On completion of this study unit, you should be able to, 1. Understand the relevant legislative requirements regarding the establishment of internal control policies; 2. Understand the concepts and principles underlying an internal control policy in a municipal context; 3. Understand the importance of internal controls required for a computerised information system; and 4. Understand how a reporting system is designed based on the requirements of relevant legislation and principles of good governance.

On completion of this study unit, you should be able to, 1. Identify and establish the structures for the creation of a control environment in a municipal government environment; 2. Understand and implement the appropriate management philosophies and management styles appropriate to the municipal government environment; and 3. Implement organisational procedures and operating styles based on relevant legislation and principles of good governance.

On completion of this study unit, you should be able to, 1. Implement reporting, reviewing and approving procedures in accordance with relevant municipal legislation and principles of good governance; 2. Implement checking procedures in accordance with relevant municipal legislation and principles of good governance; 3. Implement control procedures in accordance with relevant municipal legislation and principles of good governance; and 4. Implement approval procedures in accordance with municipal procedures.

On completion of this study unit, you should be able to, 1. Pre-determined standards are used to evaluate internal control systems in line with internationally accepted best practice; 2. A report is prepared on the evaluation of internal control procedures based on internationally accepted best practice; and 3. Recommendations for improvements to internal control procedures are made to the appropriate authorities.