The anatomy of an audit, part 2

After planning the fieldwork can start. The audit team is delegated specific tests to perform and the fieldwork commences. Everyone should know what they are doing, time allocated and who they will be seeing. The work should be performed in sequence as per the audit programme. This prevents stops and blockages in performing the audit. […]

New systems meltdown – the story of Mr Brown

Mr Brown awakes and rests on his elbow, scratching his bristled face. He can smell the stale coffee and cigarettes on his breath. One too many late nights having to catch up. The white cotton bed-sheets feel soft on his skin. He has to resist the urge to lie back down and close his eyes. […]

SAP continuous monitoring of data real-time

If you are using SAP then this article is a must read. What would you do if you could see into the future and know that something bad was going to happen? You could then take action to prevent whatever it is from happening. Some call this fortune telling. We call it fortune saving. What […]

What is your business landscape?

When looking at any business or operational environment from an Internal Audit and Management point of view, the landscape must be clearly defined by policies and procedures as well as training manuals and standard operating procedures (SOPs).  This allows employees to know their function and how this relates to the overall product of the department […]

Season changes and contrasts

How is April treating you? As we in the South head towards winter and autumn starts finally showing itself, our Northern brothers are happily awaiting summer with spring in the air. This is my favourite time of the year in Durban – the time of crystal days. Perfect sunshine and blue skies with wisps of […]

Corruption within municipalities

Municipal Managers are appointed for their administrative skills and should not have a political agenda. The Municipal Manager (MM) has a fundamental role and is often the scapegoat for poor political decisions. They stand as the bastion against a corrupt and bankrupt public entity. Within any municipality there is a political office with the mayor […]

Sustainability: Safety and Environmental data reporting

It is becoming more and more important for companies to start measuring their sustainability – in particular their environmental data as relates to a company’s carbon footprint. Carbon tax is on the way and you need to have a robust reporting system to show completeness, accuracy and validity of the reporting behind carbon emissions (CO2e). […]