Public Sector Auditor

The purpose of this qualification is to prepare a learner to operate as a Public Sector Auditor. A qualified learner will perform external audit engagements to report on the public sector expenditure, performance and compliance in accordance with relevant standards and legislative requirements. A qualified learner will be able to: • Manage all aspects of an external audit as it applies to a specific public sector institution; • Identify, audit and report ethically on associated risks of a public sector institution; • Audit and report on the financial health status of a public sector institution; and • Document, conclude, report and communicate audit findings.

The public sector auditing environment is uniquely diverse with immense demands on the professional performance of the public sector auditors. The evolving accountability structures in the public sector demand that the public sector auditor is not merely a general audit practitioner. An occupational profile for a public sector auditor was developed with inputs from the Independent Regulatory Board for Auditors (IRBA) and the Southern African Institute of Government Auditors (SAIGA), Universities, Association of Certified Fraud Examiners, South Africa (ACFESA), Institute of Internal Auditors South Africa (IIA SA) and the Office of the Accountant General (OAG). Professional standards and guidelines are essential for the credibility, quality and professionalism of public-sector auditing. This qualification was developed to promote independent and effective auditing of public sector institutions. Public-sector auditing helps to create suitable conditions and reinforce the expectation that public sector institutions and public servants will perform their functions effectively, efficiently, ethically and in accordance with the applicable laws and regulations. The qualification is aimed at preparing Public Sector Auditors to conduct: • Financial Audits. • Performance Audits. • Compliance Audits; and • Performance Information Audits of Public Institutions to the standards set by the International Organisation of Supreme Audit Institutions (INTOSAI). Public Sector Auditors function in a specialised public sector audit environment that requires specific competencies. Their specific role is to report on the public sector expenditure of taxpayers' money, in a manner that will enable the legislature (parliamentarians) to call the executive (cabinet ministers) to account for how they dealt with taxpayers' money.

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 results or by 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: • NQF Level 7 qualification with Accounting and Auditing.

• Manage all aspects of an external audit as it applies to a specific public sector institution.
• Identify, audit and report ethically on associated risks of a public sector institution.
• Audit and report on the financial health status of a public sector institution.
• Document, conclude, report and communicate audit findings in the public sector.