To support and integrate with the Regularity Audit Business Units’ (RABU) efforts towards clean audit outcomes by pro-actively identifying key risks relating to maladministration, fraud, corruption and non-compliance and sharing these risks with RABU’s (ISA240 audit support). Developing specialist skills through data analytics, research and in-depth analysis to enhance the efficiency of the audit process. Provide support to Audit Research and Development (ARD) by contributing to the development of audit processes. Contributing to specific sectors by conducting transversal risk assessments, and supporting sector activities (such as planning, execution and reporting). To perform ad-hoc investigations in public sector and/ or assist in responding to Request for Investigations received from various external stakeholders. Assist RABU’s assessing the impact of whistle-blower allegations on their respective audits and how to respond accordingly in terms of appropriate audit procedures.
Secondary function - Implementation and support the Public Audit Act amendments process in terms of material irregularities (Remedial and referral actions).
Roles & Responsibilities
Centre Functions And Strategy Alignment
- Track progress on ongoing investigation/ requests for investigation
- Manage performance of centre activities and ensuring that there is alignment of centre activities to the Balanced Score card and monitor compliance during the year.
- Monitor projects in support of RABU’s (ISA240 audit support)
- Provide coaching, mentoring and on the job training for the staff members.
Integration with RABU’s (audit support in terms of ISA240)
- To pro-actively identify additional key risks relating to maladministration/ irregularities at auditees.
- To develop & maintain a risk database per sector/ cluster in partnership with RABU’s thus contributing to sector reports.
- Regular analysis of audit outcomes in order to influence RABU’s to conduct follow-ups and reporting to the auditee, thereby ensuring that key risks are addressed. Ensure on-going monitoring of this aspect.
- Ensure on-going development of specialist skills in BU, and transfer of specialized skills to RABU’s.
- Streamline of audit processes by using data analysis and exception reports.
- Ensure resources are available to assist during planning phase of audits to identify key risks/ maladministration/ irregularities. Ensure that managers and assistant managers are clear regarding the direction and progress on the audits and risk assessments.
- Coordinate and implement risks and fraud awareness training to RABU’s.
- Provide inputs on the quarterly key control assessment.
- Assess high risk contracts and compliance thereof with relevant legislation, regulations and policies at auditees and the effect of irregularities on the audit report.
- Assess Request for investigations received and recommend how these should be addressed i.e. stand-alone investigations, as part of regularity audit or referral to another public body.
- Conduct focused investigations if the AG considers it to be in the public interest.
- Obtain detailed knowledge of the business and/or specific discipline in a very limited time in order to identify the shortcomings at the auditee and make practical recommendations to correct it.
- To facilitate these investigations, the SM need to interact with the auditees’ top management, political role-players, over site bodies and other role players. Be able to obtain the buy-in of these role-payers before the investigation can start.
- Conduct investigations in terms of the policy and guideline for investigations and define a unique approach to address the specific circumstances, allegations and risks. This may include any of the following:
- Consult with regularity audit or auditee to arrange for funding and the collection of the relevant debtors.
- Correspondence and meetings with managers and assistant managers regarding the direction and progress on the investigation and public sector supply chain management laws and regulations.
- Ensure that all allegations and/or risks identified are addressed comprehensively.
- Contract in and out of specialist staff to ensure that specialist areas are properly addressed.
- Visits to teams to review the investigation and conduct meetings with the team and auditee.
- Present information sessions to the auditee or audit committee on investigations.
- Meetings with contracted out partners to ensure the quality of investigations contracted out.
- Perform project management on all projects to ensure that deadlines are met as well as agreed budgets.
- Prepare the required documentation (differs case by case) and take responsibility for presentations at SCOPA, Provincial Legislature and other Parliamentary committees
- Responsible for leading the discussion of the findings in the draft report
- Review working papers of team and ensure these meet AGSA requirements
- Compile the investigation report and ensure findings are supported by relevant evidence.
- Addressing people matters including:
- Coaching and advice to employees
- Salary issues,
- Capacity issues,
- Leave approvals
- Timesheets and expense claim approvals.
- Act as a champion on a strategic goal to ensure that the Business Unit achieves its outcomes.Report on a monthly basis to the Business Executive on progress made and challenges experienced at the Senior Management meeting.
- Manage staff performance by assisting them with their Individual Performance Contracts and the evaluation of these
- Responsible for the development of staff to the required outcomes for their position profiles.
- Responsible for performing performance feedback assessments for staff, following the completion of assignments.
Responsible for managing resources (Staff, – CWC and expenses) through meetings and giving direction and supervision to achieve a timely high quality product and to develop the staff to the correct levels and improve on client relations within the overall business processes.
- Engage with various audit business units to manage expectations on audit support required for the next audit cycle. Agree on extend of work, budget, staff requirements and deliverables.
- Engage with relevant law enforcement authorities such as Public Protector, National Prosecuting Authority and Special Investigation Unit
- Interact with relevant internal stakeholders regarding investigations conducted
- Update the Business Executive on issues arising from investigations, transversal risk assessments, sector activities and research work conducted
- Assist in compiling of the budget for the investigations Business Unit.
- Approval of expenditure:
- Order approvals
- Budget compliance evaluation
- Invoice and income statement evaluation
- Debtor follow up
- Ensure client satisfaction and staff satisfaction through development of action plans and ensuring that they are executed.
- Perform any adhoc duties as will be required by the Business Executive
Skills, Experience & Education
Knowledge of fraud investigations
Must be able to apply forensic investigation principles and experience to various circumstances and situations
Must have in-depth knowledge and skills in auditing and audit support in terms of ISA240.
Must have in-depth knowledge and skills in accounting.
CA(SA), or RGA
- At least 5 years’ senior management experience.
- An ACFE/post grad diploma in forensic accounting/ ICFP preferable.
- Minimum 5 years’ forensic investigation experience
- Added advantage: Procurement investigation experience in the Public sector
The AGSA is not responsible for the verification of data provided and shall not be liable for any errors, factual, transcription or otherwise, contained in the information posted. Therefore, ensure that your online application and CV is correct, accurate and up to date.
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This appointment is subject to the preferred candidate obtaining the necessary security clearance, reference checking and competency assessment.
We embrace and committed in achieving employment equity within the organisation.
Auditor General welcomes applications from all persons with disabilities.
Closing Date: 13 December 2019