Auditing II

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Short Description

Obtain a CIBA Certificate of Completion in Auditing II for part completion of the designation.

About the module

The module forms part of the core knowledge categories of an accountant in practice, and upskilling requirements to apply as a Business-Accountant-in-Practice (SA) via CIBA’s Route 3. Read more here.

Module purpose

To provide students with the required knowledge of the key auditing concepts in areas to successfully prepare students in applying the auditing principles within a business environment.
The purpose of this module is to provide students with knowledge and skills in auditing theory and practice, which includes basic auditing concepts, statutory requirements, guidelines and auditing standards. Furthermore, the module provides learners with knowledge and skills regarding the principles of corporate governance, statutory matters and internal controls in the business cycles.

Module Outcomes

  • Introduction to auditing
  • Regulation of the Auditor, statutory matters and corporate governance
  • General principles of assurance engagements
  • The audit process
  • Internal control
  • Business cycles as part of the accounting system
  • Revenue and receipts cycle
  • The acquisitions and payments business cycle
  • How to practically apply the inventory and production business cycle
  • The practical application of payroll and personnel business cycle
  • Capital expenditure in the finance and investment business cycle

Module Assessment Criteria

The above outcomes required in this module will be presented and assessed in the following format:

  • Prescribed electronic textbooks with assessments


  • BCom degree and Higher Diploma in Accounting
  • Approval from CIBA membership department to enroll (terms and conditions apply). Simply send an email to requesting to enroll in the Qualify courses providing the following documentation:
    • CV
    • Identity document
    • Academic Qualification
    • Academic Record
    • Completion of Articles or RPL Form (request from


The Southern African Institute for Business Accountants NPC is a professional body accredited by South African Qualifications Authority (SAQA) – Professional Body ID 874.

On successful completion of the final exam you will receive a certificate of completion issued by CIBA that serves as evidence of competency in the analysis, preparation and reporting of financial statements in accordance with International Standards and Local Regulations for legal entities, related and consolidated groups. The certificate is issued in terms of the National Policy for the Implementation of the Recognition of Prior Learning as authorized by SAQA and is regarded by CIBA as meeting the competency criteria approved by SAQA for admission as a BAP(SA).

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