The role of internal auditors has changed especially dramatically over the last 20 years, with resultant
challenges to their formally acquired competencies. In response, the internal auditing profession regularly
updates its competency framework and its global internal audit curriculum to reflect these developments and
the changing expectations of internal audit’s stakeholders, including those relating to the required knowledge
areas. Very little research has been done on internal audit education in South Africa, and no studies have
focused on identifying and understanding the knowledge areas being covered in higher education institutions.
This article explores the latter by identifying the knowledge areas currently being covered by dedicated internal
auditing programmes at South African universities, determining whether the expectations of global internal
audit stakeholders regarding internal audit knowledge requirements has similarities with the expectations of
their South African counterparts, and establishing whether they are being met by formal internal audit
education programmes offered by South Africa’s publicly funded higher education institutions. A content
analysis of knowledge areas covered by these South African universities’ courses was performed. A similar
analysis was performed on the secondary data contained in the 2010 CBOK survey, in order to determine
stakeholders’ knowledge requirement expectations. A comparative analysis was then carried out using the
university programme content analysis and the secondary data’s indications of stakeholders’ expectations.
The study found that the South African programmes cover nearly all the knowledge areas of the profession’s
competency framework and globally recognised internal audit curriculum, which generally correlates with the
expectations of internal audit’s stakeholders internationally and in South Africa. It was further revealed that
South African internal audit stakeholders’ expectations and rankings of the importance of the official
knowledge areas do not differ significantly from those held by stakeholders from the rest of Africa, and that
stakeholders in Australia and North America display similar tendencies, also without statistically significant
Coetzee, G.P. (Philna); Barac, Karin(Southern African Institute of Government Auditors, 2012)
This study explored specific features of the internal audit function in South Africa that affects the demand for
internal auditors in this country. The study compared the views of chief audit executives of large ...
Plant, Kato; Coetzee, G.P. (Philna); Fourie, Houdini; Steyn, Blanche(Southern African Institute of Government Auditors, 2013)
The need for competent internal audit staff in South Africa is increasing significantly. Skills development
initiatives are high on the agenda of the internal audit profession globally. Prior research has addressed
Janse van Rensburg, J.O. (Jacobus Oosthuizen); Coetzee, G.P. (Philna)(Wiley, 2016-05)
Internal auditing is an essential part of governance and can be a valuable asset to public sector institutions. However,
for public sector internal auditing to effectively support management, the internal audit function ...