Bethusile Julia Maishe CA(SA)
Centurion
Summary
Qualified Chartered Accountant (SA) with over 5 years’ experience in external auditing within the public sector, specialising in risk-based auditing, internal control evaluation, and governance assurance.
Proven experience in planning and executing audits, performing risk assessments, evaluating control design and effectiveness, and reporting actionable audit findings in line with auditing standards.
Strong understanding of risk management frameworks, PFMA compliance, and governance processes, with experience supervising audit teams and engaging stakeholders.
Seeking to transition into an internal audit role to contribute to strengthening risk management, control, and governance processes
Overview
5
5
years of professional experience
1
1
Certification
Work History
Audit Senior (Assistant manager equivalent):
Auditor-General South Africa
Pretoria, South Africa
07.2024 - Current
- Plan and lead risk-based audit engagements across public sector entities, including defining audit scope, objectives, and timelines.
- Perform engagement risk assessments, process walkthroughs, and develop audit programmes aligned to identified risks.
- Evaluate the design and effectiveness of internal controls across key areas, including financial reporting, supply chain management (SCM), and predetermined objectives (performance information).
- Execute audit procedures, evaluate audit evidence, and ensure completeness and quality of audit working papers (Teammate).
- Identify control deficiencies, perform root cause analysis, and draft detailed audit findings, with practical recommendations.
- Assess compliance with applicable legislation and frameworks, including PFMA, Treasury Regulations, and other relevant guidelines.
- Perform substantive and compliance testing on key financial statement line items, including assets, liabilities, revenue, and expenditure.
- Analyse data and financial information to identify trends, anomalies, and potential risk indicators.
- Lead and supervise audit teams (of up to six members), ensuring quality of work and adherence to auditing standards.
- Provide on-the-job coaching and review the work of junior auditors to ensure continuous development.
- Engage with senior management and stakeholders to communicate audit findings, and drive implementation of recommendations.
Trainee Auditor:
Auditor-General South Africa
Pretoria, South Africa
03.2021 - 06.2024
- Assisted in the planning and execution of audit engagements in line with auditing standards and methodologies.
- Performed process walkthroughs and documented an understanding of key business processes and controls.
- Conducted testing of internal controls and substantive audit procedures across financial and non-financial information.
- Audited supply chain management (SCM) processes and predetermined objectives for compliance and performance reporting.
- Tested financial statement line items, including assets, revenue, expenditure, and liabilities.
- Prepared audit working papers and supporting documentation in Teammate.
- Identified control weaknesses and contributed to the development of audit findings and recommendations.
- Assessed compliance with PFMA, Treasury Regulations, and internal policies.
Education
Assessment of Professional Competence
South African Institute of Chartered Accountants
01-2024
Initial Test of Competence
South African Institute of Chartered Accountants
01-2021
Postgraduate Diploma in Accounting
Nelson Mandela University
01-2020
Bachelor of Accounting Science
Walter Sisulu University
01-2020
Chartered Accountant South Africa CA(SA) -
South Africsn Institute of Chartered Accountants
Skills
Internal Audit and Risk Management:
- Risk-based audit planning and execution
- Internal control design and effectiveness assessments
- Risk identification, assessment, and mitigation
- Audit programme development and execution
- Root cause analysis and audit finding development
Governance, Compliance, and Assurance:
- Public Finance Management Act (PFMA), and Treasury Regulations
- Governance and compliance auditing
- Evaluation of policies, procedures and internal controls
- Fraud risk identification and control evaluation
- Audit reporting to management and audit committees
Data Analytics and Audit Tools:
- Microsoft Excel (data analysis, reconciliations, trend analysis)
- Teammate (audit documentation and workflow management)
- Draftworx audit software
- Application of data analytics techniques in audit procedures
Systems & Technical Understanding:
- Understanding of financial systems and controls
- Exposure to ERP and financial systems (eg, SAGE, Computron)
- Process walkthroughs and systems-based control testing
Leadership and Professional Skills:
- Team supervision and on-the-job coaching
- Stakeholder engagement and communication
- Report writing and presentation
- Time management and delivery against deadlines
KEY ACHIEVEMENTS
- Qualified as a Chartered Accountant (SA), demonstrating advanced technical, analytical, and leadership capability in finance, governance, and public sector accountability.
- Successfully planned and led audit engagements, delivering high-quality audit findings and contributing to improved internal controls and governance within client environments.
- Led and supervised audit teams on public sector engagements, ensuring timely completion of work, quality review of outputs, and effective coordination with stakeholders.
- Identified and reported internal control, governance, and operational process weaknesses that resulted in management implementing recommendations to strengthen accountability, improve service delivery processes, enhance financial governance, and reduce recurring control failures.
- Built strong working relationships with senior management, finance units, and governance structures to facilitate constructive resolution of audit matters and promote implementation of corrective actions.
- Coached and supported trainee team members and APC candidates, contributing to professional development and team capability.
Certification
- SAICA Membership Certificate - CA(SA) - 2025
- Assessment of Professional Competence completion certificate - APC - 2024
- Initial Test of Competence Completion certificate - ITC - 2021
Other Curricular Activities
Financial Reporting tutor: Walter Sisulu Univesity - Feb 2018 - Nov 2018:
- Marking Test and Exam Scripts.
- Responsible for invigilation during their test and exams.
- Conducting tutorials and consultation in relation to module content.
First year orientation leader: Walter Sisulu Univesity: Jan 2018 - Jan 2018:
- Assisting students bridge in the gap between High school and university.
- Assist students to find their way around Campus.
- Allocating students to their different residences.
- Assisting students with Registration Processes.
SAICA Mathematics Development Camp: June 2017 - June 2017:
- Conducting Career information sessions.
- Assisting students with university application processes.
Languages
English
Proficient
C2
Xhosa
Proficient
C2
References
- Ntsedzeni Magoro: Audit manager: +27 658 175 577
- Lesedi Makobela: Audit manager: +27 739 503 330
- Plillip Matekane: Audit manager: +27 616 509 816
Timeline
Audit Senior (Assistant manager equivalent):
Auditor-General South Africa
07.2024 - Current
Trainee Auditor:
Auditor-General South Africa
03.2021 - 06.2024
Assessment of Professional Competence
South African Institute of Chartered Accountants
Initial Test of Competence
South African Institute of Chartered Accountants
Postgraduate Diploma in Accounting
Nelson Mandela University
Bachelor of Accounting Science
Walter Sisulu University
Chartered Accountant South Africa CA(SA) -
South Africsn Institute of Chartered Accountants