Program Overview

Programme: BComHons Internal Auditing

The BComHons Internal Auditing programme is offered by the Faculty of Economic and Management Sciences, Department of Auditing.

Programme Information

• Code: Faculty of Economic and Management Sciences, Department: Auditing
• Credits: 120
• Duration: Minimum duration of study: 1 year
• NQF level: 08

Admission Requirements

1. Relevant BCom degree with Auditing or Internal Auditing and Financial Accounting at final-year level with weighted average of at least 58% for Auditing or Internal Auditing at final-year level and weighted average of at least 56% for Financial Accounting at final-year level and Financial Management passed at second-year level.
2. BCom (Informatics) degree, with Internal Auditing and Financial Accounting at final-year level with weighted average of at least 58% for Internal Auditing and Financial Accounting at final-year level and Financial Management at second-year level or Informatics at second-year level.

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

• Subject to the provisions of General Academic Regulation G26, a head of department determines, in consultation with the Dean when the honours examinations in his/her department will take place.
• The head of the department determines 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.
• A student may not enrol for the same module more than once, unless the dean has approved a second enrolment based on an application supported by a valid reason or motivation.
• The minimum pass mark for a research report is 50%.

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.
• IAU 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.
• IAU 701: Applied internal auditing 701 (Credits: 20.00)
  • Module content: Internal auditing.
• IAU 702: Information technology risk, control and audit 702 (Credits: 20.00)
  • Module content: Information technology risk, control and audit.
• IAU 703: Risk management and fraud deterrence 703 (Credits: 20.00)
  • Module content: Risk management, risk-based auditing and forensic accounting and investigation.
• IAU 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.

General Academic Regulations and Student Rules

The General Academic Regulations (G Regulations) and General Student Rules apply to all faculties and registered students of the University, as well as all prospective students who have accepted an offer of a place at the University of Pretoria. On registering for a programme, the student bears the responsibility of ensuring that they familiarise themselves with the General Academic Regulations applicable to their registration, as well as the relevant faculty-specific and programme-specific regulations and information as stipulated in the relevant yearbook. Ignorance concerning these regulations will not be accepted as an excuse for any transgression, or basis for an exception to any of the aforementioned regulations. The G Regulations are updated annually and may be amended after the publication of this information.