Diploma: Internal Auditing


It is part of the Department of Accounting’s mission to instil entrepreneurial skills in our graduates to support their academic talents. Therefore, ongoing entrepreneurial exposure will be presented via successful local business people and other entrepreneurial experts.

Visit the websites of professional bodies such as the Chartered Institute of Management Accountants (CIMA), Institute of Internal Auditors South Africa (IIA SA) and South African Institute of Chartered Accountants (SAICA) for more information.


What Can a Graduate do in This Career?

The BTech: Internal Auditing graduate is able to enrol for a professional qualification like the IIA or to do an honours or masters degree in internal auditing. Alternatively, a graduate is able to seek employment in the auditing field in the private and public sectors.

Who Employs a Graduate?

Businesses in the private sector and the public sector (for example, local and provincial government departments, South African Revenue Services).


Purpose of the Qualification

A graduate will be able to act as an audit team manager performing (manual and computerised) financial and operational audit functions.

Exit Level Outcomes of the Programme

  • Audit manual and computerised business cycles.
  • Prepare and interpret financial statements of companies and groups of companies in accordance with GAAP, including the valuation of interests represented by these statements.
  • Record the accounting implications of changes within a company structure and investments.
  • Determine the tax liability of individuals, assist with the tax liability of other legal entities and prepare submissions to the South African Revenue Services.
  • Identify the economic environment within which South African commercial organisations apply their trade.
  • Develop an administration system together with the business plan for a small retail business.

Critical Cross-Field Outcomes

On completion of this qualification, graduates should be able to:

  • Take decisions and accept responsibility.
  • Identify and solve basic problems.
  • Communicate effectively by way of mathematical and written presentations.
  • Work with others as a member of a team.
  • Collect, analyse and evaluate information.
  • Demonstrate an understanding of the world to identify entrepreneurial opportunities. 

Teaching & Learning Methodology

Teaching and learning activities are structured in a way that focuses on the student’s learning experiences and creates opportunities for development via feedback. Students must be prepared to work independently using their own initiative in order to develop the ability to reason methodically and think creatively.


Minimum Admission Requirements 

National Senior Certificate

NSC achievement rating of at least 3 (40-49%) for English as a Home Language or First Additional Language level

NSC Achievement rating of at least 3 (40-49%) in 3 other relevant subjects one of which must be Mathematics (not Mathematics Literacy)

Minimum statutory NSC requirements for diploma entry must be met

Applicants are required to participate in National Benchmarking and SATAPS Tests.

Grade 12/Matric

Senior Certificate Requirement: A D-symbol for English (2nd language) on the Higher Grade. In addition, an E-symbol on the Higher Grade or a D-symbol on the Standard Grade for Mathematics and in 2 other relevant subjects.

FET Colleges

National Certificate Requirement: An N3 certificate with D-symbols for at least four subjects including Mathematics or an E-symbol at N4 level as well as the language requirements as specified for the Senior Certificate.

Recognition of Prior Learning

RPL may be used to demonstrate competence for admission to this programme. This qualification may be achieved in part through recognition of prior learning processes. Credits achieved by RPL must not exceed 50% of the total credits and must not include credits at the exit level.

The provision that the qualification may be obtained through the recognition of prior learning facilitates access to education, training and a career path in accounting and thus accelerates the redress of past unfair discrimination in education, training and employment opportunities.

Evidence of prior learning must be assessed through formal RPL processes through recognised methods. Any other evidence of prior learning should be assessed through formal RPL processes to recognise achievement thereof.

Learners submitting themselves for RPL should be thoroughly briefed prior to the assessment and will be required to submit a Portfolio of Evidence (PoE) in the prescribed format to be assessed for formal recognition. While this is primarily a workplace-based qualification, evidence from other areas of learning may be introduced if pertinent to any of the Exit Level Outcomes (ELOs).

The structure of this non-unit standard based qualification makes RPL possible, if the learner is able to demonstrate competence in the knowledge, skills, values and attitudes implicit in this first stage accounting qualification.

Learners who already work in the accounting field who believe they possess competencies to enable them to meet some or all of the ELOs listed in the qualification will be able to present themselves for assessment against those of their choice.

Mature Age Endorsement

Mature Age exemption for applicants in possession of the Senior Certificate as per Rule 1.7 of WSU General Rules and Regulations.