SAQA All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.
SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED UNIT STANDARD THAT HAS PASSED THE END DATE: 

Conduct auditing planning and implementation in a South African municipality 
SAQA US ID UNIT STANDARD TITLE
116351  Conduct auditing planning and implementation in a South African municipality 
ORIGINATOR
SGB Public Administration and Management 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Public Administration 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 5  Level TBA: Pre-2009 was L5  12 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Reregistered" 		 2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2026-06-30   2029-06-30  

In all of the tables in this document, both the pre-2009 NQF Level and the NQF Level is shown. In the text (purpose statements, qualification rules, etc), any references to NQF Levels are to the pre-2009 levels unless specifically stated otherwise.  

This unit standard does not replace any other unit standard and is not replaced by any other unit standard. 

PURPOSE OF THE UNIT STANDARD 
This Unit Standard is for people involved in Municipal Finance Management who will be part of the audit planning and audit implementation process.

People credited with this Unit Standard are able to:
  • Contribute to the oversight role of councillors and risk management in a municipality.
  • Contribute to unbundling of audit reports prepared by auditing professionals. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    It is assumed that Learners are competent in:
  • Communication at Level 4
  • Mathematical Literacy at Level 4
  • Economics at Level 4 
    		•

    UNIT STANDARD RANGE 
  • Facilitation techniques include audience analysis; gaining participation; questioning techniques; platform skills; sequencing content; using handouts; visual aids; a personal learning log.
  • The typical context includes different forms of communication within the office environment and with municipality stakeholders. 
    		•

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Demonstrate an understanding of the nature of audit and appraise the fundamental principles and standards that are used to govern its practice. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Clarification is made of the nature of auditing in relation to South Africa's municipalities. 

    ASSESSMENT CRITERION 2 
    In relation to municipal financial management process explanation of fundamental auditing principles is succinctly presented. 

    ASSESSMENT CRITERION 3 
    The professional standards are evaluated in relation to auditors' conduct and practice. 

    SPECIFIC OUTCOME 2 
    Describe and evaluate the scope of both internal and external audit work and audit's relationship to management. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The relationship between external and internal audit works is discussed for the benefit of management. 

    ASSESSMENT CRITERION 2 
    The information for purposes of evaluating the relationship between the scope of internal and external audit work is prepared and presented to management. 

    SPECIFIC OUTCOME 3 
    Contrast the increased importance of performance auditing with the stewardship auditing in the local government. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Clear distinction is drawn between stewardship auditing and performance auditing is made in the different forms of audit reports. 

    ASSESSMENT CRITERION 2 
    The role of performance audits in discussed in the context of municipality's service delivery programmes. 

    SPECIFIC OUTCOME 4 
    Identify various steps in the audit process for achieving value for money. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The value for money report is prepared in accordance with sound auditing principles. 

    ASSESSMENT CRITERION 2 
    Demonstration of the benefits of a value for money report for both capital and recurrent expenditure programmes is appropriately made to managers or fellow team members. 

    ASSESSMENT CRITERION 3 
    The concept of best value and benchmarking is demonstrated in relation to municipal financial management. 

    SPECIFIC OUTCOME 5 
    Identify and appraise audit's unique role in promoting corporate governance, accountability and internal control. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The role of internal audit and audit committees is explained and evaluated in respect of sound municipal financial management governance principles. 

    ASSESSMENT CRITERION 2 
    The auditor's role is evaluated in relation to of risk management processes of a municipality. 

    ASSESSMENT CRITERION 3 
    The concept and practice of control frameworks are discussed and evaluated in so as they enhance sound financial governance in a municipality. 

    SPECIFIC OUTCOME 6 
    Identify and describe stages in performing an audit through to the reporting of findings. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The management process for an audit, including allocation of responsibilities and risk-based audit plans, is discussed and presented to management for consideration. 

    ASSESSMENT CRITERION 2 
    The importance of communication during auditing is discussed with management. 

