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Background and structure

The University of Stellenbosch offers the degree MCom(Computer Auditing) as a part time two year programme. The programme consists of a lectured component as well as a short dissertation or accredited article on an approved topic. The programme runs in a two year cycle (i.e. commences every second year) and the next programme commences in March 2014 in Stellenbosch. The programme is presented in English, unless all registered students prefer Afrikaans as the language of instruction.

All lectures are compulsory and take place once per month. Prior to the 2010 intake, lectures were presented only in Stellenbosch. As from 2010, consideration is being given to also making the programme available via interactive telematic education (i.e. interactive television) at the following centres in South Africa, on condition that sufficient interest exists:

• Johannesburg
• Durban
• Port Elizabeth

Prospective students interested in attending the telematic lectures in the abovementioned centres should NOT formally apply for admission to the programme. Instead, please send an email to the Programme Co-ordinator, Prof R Butler, at, indicating your preferred location and interest in the telematic programme. A final decision in this regard will be taken in January 2014, after which you will be advised accordingly.

All other prospective students, who wish to attend the lectures in Stellenbosch, should formally apply for admission using the process described in the “Applications” section below.

Programme content

The programme has the following objectives/outcomes:

1. To provide students with concepts, theory and frameworks to deal with computer assurance in practice. This is covered in lectures.

2. To expose students to the technical details in modern information technology environments to enable them to apply computer assurance principles in practice.

3. To provide students with an opportunity to apply the above in practical environments with the use of case studies, which are done individually and in teams, depending on the topic, after every lecture.

4. To equip students with the conceptual skills to deal with future technologies and issues (i.e. life-long-learning).

The dymanic content of the programme reflects the following recent changes in the business and technology environments:

1. Legislation and recommendations that requires IT Governance to ensure strategic alignment of business and information technology, value delivery and risk management. The implementation of both the Companies Act 71 of 2008 and King 3 in practice has been incorporated.

2. Technology continues to evolve rapidly with Web-centric computing now a reality with service oriented architectures and enabling technologies such .NET and J2EE becoming mainstream and connectivity with broadband virtual private networks.

3. Increased complexity of computer assurance due to, inter alia, the abovementioned changes.

The programme is structured to cover the above issues in detail at conceptual, technical and practical levels using various frameworks. The emphasis of the frameworks is on addressing the information technology gap that arises between the expectation resulting from high level policies and processes and the actual practice of implementing, configuring, maintaining and operating information technology components. This becomes essential to providing credible computer assurance and effective IT Governance. The following diagram summarises the scope of the programme:


The programme is co-ordinated by Prof R Butler CA(SA), MAcc(Computer Auditing), BComHons(Acc), and presented mainly by Prof WH Boshoff CA(SA), PhD(Computer Science), MCom (Accounting and Auditing), HonsBCompt, HonsBSc(Computer Science).

In the academic sphere, Prof Boshoff has become well known for his ability to transfer knowledge of an international standard to students. He is currently the managing director of ITBLUE Solutions (Pty) Ltd in Stellenbosch.

Admission requirements

Minimum admission requirements for the programme are as follows:

• the degree BAccHons or equivalent and registration as a Chartered Accountant (SA);


• a relevant BComHons degree that includes the outcomes required for this programme and relevant work experience or registration with a relevant professional body.

Academic results achieved in the applicant’s Honours and undergraduate degrees are taken into account in the selection process.


The cost of the program is only determined in the second semester of the year preceding the commencement of the programme.The approximate cost of the programme is available upon request from the Student Fees Division of the University


Applications are web-based at

Applications open on 1 August 2013 and close on 1 November 2013.  Only a limited number of students can be accepted into the programme.  Applications will be considered in January 2014 in accordance with the selection policy of the School of Accountancy, after which applicants will be notified in writing.

Further information

Interested parties can obtain further information about the programme from Prof Rika Butler:
Tel: +27 21 808-3703
Fax: +27 21 886-4176


Postal address: School of Accountancy, University of Stellenbosch, Private Bag X1, Matieland, 7602.

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