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Unisa Short Learning Programmes
Short Course in the Introduction to Performance Auditing (76163)

Purpose

The objective of this short 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 1 to 11 December 2012 and 5 to 28 January 2013 with a two-hour examination in May/June. 

 

Registration for the second semester opens 21 June 2013 and closes on 16 July 2013 with a two-hour examination in October/November. 


Tuition method

UNISA open distance learning largely based on printed material that is also available online on myUnisa and consists of a study guide, a prescribed text book supplemented with tutorial letters and a group discussion 


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 to the year mark and count 10% of the final mark per module. A sub-minimum of 40% must be achieved in the examination. 


Introduction to Performance Auditing (SCPA01T)
HEQF Level of Module - 5
Credits of Module - 12
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. 

 


Course leader

Mrs I Morgan MCom (Auditing) CIA 

Centre for Accounting Studies 

Discipline expertise: Internal Auditing 

Office 02-074, A J H van der Walt Building, UNISA 

Tel: 012 429 4530 (08:00 – 13:00) 

Fax: 086 636 9090 

E-mail: morgai@unisa.ac.za 

 


Programme administrator(s)

For information regarding registration, course material or administrative queries, contact:  

 

Mrs Madeleine la Grange 

Tel no: 012 429 4010 (8:00 – 13:00) 

Fax no:086 544 8241 

e-mail: lgranm@unisa.ac.za