Master of Commerce in Computer Auditing

Purpose

The primary purpose of this qualification is to provide qualifying learners with applied specialised competencies in the mastering, interpretation, understanding, analysis and application of computer-auditing principles in the computer auditing field. A qualifying learner should show evidence of independent and original scientific work.

Rationale

The learner should be able to take strategic decisions in the context of the financial sector, and to analyse and assess policy, and other decisions impacting this sector. The learner should also be able to reflect on managerial decisions and applications and to analyse and assess the effect thereof in the holistic context of computer auditing, corporate governance and regulation.

Recognition of Prior Learning (RPL)

Recognition of Prior Learning in the case of learners not complying with the formal entry requirements will be conducted following the policy of guidelines of the institution concerning the recognition of other forms of formal, informal and non-formal learning experience. Recognition takes place only where prior learning corresponds to the required NQF-Level, and in terms of applied competencies relevant to the content and outcomes of the qualification. Through Recognition of Prior Learning, learners may gain access, or advanced placement, or recognition of status, on condition that they continue their studies at this institution.

Entry requirements

The minimum entry requirement for this qualification is;

• Bachelor of Commerce Honours in Auditing, NQF Level 8.

Or

• Postgraduate Diploma in Internal Auditing, NQF Level 8.

The learners should be able to

1. Analyse, assess and apply computer auditing concepts and principles in highly specialised and unpredictable contexts; identifying and analysing complex issues and problems relating to Generally Accepted Auditing Practice and Corporate Governance policies, and proposing, implementing, monitoring and assessing alternative courses of action and solutions.
2. Work in a team with, and adding value to, a variety of role players, including political role players, professional and administrative members of the computer auditing profession, as well as people on the grassroots level in the profession.
3. Act responsibly concerning, and accept responsibility for, activities undertaken in the course of his/her specialised evaluation and application of Generally Accepted Auditing Practice and Corporate Governance principles.
4. Plan and undertake, through independent study and teamwork, research in the computer auditing field, including gathering, analysing, integrating and interpreting related and complex and highly advanced information.
5. Communicate effectively, orally and in writing, with different role players in the computer auditing profession, applying principles of communication and reflecting on the communication skills applied.
6. Optimally utilise the appropriate technology appropriate to the professional computer auditing environment.
7. Analyse the importance and role of the computer auditing profession, and the regulation thereof on a macro-and a micro-level.
8. Explore and analyse different learning strategies to acquire and improve the various skills and capabilities required of a professional computer auditor.
9. Contribute to the level of professionalism and expertise in, and effectiveness and efficiency of, the computer auditing profession: thus positively impacting on the economy and contributing to the redress of poverty and improvement of living standards in the country.
10. Demonstrate a positive approach to different communities and a sensitivity for the social, economic and cultural differences and needs, particularly with respect to the computer auditing discipline within these communities.
11. Seek employment and entry into the computer auditing profession, effectively, as highly specialised and advanced, technical or research, expert, and thus establish for himself/herself a specialised and advanced career in the computer auditing field.
12. Organise and co-ordinate, effectively and responsibly, resources and opportunities, including own activities, and taking into consideration the financial implications thereof.

