Auditing in local government (SAQA ID 116351)

MMC Specialists
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R1,420.00 R1,120.00
The role of internal audit and external audit in government is explored. Their contribution towards combined assurance and their roles and responsibilities in the three lines model is defined. Risk based auditing and performance auditing is included as value items.
R1,420.00 R1,120.00

Unit standard requirements

SAQA requirements

SAQA ID 116351

NQF level 5

12 credits

Course outcomes

On completion of this unit standard, you should be able to:

  1. Understand the background and nature of auditing in South African municipalities;
  2. Interpret and apply legislation relevant to auditing in municipalities;
  3. Understand the relationships and differences between internal and external auditing;
  4. Understand the internal and external audit process, including the importance of risk based audit plans and control environments;
  5. Understand the role that internal and external audit, together with audit committees, play towards strengthening financial management, governance and oversight;
  6. Distinguish between stewardship auditing and performance as well as value for money auditing; and
  7. Interpret the different types and opinions of external audit reports.


Current state

World view

Course Features

  • Lectures 12
  • Quizzes 0
  • Duration 50 hours
  • Skill level All levels
  • Language English
  • Students 982
  • Certificate Yes
  • Assessments Yes
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