CRITERION 2 
    An internal audit plan is reviewed and its importance and relevance explained with reference to risk assessment and views of the audit committee 

    ASSESSMENT CRITERION 3 
    The internal audit plan is submitted to the audit committee for approval 

    ASSESSMENT CRITERION 4 
    The evidence of the execution of the internal audit plan is monitored and explained 

    ASSESSMENT CRITERION 5 
    Appropriate instruments for internal control are reviewed, compared and explained 

    SPECIFIC OUTCOME 4 
    Manage quality control and improvement of the audit function. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Mechanisms for reviewing work processes, methodologies and role relationships within the audit function are instituted 

    ASSESSMENT CRITERION 2 
    All personnel are informed of internal audit control requirements 

    ASSESSMENT CRITERION 3 
    Reports are made to management on areas of concern and weakness within the accounting system 

    ASSESSMENT CRITERION 4 
    Internal controls and the role they play in ensuring the effectiveness of accounting and risk management systems are explained 

    ASSESSMENT CRITERION 5 
    Benchmarks are set for the internal audit function 

    SPECIFIC OUTCOME 5 
    Manage key relationships and networks pertaining to the internal audit function. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Relationships that are required to ensure the efficacy of internal audits are determined 

    ASSESSMENT CRITERION 2 
    Relationships and networks are established 

    ASSESSMENT CRITERION 3 
    Performance in relationship and network management is monitored 

    ASSESSMENT CRITERION 4 
    Relationships and networks are maintained and refocused, as is necessary 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
  • Any 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 ESSENTIAL EMBEDDED KNOWLEDGE 
    The learner must demonstrate an understanding of:
  • GRAP (Generally Recognised Accounting Practices)
  • Public Management Finance and Administration Act
  • Auditor's Act
  • Audit approaches, procedures and sampling principles
  • Audit planning techniques
  • Risk assessment and internal control
  • Principles and regulations for reporting audit evidence 
    		•

    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 to draw up appropriate internal audit plans 

    UNIT STANDARD CCFO WORKING 
    Work effectively with others as a member of a team, group, organization or community to ensure that audit plan is successfully implemented 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities responsibly and effectively in order to ensure that audit controls are proactively monitored so that the accounting system is properly maintained 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organize and crtically evaluate facts relating to the internal audit function 

    UNIT STANDARD CCFO COMMUNICATING 
    Communicate effectively using visual, mathematical and/or language in the modes of oral and/or written persuasion to convey internal audit management requirements to all key role players 

    UNIT STANDARD CCFO SCIENCE 
    Use science and technology effectively and critically, showing responsibility to the environment and health of others to ensure that audit controls are effectively implemented 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of interrelated systems by recognising that internal audit contexts not exist in isolation 

    UNIT STANDARD CCFO CONTRIBUTING 
    Participating as responsible citizens in the life of local, national and global communities by ensuring that internal audit controls are effectively integrated into public sector context 

    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  49554   National Diploma: Public Finance Management and Administration  Level 5  NQF Level 05  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.
     
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