Can the learner

1. Demonstrate an ability to identify, analyse and solve complex issues and problems, to demonstrate critical and creative thinking about computer auditing concepts and principles, in highly specialised and unpredictable contexts? Evaluate and, where relevant, correctly apply complex and advanced concepts and approaches to Generally Accepted Accounting Practice and Corporate Governance policies; thus proposing and implementing, monitoring and assessing alternative courses of action and solutions? Reflect on the application made and assessed the success, or otherwise, thereof?
2. Display team ship and show his/her ability to add specialised value to a team? Demonstrate an acceptable level of social sensitivity in his/her relationships with others and work effectively in a management team by implementing the relevant theory and reflecting on the implementation made? Display a thorough, specialised knowledge and understanding of the various role players involved in, or affected by, the computer auditing profession.
3. Display an ability to act responsibly and honestly in interactions with other role players in the computer-auditing field? Display an ability to accept responsibility for any activities required of him/her in his/her specialised evaluation and application of Generally Accepted Accounting Practice and Corporate Governance principles, particularly in highly specialised and unpredictable contexts?
4. Demonstrate the ability to plan and execute research in the field of computer auditing, including the correct gathering, analysing, integrating and interpreting related integrating and interpretation of information on computer auditing issues, by utilising relevant theoretical and highly specialised and advanced research principles and reflecting on the research undertaken? Show that he/she can plan and undertake complex research through independent study and teamwork, both across the computer auditing discipline and on an interdisciplinary basis?
5. Communicate effectively and professionally, in an academic and practical -oral and/or written manner (including the usage of visual/graphic aids) with the different role players in the computer auditing fields by applying the theoretical principles of communication and reflecting on the application made?
6. Demonstrate an insight into and operate necessary appropriate technology, in particular specified computer hardware and software including Internet and databases? Use a computer skilfully and optimally as well as computer auditing related databases? Show that his/her command of the management technology is competent to support advanced research in complex and unpredictable contexts?
7. Analyse and explain the importance and role of the computer auditing profession, and the regulation thereof, internationally, regionally, nationally, provincially and locally? Discern between, analyse and explain the roles of auditing at these various macro-and micro levels?
8. Identify, analyse and continue to develop the different and specialised skills and competencies necessary in the execution of the activities and responsibilities of a professional computer auditor?
9. Analyse and explain the link between the number of computer auditing professionals and level of professionalism in the computer auditing field and the efficiency and effectiveness of the computer auditing profession and therefore of the economy? Evaluate the role which a more effective and efficient computer auditing profession will have in the economy and the impact which this will in turn have on the living standards of the population of the country (e. g. the redress of poverty, improved mobility and improvement of living standards)?
10. Demonstrate a positive and specialised approach towards various different communities and a sensitivity for the social, economic and cultural differences within these communities? Analyse the particular computer auditing disciplinary needs of different communities, taking into consideration their various social, economic and cultural differences and therefore their differing needs and requirements with respect to the computer auditing sector? Show an ability to apply Corporate Governance Principles, to make proposals, within complex and unpredictable contexts, that will improve the circumstances of these communities?
11. Demonstrate acceptable employment seeking skills for entry into the computer auditing profession by applying theoretical principles of employment seeking and career-pathing and reflecting on the application thereof? Demonstrate an ability to undertake academic leadership, advanced research, research-based, professional practice, and/or senior managerial occupations? Demonstrate that acquired specialised and advanced competencies in his/her chosen professional computer auditing career?
12. Display an ability to effectively and responsibly plan, resource, organise, coordinate and optimise the resources, opportunities and processes engaged in, particularly in the field of computer auditing, by applying relevant theoretical aspects and reflecting on the application made? Demonstrate an advanced level of responsibility and organisational ability with respect of his/her own activities? Demonstrate a detailed knowledge of the financial implications of all activities undertaken?

Formative assessment practices that will be implemented

Learners are continuously assessed via practical group and class assignments, essays, presentations and formal modular tests in a written mode. They also do independent research that leads to scientific assignments. In addition, learners will assess themselves as well as the work of each other and reflect on the dynamics of this process.

Summative assessments practice that will be implemented

Integrated assessment, focusing on the achievement of the exit-level outcomes, will be done by means of a research short dissertation, which under normal circumstances a maximum of 80 pages in one and a half spacing on an A4 page will suffice.

Each Master's learner will have at least one internal promoter/examiner for the short dissertation. There must be at least one external examiner who is regarded as a specialist in the study field. A learner's knowledge and competence with regard to the supervised advanced compulsory modular study qualification, is examined and evaluated by way of three written four-hour examinations, one per module towards the end of the module.