UNISA Short Course in the Introduction to Performance Auditing

UNISA Short Course in the Introduction to Performance Auditing

University of South Africa Short Course in the Introduction to Performance Auditing

The objective of this course is to present an opportunity to prospective performance auditors and people currently working as performance and/or internal auditors to receive training to enable them to conduct a performance audit.
 
 Target group

  • People working in the field of performance auditing without any formal academic training in performance auditing.
  • People who want to refresh theirs skills in the field of performance auditing.
  • People who are interested in obtaining the skills to conduct a performance audit

Admission requirements

Senior Certificate or an equivalent NQF level 4 qualification
 Duration

Three months
 Language medium

English

Registration periods

Registration for the first semester opens in January and closes February with a two-hour examination in May/June.
 
Registration for the second semester opens June and closes in July with a two-hour examination in October/November.
 Tuition method

Tuition is presented fully online through distance education, allowing practicing performance and/or internal auditors who travel extensively, the freedom to keep up to date with their studies
 Kind of assessment

Note:
Formative assessment and examination admission will comply with UNISA’s formative assessment rules and policies
Formative assessment:
The reflective and practical self-assessment activities incorporated in the tutorial matter and assignments
Summative assessment:
A two-hour exam per module that contributes 90% to the final mark per module
Marks:
The assignment marks will contribute 10% and the examination 90% to the final mark of the learner. In order to qualify for the certificate, a final mark of at least 50% must be obtained.
 Introduction to Performance Auditing (SCPA01T)Syllabus/Content Topics

Topic 1 – Theoretical concepts underlying performance auditing
After completing this topic, learners should be able to define performance auditing and understand why performance auditing is necessary as well as the advantages and characteristics of performing a performance audit.
 
Topic 2 – Scope and objectives of a performance audit
After completing this topic, learners should be able to understand principles underlying performance auditing and the scope, objectives of a performance audit of the procurement process.
 
Topic 3 – Economy, effectiveness and efficiency
After completing this topic, learners should be able to understand the theory and practical aspects of economy, efficiency and effectiveness of procurement processes.
 
Topic 4 – Strategic planning phase of a performance audit
After completing this topic, learners should be able to list and understand the various steps within the strategic planning phase of a performance audit and be able to apply these steps in practice.
 
Topic 5 – Planning phase of a performance audit
After completing this topic, learners should be able to list and understand the various steps within the planning phase of a performance audit and be able to apply these steps in practice.
 
Topic 6 – Executing a performance audit
After completing this topic, learners should be able to list and understand the various steps within the execution phase of a performance audit of the procurement process and be able to apply these steps in practice. Learners should also be able to understand the requirements for audit evidence and the methods for collecting audit evidence.
 
Topic 7 – Reporting and follow-up phase of the performance audit
After completing this topic, learners should be able to list and understand the various steps within the reporting and follow-up phase of a performance audit and be able to apply these steps in practice.
 
Topic 8 – Audit working papers and layout of the audit file
After completing this topic, learners should be able to understand the importance, the essential elements and other requirements of working papers as well as the layout of the audit file.
 
Topic 9 – Demonstration of the various phases of a performance audit using a case study
This topic explains the steps in the various phases of a performance audit using a case study. This practical case study will enable learners to understand the performance audit process.
 
 Programme administrator(s)

For information regarding registration, course material or administrative queries, contact: 
 
Mrs Mariska Edwards 
Tel no: 012 429 6442 (08:00 – 13:00)
E-mail: edwarm@unisa.ac.za


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