Internal Audit Manager (Internal Audit Quality Assurer)

The purpose of this qualification is to prepare a learner to operate as an Internal Audit Quality Assurer. An Internal Audit Quality Assurer assesses the Internal Audit Activity for conformance with the International Professional Practices Framework (IPPF) and operational efficiency and effectiveness and provides guidance to improve the quality of the Internal Audit Activity. A qualified learner will be able to: • Develop and implement quality assurance processes and mechanisms and provide guidance in order to ensure general conformance to the definition, standards and code of conduct of Internal Auditing. • Determine the level of efficiency and effectiveness of the internal audit function/activity and recommend actions to improve performance and maturity. • Provide guidance to ensure alignment of the Internal Audit Activity (IAA) strategic plans and activities with the organisations strategies, objectives and risks in order to meet and/or exceed stakeholder expectations. • Facilitate, monitor and report on the availability of a pool of appropriate skills to meet current and future needs of the internal audit function.

The role of Internal Auditing and in turn the role of Internal Audit Managers within organisations is becoming increasingly demanding. There has been an increase in the demand for Internal Auditors to fulfil the role of business, risk and corporate governance partners in organisations. The aim of this qualification is to develop Internal Auditors who are able to successfully evaluate the internal audit functions and processes to ensure that the International Professional Practices Framework (IPPF) and ethical business practices are being adhered to. This Quality Assurance specialisation has been developed with the intention of providing Internal Auditors with the knowledge, skills and competencies they require to quality assure the Internal Audit Activity (IAA) in an effort to enhance practices and to contribute to the development of future Internal Auditors. There is currently no Internal Audit Quality Assurance qualification in South Africa. This qualification will allow for both practical exposure and on-the-job learning in an effort to promote quality assurance of Internal Audit activities. The Institute of Internal Auditors South Africa (IIASA) is the SAQA recognised professional body for the Internal Audit profession in South Africa. In an effort to develop the profession and enhance the credibility of Internal Auditors in the market, the IIASA has developed this qualification and taken on the role as the Assessment Quality Partner.

Recognition of Prior Learning (RPL): RPL for access to the external integrated summative assessment: Accredited providers and approved workplaces must apply the internal assessment criteria specified in the related curriculum document to establish and confirm prior learning. Accredited providers and workplaces must confirm prior learning by issuing a statement of result or certifying a work experience record. RPL for access to the qualification: Accredited providers and approved workplaces may recognise prior learning against the relevant access requirements. Entry Requirements: • Occupational Certificate: Internal Audit Manager, Level 8.

• Develop and implement quality assurance processes and mechanisms and provide guidance in order to ensure general conformance to the definition, standards and code of conduct of Internal Audit.
• Determine the level of efficiency and effectiveness of the internal audit function/activity and recommend actions to improve performance and maturity.
• Provide guidance to ensure alignment of the IAA strategic plans and activities with the organisations strategies, objectives and risks in order to meet and/or exceed stakeholder expectations.
• Facilitate, monitor and report on the availability of a pool of appropriate skills to meet current and future needs of the internal audit function.