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Manager: Material Irregularity

Requirement Overview

The primary purpose of this position is to provide support and monitor the Material Irregularities (MI) process in terms of the Public Audit Act (PAA).

Roles & Responsibilities

Strategic Function

Primary function: Support audit business units (ABUs) with technical support during the audit process when a MI is identified and referred to the MI Committee. Assist the Senior Manager in coordinating and monitoring subsequent remedial or referral processes, including the certificate of debt (CoD) process.

Product ManagementPAA implementation and support – Primary functionInitial assessment for further action:
Review MIs or suspected MIs lodged on the Case Management System (CMS) to ensure MI submissions are of the required standard to address the relevant legal principles, and are supported by appropriate and sufficient audit evidence by, including but not limited to:
Assessing the substantiating evidence and financial loss,
Collation of missing information from ABUs,
Interrogating information,
Evaluating the non-compliance.
Assist the manager in preparing the MI report for submission to the MI committee.
Provide support and guidance to ABUs regarding MIs in terms of required evidence and most appropriate further action.
Referrals:
Prepare and support the process of submissions to the MI committee prior to sign-off by BE;
Support the Senior Manager in the facilitation of the referral of MI or suspected MI matters to public bodies in line with the Memorandum of Understanding (MOU) or Service Level Agreement (SLM) (where applicable);
Support the SM in the preparation of documents for liaison with the various public bodies;
Update the CMS with progress updates from public bodies;
Assessing of investigation outcomes;
Support the SM in engaging with public bodies during investigations and/or after outcome of investigations; and
Support the SM in providing inputs for the accountability reports on referrals made.
Recommendations:
Assess recommendations implemented by Accounting Officers (AOs)/ Accounting Authorities (AAs) and evaluate the substantiating documentation in support of the implementation.
Prepare submissions to the MI committee on implementation of recommendations.
Stakeholder Management
Engage with various audit stakeholders to support the further action process, remedial and referrals process as required.
Support the Senior Manager with the engagement with relevant law enforcement authorities such as Public Protector, National Prosecuting Authority and Special Investigation Unit etc.
People Management
Motivate, coach and mentor staff to ensure maximum productivity and development of the staff to their full potential.
Manage staff/teams performance and implement a culture of performance management.
Responsible for the development of staff to the required outcomes for their position profiles.
Provide support to the Senior Manager with regard to centre management and other business unit tasks.
Responsible for managing resources (staff, CWC and expenses) through meetings and giving direction and supervision.
Financial management and operational management
Assist with the formulation, implementation and monitoring of the budget for the investigations business unit and allocated projects.
Ensure compliance to AGSA policies and procedures.
Ensure compliance with internal processes and procedures.
Other responsibilities (Applicable to All JD’s)
Perform and/or manage other projects, tasks and assignments not stipulated on the Job description as and when required.

Skills, Experience & Education

Formal Education

This position requires a minimum qualification of CA (SA) or RGA

Or An ACFE/post grad diploma in forensic accounting/ ICFP

Experience

In addition, the incumbent requires 3-5 years audit or accounting experience of which two must be at a manager level within audit/ accounting environment.
Added advantage

Procurement investigation experience in the Public Sector”
Material Irregularity experience

Closing Statement

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.

To successfully upload documents on the career site, ensure that the document name does not contain any special characters.

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

Cosing Date: 21 March 2025

Manager: Investigations

Requirement Overview

To support and integrate with the Regularity Audit Business Units (RABU) efforts towards clean audit outcomes by pro-actively identifying key risks, red flags, suspicious transactions/ trends relating to maladministration, fraud, corruption and non-compliance and sharing these risks with RABU’s (ISA 240, SCM and Data Analytics). To manage ad-hoc investigations and assist in responding to requests 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.

Roles & Responsibilities

Integration with RABU’s (audit support in terms of ISA240)

Support high profile, complex & challenging audits.

Plan and execute ISA 240 fraud risk assessments, SCM and Data Analytics in terms of the prescribed procedures.

Conduct information gathering interviews with auditees.

Source and interrogate high volumes of data/ information within a short-period of time.

Identify fraud risk factors, compile fraud risk register and draft procedures to mitigate identified fraud risks.

Contribute to fraud awareness training initiatives of the IBU.

Pro-actively identify additional key risks relating to maladministration/ irregularities at auditees.

To proactively identify additional key risks relating to maladministration/irregularities at auditees

To assist in the development and maintenance of a database per sector/ cluster with relevant trend analyses (types of frauds/ irregularities etc. within each sector/ industry/ province.) Assist business unit in using this database to support RABUs

Regular analysis of audit outcomes in order to influence RABU’s to conduct follow ups and reporting to the auditee.Assist senior manager with on-going monitoring

Ensure on-going development of specialist skills in BU, and transfer of specialised skills to RABUs relating to fraud and risk awareness

Ensure resources are available to assist during peak audit periods i.e. proper planning of resources

Ensure staff are clear regarding the direction and objective of assignments and deadlines are met

Assist senior manager with drafting and presenting fraud related training to RABUs

People management

Maintain and enhance employee motivation.

Manage teams’ performance and implement a culture of performance management

Manage teams by ensuring that they are aligned with the vision, mission and organisational strategic objectives of the Auditor-General

Ensure resources are effectively managed to increase recoverability

Provide support to the SM in terms of centre management and other business unit administration tasks

Responsible for performing performance feedback assessments for staff, following the completion of assignments

Review high value contracts for the RABU’s in compliance with the PFMA and MFMA reporting cycles.

