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24 NQF credits at level 8

Fourth year status, whole year course, workshops and lectures throughout the year, 1 double period tutorial per week.

Course convener: M Harber

Entrance requirements: See Rules for admission to PGDA.

Course outline:

The course builds on knowledge and skills gained in CFIS (ACC2018S) and Corporate Governance II (ACC3022H) but often at a more advanced and integrated level. Topics include:

Auditing Perspective:

Stages of the audit process, Planning, Tests of controls, Substantive audit procedures, Evaluating and concluding and Audit reporting.

Management Perspective:

Corporate Governance – King IV Report on Governance in South Africa, Directors’ responsibilities, Auditors’ responsibilities, Stakeholder communication, The role of internal audit, Audit committees, Professional and Business ethics, Systems aspect – Advanced systems environments, information system controls, Information security, Evaluation of controls.


Interpretation and application of the Companies Act, the Auditing Profession Act and the Accounting Profession’s Code of Professional Conduct.

DP requirements:

See PGDA requirements for DP.


Tests and mid-year examination : 40%

Final examination : 60%.

Last updated : 10 Apr 2017

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