Postgraduate Diploma: Computer Auditing

Purpose

The purpose of this qualification is to develop intellectual competencies and practical skills in Computer Auditing, business and IT architectures as well as in the design of controls in a computer information systems (CIS) environment. The syllabus includes the prescribed Information Systems Audit and Control Association (ISACA) syllabus which implies that this programme in Computer Auditing will facilitate students' access to the sought-after Certified Information Systems Auditor (CISA) qualification offered by the ISACA.

Rationale

This new Postgraduate Diploma in Computer Auditing is a career-focussed qualification that will facilitate students' access to the sought-after Certified Information Systems Auditor (CISA) qualification offered by the Information Systems Audit and Control Association (ISACA). The CISA is the global standard for information systems audit, control and security professionals.

ISACA is an international professional association that deals with IT governance. It is an official member of the International Federation of Accountants (IFAC). ISACA currently serves more than 86 000 constituents (members and professionals holding ISACA certifications) in more than 160 countries all over the world. Possessing the CISA designation demonstrates proficiency and is the basis for measurement in the Information Systems Audit profession. With a growing demand for professionals possessing Information System Audit, Control and Security skills, CISA has become a preferred certification programme (in Computer Auditing) by individuals and organisations around the world.

It is assumed that the learners registering for this qualification

• Are able to read and critically evaluate academic texts in English and communicate information.
• Are able to plan, schedule and take responsibility of the outcomes.
• Are able to identify, access, retrieve and integrate information from scholarly or professional literature.
• Are proficient in the use of information technology (Microsoft office applications) to such an extent that they can access, participate and meet the requirements set for the various modules in the qualification that will be presented online.
• Have knowledge and skills in the discipline of Computer Auditing or Financial Accounting.

Recognition of Prior Learning

This qualification can be achieved wholly or in part through Recognition of Prior Learning. Recognition of Prior Learning can also be used to grant admission to those learners who do not meet the minimum admission requirements.

The Unisa Recognition of Prior Learning policy details all the processes relating to the assessment and accreditation of learning from prior experiences.

Access to the Qualification

Learners will be admitted to this qualification if they are in possession of one of the following qualifications

• B Com (Financial Accounting), NQF Level 7 or an equivalent qualification with average of 60% or more.
• B Com (Internal Auditing), NQF Level 7 or an equivalent qualification with average of 60% or more.

Learners are to complete five Modules at NQF Level 8. Each module is worth 24 credits.

The following Modules are compulsory

• Auditing in an Information Systems Environment.
• Information Systems and Control.
• Information Technology and Governance.

Learners are to complete two of the following three optional modules

• Advanced Auditing.
• Information Strategy.
• Internal Audit responsibilities in Risk, Control and Governance.

Total: 120 Credits.

1. Develop and uphold organisational values and ethics required by corporate governance principles to achieve organisational goals.
2. Communicate own internal audit skills in a rational and logical manner.
3. Demonstrate advanced understanding of the theories and practices in Computer Auditing and in related fields.
4. Deal with complex problems, specifically in the field of Auditing and related fields of business, commerce and management studies.
5. Demonstrate proficiency in managing computer audit activities and conduct computer audit, assurance and consulting in a diverse business environment.

Critical Cross-Field Outcomes

• Identify and solve problems and make decisions using critical and creative thinking.

> Note: The ability of the candidate to apply fundamental auditing principles, methodologies and techniques in order to provide the assurance and consulting services expected from computer auditors to all levels of management in organisations as well as services rendered in terms of statutory audits.

• Work effectively with others as members of a team, group, organisation or community.

> Note: The ability and willingness of the candidate to accept work instructions pertaining to Computer Auditing, to interpret these correctly and to request assistance in an appropriate manner as a team member.

• Organise and manage himself/herself and his/her activities responsibly and effectively.

> Note: In making the necessary preparations for establishing proper procedure, the candidate must indicate what prerequisites are required and must be able to communicate this in writing.

• Collect, analyse, organise and critically evaluate information.

> Note: The ability of the candidate to reconcile the information from various sources and examine physical evidence relevant to Computer Auditing and to constantly evaluate the procurement process.

• Communicate effectively using visual, mathematical and/or language skills in the modes of oral and/or written presentations.

> Note: The ability to present and communicate information and opinions related to the field of Computer Auditing in well-structured arguments, showing awareness of audience and using academic and professional discourse appropriately.

• Demonstrate an understanding of the world as a set of related systems by recognising that problem-solving contexts do not exist in isolation.

> Note: The ability of the candidate to identify varying and diverse contexts in which computer audit engagements are conducted.

• Show capacity to reflect on own learning.

> Note: The ability to operate in variable and unfamiliar learning contexts, requiring responsibility and initiative; a capacity to self-evaluate, identify and address personal learning needs and to interact effectively in a learning group.

Associated Assessment Criteria for Exit Level Outcomes 1

• Apply knowledge and understanding of the ethics and values implied by corporate governance principles.
• Apply knowledge and understanding of the ethics prescribed by ISACA.
• Demonstrate an understanding of the need to act professionally and ethically in all dealings with clients, employees and the world at large.

Associated Assessment Criteria for Exit Level Outcomes 2

• Design and generate internal auditing communication plans.
• Communicate professionally with clients and team members regarding audit functions and findings.

Associated Assessment Criteria for Exit Level Outcomes 3

• Apply advanced theories and practices in Computer Auditing.
• Apply advanced theories and practices of auditing in related fields.

Associated Assessment Criteria for Exit Level Outcomes 4

• Identify problems in the Computer Auditing field and related fields.
• Formulate appropriate responses to resolve both concrete and abstract problems encountered by computer auditors.

Associated Assessment Criteria for Exit Level Outcomes 5

• Conduct Computer Auditing activities in a diverse business environment.
• Monitor Computer Auditing activities in a range of commercial sectors.

Integrated Assessment

All assessment will integrate knowledge, skills and attitudes. The following types of assessment will be used

Formative assessment

The study guides contain self-assessment tasks and assignments which learners have to submit and for which they earn year marks. Learners are given feedback in the form of written comments and suggested solutions. The process is continuous and focuses on smaller sections of work.

Summative assessment

Examinations and portfolio of evidence are activities practised and assessed during summative assessment. This form of assessment tests' the learners ability to manage and integrate a large body of knowledge to achieve the stated outcomes of a module.

No supplementary examinations are available for any of the year modules.