Manager: Regularity Audit - Focus on Supply Chain Management at Auditor-General of South Africa

Requirement Overview
Responsible for overseeing the procurement and contract management and material irregularity sections of the audit to ensure that the audit process (planning, execution, reporting etc.) is managed in an effective and efficient manner with the allocated resources and completed on time and according to relevant audit standards and legislation.

Roles & Responsibilities
Audit planning

• Conduct research and engage with senior manager to gain an understanding of the auditee’s business environment including risks that may potentially affect the audit process
• Review relevant legislation with emphasis on the procurement and contract management legislation as well as policies and procedures applicable to the auditee
• Use other relevant sources to obtain in-depth understanding of previous non-compliance with procurement legislation at the auditee and impact thereof
• Obtain a good understanding of the material irregularities process through training interventions and by reading the regulations, manual and related policies
• Identify risks specifically relating to compliance and procurement and contract management at the auditee as well as areas that may result in potential material irregularities
• Discuss the identified risks with the audit team and come up with specific procedures to mitigate risks
• Discuss the scoped-in compliance requirements with the audit team in line with AGSA audit strategy
• Select the relevant audit team including appointment/use of specialist staff from other supporting business units or contract work and engage them on the audit plans and budget
• Plan and scope the audit assignment effectively. Allocate resources, define deadlines and ensure a comprehensive project plan is in place
• Ensure that appropriate sections are allocated to the audit team in line with their skill level and areas for development
• Facilitate engagement meetings (entrance engagement) with management of auditees to discuss the scope, focus areas, objectives, methodology and due dates and request management to provide the audit team with relevant contact names, policies and procedures and any other information to assist in conducting the audit successfully

Audit Execution

• Constantly meet with the audit team to monitor audit progress, adherence to budget targets and assess where support is required to engage auditees if the team encounters any challenges
• Review the tender register, contracts register and correspondence on key contracts and identify risky tenders/contracts for specific selection.
• Assist the audit team with the review of complex tender evaluations and related contracts.
• Regularly review compliance working papers and audit findings to identify potential material irregularities that may arise from findings raised
• Identify and discuss potential NOCLAR matters with the senior manager
• Ensure that all audit team members have attended training on material irregularities
• Supervise the audit team and provide necessary support and guidance on technical matters
• Timely engage the senior manager on significant procurement audit findings prior to finalising their audit conclusions
• Regularly engage with relevant procurement officials from the auditee to discuss any challenges relating to the audit progress
• Execute audit procedures and all procurement working papers including evaluation of potential material irregularities
• Prepare technical consultations on potential material irregularities and oversee the material irregularity process from identification, notification and reporting

Audit reporting

• Review the audit and management report to ensure that it is written in compliance with relevant audit and quality standards, in particular the reporting on compliance, NOCLAR and material irregularities.
• Review the evaluation working papers to ensure that compliance findings have been appropriately evaluated and reported in the audit report where required
• Assist the SM in responding to questions from the auditee when the SM presents the audit and/or management report to the audit steering committee on the audit process and outcomes

Stakeholder engagements

• Build strategic and value adding partnerships with key stakeholders in the auditees to ensure support during the audit process
• Update the ASMIS stakeholder information
• Liaise with key stakeholders at auditees (such as Audit/MPAC Committee meetings) in the planning and execution of the audit, discuss findings, emerging risks and actions to address identified risks
• Assist in the preparation of presentations on audit reports to SCOPA and parliamentary committees
• Liaise with private audit firms relating to contract out audits

People Management

• Implement initiatives for creation of talent pipeline and succession planning
• Addressing any people matters that may arise from the team in partnership with relevant People Support BUs
• Manage performance (including poor performance) to ensure that the team is productive and will contribute to achievement of organisational goals
• Provide on the job training, coaching, mentorship and support to the team
• Ensure that Trainee Auditors receive adequate and relevant exposure on audit components to ensure compliance with SAICA requirements
• Support the implementation of the culture plan initiatives to attract and retain competent staff

Financial management

• Provide inputs in compilation of the centre budget
• Monitor own and team recoverability and manage resources to comply with budget targets.
• Manage project financials including budgets, timely billing and collection and variance recognition

Skills, Experience & Education
CA (SA) or ACCA or RGA qualification will be a requirement for this role

• In-depth knowledge about PFMA and Treasury Regulations, Procurement legislation and Material Irregularity regulations

Accounting and Auditing legislation and standards or principles will be a requirement.

• Completed articles (3 years) and 2 years post articles work experience

Closing date: 22 June 2020