Program Overview

University Program Information

The university offers a range of programs, including undergraduate and honors qualifications, master's and doctoral degrees, and short learning programs.

Undergraduate and Honors Qualifications

• The Bachelor of Accounting Sciences in Internal Auditing is a qualification that enables students to pursue a career as an internal auditor in industry and commerce.
• Qualification stream: Internal Auditing
• Qualification code: 98303 - AUI
• NQF level: 7
• Total credits: 360
• SAQA ID:
• APS/AS: 21

Rules and Requirements

• Candidates should note that during the course of their studies, they would be required to have access to a computer with a webcam and the internet.
• This qualification will be presented online.
• Some of the pre-requisites and/or co-requisites outlined in this qualification may not apply as they do not form part of the curriculum.

Purpose Statement

• The purpose of this qualification is to enable qualifying students to pursue a career as an internal auditor in industry and commerce and for those students who wish to further their studies, to eventually pass the Certified Internal Auditor examination to become Certified Internal Auditors (CIA's) and members of the Institute of Internal Auditors (IIA).

Registration Information

• Applicants (new applicants & Unisa students who applied for admission to a new qualification) may only register if they have received an offer of placement from Unisa and have accepted the offer online.
• Re-registering students may register for the 2026 academic year once the registration period opens.

Choosing Modules

• Each Unisa qualification is structured in such a way that you need to pass a certain number of NQF level credits within a certain amount of time in order to graduate.
• Co-requisite: Module A is a co-requisite for Module B. You want to register for Module B, but have not yet passed Module A. You must then register for both Modules A and B simultaneously.
• Pre-requisite: If Module A is a pre-requisite for Module B, you must pass Module A before you may register for Module B.

Curriculum for this Qualification

• The curriculum for the Bachelor of Accounting Sciences in Internal Auditing includes various modules, such as:
  • First level:
    • AIN1501 - Accounting Information Systems in a Computer Environment
    • BNU1501 - Basic Numeracy
    • CAS1501 - Perspectives on Accountancy
    • CLA1503 - Commercial Law IC
    • DSC1630 - Introductory Financial Mathematics
    • ECS1500 - Introduction to Economics
    • FAC1502 - Financial Accounting Principles, Concepts and Procedures
    • FAC1601 - Financial Accounting and Reporting
    • IOP1501 - Psychological Processes In the Work and Self-employed Context
    • MNB1501 - Business Management IA
  • Second level:
    • AIN2601 - Practical Accounting Data Processing
    • AUE2602 - Corporate Governance in Accountancy
    • AUI2601 - Internal Auditing: Theory and Principles
    • FAC2601 - Financial Accounting for Companies
    • FAC2602 - Selected Accounting Standards and Simple Group Structures
    • MAC2601 - Principles of Management Accounting
    • MAC2602 - Principles of Strategy, Risk & Financial Management Techniques
    • MNG2601 - General Management
    • MNG2602 - Contemporary Management Issues
    • TAX2601 - Principles of Taxation
  • Third level:
    • AIN3701 - Automation and data analysis
    • AUI3701 - The Internal Audit Process: Planning the Engagement
    • AUI3702 - The Internal Audit Process: Test of Controls
    • AUI3703 - The Internal Audit Process: Specific Engagements and Reporting
    • AUI3704 - Managing the Internal Audit Activity
    • FAC3701 - General Financial Reporting
    • MAC3701 - Application of Management Accounting Techniques
    • MNG3701 - Strategic Planning IIIA
    • MNG3702 - Strategic Implementation and Control IIIB
    • TAX3701 - Taxation of Business Activities

Research Areas

The university has various research areas, including:

• Problem-solving research with relevance and impact
• People in research
• Research & innovation initiatives
• Directorate of Innovation, Technology Transfer and Commercialisation
• Research support
• Research ethics

Colleges

The university has several colleges, including:

• College of Accounting Sciences
• College of Agriculture & Environmental Sciences
• College of Economic & Management Sciences
• College of Education
• College of Human Sciences
• College of Law
• College of Science, Engineering & Technology
• College of Graduate Studies

General Information

• The university has a range of general information, including:
  • Advancing excellence through our Colleges
  • Inaugural Lectures
  • About the college
  • Office of the Deanery
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