Internal Auditor (ICT Internal Auditor)

The purpose of this qualification is to prepare a learner to operate as an Information and Communication Technology (ICT) Internal Auditor. An ICT Internal Auditor executes ICT engagements under supervision of an Internal Audit Professional in accordance with the International Professional Practices Framework (IPPF) and Information Systems Audit and Control Association (ISACA) Standards in order to meet specific engagement objectives. The objective of Information Communications Technology (ICT) auditing is to collect and evaluate evidence in order to ascertain whether an information system safeguards assets, maintains data integrity, achieves organisation goals effectively and consumes resources in an efficient manner. A qualified learner will be able to: • Provide ICT audit services. • Provide assurance regarding ICT governance and management. • Provide assurance regarding the integrity of information systems acquisition, development and implementation processes. • Provide assurance regarding the integrity of ICT operations maintenance and support, and protection of ICT assets.

Information and Communication Technology (ICT) is increasingly dictating organisational performance. In the future all internal auditors will be required to have the capability to audit the ICT processes. The Internal Audit function is acknowledged worldwide as an intrinsic part of good corporate governance in organisations, entities and government departments. In South Africa, legislation requires the establishment of an internal audit function in every public sector entity. A cornerstone of the South African National Development plan is clean government and zero tolerance for corruption and fraud. Over and above this requirement organisational efficiency is paramount to the success of our economy. The internal audit profession is critical for achieving this. This Occupational Certificate will assist in providing the required number of people able to fulfil the internal audit role thereby helping government departments meet their legislative requirement in this regard and will contribute to the National economic development strategies. This qualification will enhance the existing qualifications and it will provide the required structure in practical and workplace learning. This Occupational Certificate will enable people working in internal audit to develop the required competencies to plan, implement, manage and advise on internal audits. The qualification will acknowledge that a successful learner has attained the skills, knowledge and competencies equal to those of the highest and most prestigious, globally recognized internal audit certification. This qualification is confirmation to the market (the body of employers in all sectors), that the holder has attained globally recognised competencies which are based on the mastery of academic knowledge and its application in practical work situations.

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 Auditor, Level 7.

• Conduct Information and Communication Technology (ICT) operational process efficiency audits covering the key ICT processes.
• Audit ICT project management processes.
• Interpret the ICT environment in relation to the organisational governance structures and report on the quality and adequacy of the ICT governance.
• Draft ICT audit reports.