Prepare detailed and factually correct working papers and management reports supported by audit evidence.

Execute audit procedures using investigative insights/ methodologies.

Contribute to the on-going research in the IBU.

In exceptional cases, conduct and manage investigations upon receipt of a request, or upon audit identifying a risk area that warrants an investigation.

Completion of quality and cost-effective engagements.

Financial management

Assist in identifying revenue growth opportunities within the business unit and optimise its operational expenditure

Assist with the formulation of the business unit’s budget.

Assist the senior manager in compiling and monitoring budgets for ad-hoc investigations and audit support deliverables

Admin tasks

Perform any ad-hoc duties as will be required by the business unit.

Skills, Experience & Education

Formal Education

CA(SA)/RGA

Experience

Minimum 5 years work experience in an audit environment

Minimum 2 years work experience at Assistant Manager level

ACFE/ICFP or post graduate diploma in forensic accounting is added advantage

Procurement investigation experience in the public sector is required

Closing date: 21 March 2025

Closing Statement

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.

To successfully upload documents on the career site, ensure that the document name does not contain any special characters.

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

Should you not here from us within 4 weeks after closing date please consider your application unsuccessful.

Senior Manager: Investigations X 2

Requirement Overview

To support and integrate with the Regularity Audit Business Units’ (RABUs) efforts towards clean audit outcomes by pro-actively identifying key risks relating to maladministration, fraud, corruption and noncompliance and sharing these risks with RABUs (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 RABUs assessing the impact of whistle-blower allegations on their respective audits and how to respond accordingly in terms of appropriate audit procedures.

Roles & Responsibilities

Centre functions and strategy alignment

Track progress on ongoing investigations/ request for investigations
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 RABUs (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 RABUs 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 RABs.
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 RABUs.
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.
Investigation

Assist RABUs to assess Requests 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.
People management

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.
Stakeholder engagements

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
Financial Management

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

Skills, Experience & Education

Qualification:

The successful candidate need to be a registered CA(SA) or RGA.
A ACFE or post grad diploma in Forensic Accounting or ICFP is an added advantage.
Experience:

The successful candidate would need to have 4 years managerial experience, of a minimum of 2 years may be at an assistant manager level or equivalent.
Minimum 5 years’ experience in forensic investigation environment.
Added advantage: Procurement investigation experience in the Public sector.

Closing Statement

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.

To successfully upload documents on the career site, ensure that the document name does not contain any special characters.

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: 21 March 2025

Senior IT Auditor- East London

Requirement Overview

To conduct audits in an effective and efficient manner in accordance with PFMA and MFMA timelines, ISA standards and AGSA policies and procedures.

Roles & Responsibilities

Product:

Conduct audits in terms of the three audit phases:
Planning
Execution
Audit conclusion
Plan the audit in terms of:
Participate in defining the objectives of the audit
Participate in defining the scope of the audit
Assessing the risks from source documentation
Compiling the audit plan
Conducting a walk through process with the relevant role players
Conduct the field work in accordance with policies and procedures
Execute tests to determine:
Compliance to policies, procedures, standards and specifications
Adequacy on goals
Reliability of information
Efficiency and effectiveness of operations
Safeguarding of assets
Generate the audit findings
Submit the findings to Line Manager for input and review and effect the necessary amendments as indicated
Communicate to Line Manager and Senior Manager on progress or obstacles during the audit
Participate in a meeting, where appropriate, to discuss:
Accepted recommendations to be implemented and timelines applicable
Rejected recommendations and internal actions to be implemented
Target dates for implementation and review
Conduct the audit in accordance with internal processes, policies and procedures
Conduct the audit within the allocated time frame
Promote and manage sound internal controls within the Business Unit
HR Admin

Continually improve own competence through personal development as per Personal Development Plan (PDP):
Participate in learning and development programmes
Participate on programmes for purposes of Continuous Professional Development (CPD)
Keep up to date with the latest developments at the AGSA
Participate in transformational initiatives encompassing change, organisational culture, CSI, diversity etc

Financial Management

Support the Manager in the delivery of high quality, accurate and cost effective audits
Manage projects efficiently and effectively in terms of time, cost and quality
Provide input into the planning of audits under her/his control:
Budget requirements
Organisational reporting
Adhere to budget allocations for the bookings of hours and expenses
Obtain approval from Line Manager for any expenses not budgeted for
Achieve own recoverability target

Ad-hoc duties

Perform and/or manage other projects, tasks and assignments not stipulated on the Job description as and when required

Skills, Experience & Education

Formal Education

B Degree in Auditing, Computer Science or Informatics
Knowledge

In-depth knowledge of Auditing
In-depth knowledge and skills in Informatics
Knowledge of emerging technologies and risks associated with them
Experience

Minimum 3 years Information Systems auditing experience
Experience on other ERP environments, such as SAP, Oracle, JD Edwards and PeopleSoft would be beneficial
Experience in Cyber Security environment would be beneficial
Experience in CAATs/Data Analytics environment would be beneficial

Closing Statement

These appointments are subject to the preferred candidates obtaining the necessary security clearance, reference checking and competency assessment.

We embrace employment equity and are committed to achievement of fair and equal representation of our workforce.

Preference will be given to internal applicants and candidates from previously disadvantaged backgrounds.

Auditor General welcomes applications from all persons with disabilities

Closing Date: 14 March 2025

Click here to apply

We wish you all the best with your applications

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