The modern role of
internal auditing in
government
Rob Newsome
African Regional Director
Definition of Internal Auditing
Internal auditing is an independent,
objective assurance and consulting
activity designed to add value and
improve an organization’s operations. It
helps an organization accomplish its
objectives by bringing a systematic,
disciplined approach to evaluate and
improve the effectiveness of risk
management, control, and governance
processes.
Global Changes and Trends
Global & organizational change
Technological innovation
Legislative imperatives
Privatization in emerging economies
Client’s changing expectations
Risk Management
How is the audit profession changing
in Africa?
Independence becoming more important
Focus and scope will expand further into
governance and risk
Expanded expertise
Pre audits disappearing
Audit of management activity
Internal auditing and the global
financial architecture
Established role in IFAC
Public sector internal auditing previously
not considered, but….
IIA actively involved with INTOSAI
IIA actively involved in IFAC public sector
initiatives
INTOSAI now active in IFAC
Public sector internal auditing now
internationally acknowledged
Current Critical Issues
Risk Management
Governance
E-Business
Privacy
Technology
Environmental, Health &
Safety
External Auditor
Independence Issues
Fraud, Money
Laundering
Outsourcing / Cosourcing
Future Trends for Internal
Auditors
Increased competency levels
Stronger than average computer skills
More in-depth understanding of the
business
Certifications
What can Internal Auditors
Continue to do?
Comply with the Professional Standards
Obtain professionally recognized
qualifications
Embrace modern risk & control frameworks
Focus on the management of risks
Continue to educate and coach management
on the importance of managing and
controlling risks
The Institute of Internal
Auditors Mission Statement
To be the primary international
professional association,
organized on a worldwide basis,
dedicated to the promotion and
development of the practice of
Internal Auditing
The IIA Motto
Progress Through Sharing
The IIA
1990 Membership = 39000
2003 Membership = over 84000
49% in North America and Caribbean
51% in other countries
Approximately 250 IIA Chapters and
National Institutes worldwide located in
more than 100 countries
The IIA in Africa
Algeria
Botswana
Cameroon
Egypt
Ethiopia
Ghana
Mali
Morocco
Nairobi
Nigeria
Senegal
South Africa
Tunisia
Zambia
Zimbabwe
IIA Africa Initiatives
Interaction with public sector
associations e.g. ESAAG
Involvement with the Pan African
Consultative Forum on Corporate
Governance
Regional Training seminars
Establishing Regional Secretariat
IIA and the Public Sector in
South Africa- an example of
co-operation.
Public Finance and Management
Act (PFMA) requirement for internal
audit functions to comply with IIA
Standards.
Linking IPFA and IIA activities
with special interest groups for
public sector internal auditors.
IIA and the Public Sector in
South Africa- an example of
co-operation – continued…
Specific director position on the
IIA-SA Board for the public sector.
Development of public sector
training courses.
Providing professional
representation to government
officials on matters impacting on
internal audit.
IIA Influencing the Profession
Professional Practices Framework
Global Certification
Control Models
Critical Infrastructure Protection
Risk Management
Various Research Projects
Collaboration and representation
Certified Internal Auditor
(CIA®)
Designation is recognized and
accepted worldwide.
The CIA® has been in existence for
more than 27 years
More than 42000 internal auditors
hold this designation
The CIA ® is provided in 12
languages
Some IIA Contacts for Africa
Zimbabwe
Ms. Portia John
PO Box 6170
Harare
ZIMBABWE
Business no: 263 780265
Email: [email protected]
Zambia
Mr. Hamish Isaac Chipungu,
CIA
Bank of Zambia
PO Box 30080
Lusaka
ZAMBIA
Business no: (260) 122-7206
Fax no.: (260) 122-1781
Email: [email protected]
Malawi (#295)
Mr. Macfussy Michael Kawawa
National Bank Of Malawi
PO Box 945
Blantyre
MALAWI
Business no.: 265 624022
Fax no.: 265 624548
Email: [email protected]
Ethiopia
Mr. Wolderuphael W. Giorgis
PO Box 26887
Addis Ababa
ETHIOPIA
Business no.: (251) 171-1277 202
Fax no.: (251) 171-1912
Email: [email protected]
Kenya
Rev. Philip Julius Opwora
Makokha
Government of Kenya
PO Box 8605
Nairobi 00100
KENYA
Phone no.: 254 2 318 967
Fax no.: 254 2 336 545
Email: [email protected]
Some IIA Contacts for Africa
Regional Director Africa. Rob
Newsome
4 Kerry Road
Parkview 2193
Johannesburg
SOUTH AFRICA
Business no.: 27 83 222 5970
Fax no.: 27 11 301 8484
E-mail: [email protected]
Sylvia Boyd
Assistant Vice President, Global
Development
The Institute of Internal Auditors
247 Maitland Avenue
Altamonte Springs, Florida 327014201, USA
Tel: +1-407-937 1374
Fax: +1-407-937 1101
Email: [email protected]
Web site: www.theiia.org
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