    SPECIFIC OUTCOME 7 
    Explain different forms of audit reports used to report audit findings. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The process of reporting on audit findings, including reporting procedures, is explained to management. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
  • An individual wishing to be assessed (including through RPL) against this Unit Standard may apply to an assessment agency, assessor or provider institution accredited by the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Anyone assessing a learner against this Unit Standard must be registered as an assessor with the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Any institution offering learning that will enable achievement of this Unit Standard or assessing this Unit Standard must be accredited as a provider with the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Moderation of assessment will be conducted by the relevant ETQA at its discretion. 
    		•

    UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
    A demonstrated understanding of: fundamental of accounting, South Africa's relevant legislation, and auditing procedures. 

    UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Contribute to the solution of financial audit queries. 

    UNIT STANDARD CCFO WORKING 
    Work effectively with others as a member of a team, group, organization or community, e.g. through choosing methods of communication which encourage team-work and maximise participation. 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities responsibly and effectively, e.g. through building knowledge of your own communication skills and how you can improve your communication with others. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organise and critically evaluate information, e.g. through researching all possible options and being able to present these in the form of a coherent argument. 

    UNIT STANDARD CCFO SCIENCE 
    Use Science and technology effectively and critically, showing responsibility to the environment and health of others, e.g. use appropriate computer software for data capturing and document storage purposes. 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of interrelated systems by recognising that problem-solving contexts do not exist in isolation, e.g. in keeping in mind that the way you can communicate can effect the well being of individuals, communities and the country as a whole. 

    UNIT STANDARD CCFO CONTRIBUTING 
    Participating as responsible citizens in the life of local, national and global communities, e.g. acting as custodian of ethical behaviour and maintaining a high Level of commitment to ensuring that the municipal communication. 

    UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this unit standard was Reregistered in 2012; 2015. 

    UNIT STANDARD NOTES 
    N/A 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Elective  48965   Certificate: Municipal Financial Management  Level 6  Level TBA: Pre-2009 was L6  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  LG SETA 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS UNIT STANDARD: 
    This information shows the current accreditations (i.e. those not past their accreditation end dates), and is the most complete record available to SAQA as of today. Some Primary or Delegated Quality Assurance Functionaries have a lag in their recording systems for provider accreditation, in turn leading to a lag in notifying SAQA of all the providers that they have accredited to offer qualifications and unit standards, as well as any extensions to accreditation end dates. The relevant Primary or Delegated Quality Assurance Functionary should be notified if a record appears to be missing from here.
     
    1. Amabamba Recruitment 
    2. AVAX SA 481 CC. T/A Mandisa Development Services 
    3. Buena Vista Learning Academy 
    4. Commerce Edge South Africa 
    5. Concepts of Sustainable Management (CSM) 
    6. Edequette Training Institute 
    7. Excellent Minds Institute (Pty) Ltd 
    8. Growth Management Consulting 
    9. Hamonate Consulting 
    10. HDPSA 
    11. IQ Skills Academy (PTY) LTD. 
    12. Jobafrik Consulting 
    13. Josmap Training Institute 
    14. KOKANO PROJECTS PTY LTD 
    15. KYM MANAGEMENT CONSULTING 
    16. Lewerb Holdings (PTY) Ltd 
    17. Mamuhle Academy 
    18. MANCOSA Pty (Ltd) 
    19. Maritime Business Institute 
    20. MARS Business Consulting 
    21. MATEPE INVESTMENTS (PTY) LTD 
    22. Morar Incorporated - KZN 
    23. Mortarboard Training Solutions 
    24. Nelson Mandela University 
    25. Nemalale Eagles Consultancy CC 
    26. Pachi Global Foundation 
    27. Pebetse Training and Consulting 
    28. Petra Institute of Development 
    29. PFIM Trading (Pty) Ltd 
    30. PMA Holdings (PTY ) LTD. 
    31. PTDEV (Pty) Ltd 
    32. Reflections Development Institute 
    33. Regenesys Management (Pty) Ltd 
    34. Regent Business School (Pty) Ltd t/a Regent Business School 
    35. Resonance Institue of Learning 
    36. Silalele Consulting CC. 
    37. Siza Nesu Training and Consultants 
    38. Stellenbosch University 
    39. Tachfin Holdings 
    40. Thinking Mind Trading 
    41. Tshepang Consulting & Project 
    42. Tshwane Training Institute (PTY) LTD. 
    43. Umqondo Consultancy 
    44. UNIVERSITY OF BUSINESS EXCELLENCE(PTY)LTD 
    45. University of Pretoria 


    All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.