Short course in the Professional Practice

Framework for Internal Auditors

Become Certified (CIA)

• Certification

– Over 50,000 Certified Internal Auditors worldwide (766 in SA) – CIA is globally recognized – CIA exam is given in 15 languages – Tests the knowledge, skills and abilities required to be an internal

Professional certification pre-requisite

• A 3 year higher education qualification with 3 years internal auditing experience or

• A 4 year higher education qualification with 2 years internal auditing experience– Pass all 4 parts of the CIA examination, which

is offered by the Institute of Internal Auditors to become a Certified Internal Auditor

How Unisa develops curriculums

• By using Outcomes Based accomplished through collaboration with internal auditors in practice.

• Institute of Internal Auditors motto – progress through sharing

The curriculum mindset in South AfricaOBE1:Traditional Clearly defined outcomes drawn from the content• Focuses on the what and the how and not the why

OBE 2: Transitional Focuses on the qualities students need to operate competently in society• Critical outcomes start to play a role• Focuses on competencies as knowledge, values and skills• Reflect on the why

OBE 3: Transformative Focuses on the need for a new society – “What kind of society do we want?• What type of students will contribute to such a society?• The critical outcomes as sole determinants for the curriculum• A discussion of critique and possibility

What kind of profession do we want?

What kind of internal auditors can contribute?

- Critical Cros s fie ld outcomes We want internal auditors who can:

CO1: Identify and solve problems

CO2: Work effectively with others

CO3: Organise and manage themselves effectively

CO4: Collect, analyse, organise, and critically evaluate information

CO5: Communicate effectively

Critical cross-field outcomes (cont)

CO6: Use technology effectively and critically, showing responsibility

CO7: Understanding the world as a set of related problems

CO8: Reflect and explore strategies to learn more effectively

CO9: Participate as responsible citizens

Teaching as trans formative action

:Aim A better life for all

Le cture r

S tude nt

Self and community empowerment. What knowledge, values and skills will empower the community? Identify impairing

and oppressive structures

Le arning communitie s

Othe r voice s

Othe r source s

What are the problems competent and responsible internal auditors should solve?

What impact should competent, responsible internal auditor have on the industry and society?

What are the roles to fulfill?

What is the context?

Who are our students?

Who are the participants, the stakeholders in the internal auditing environment?

What are the actions of competent, responsible internal auditors?

What are the tools they need?

What are the rules?

Nothing is impossible!