Mothanyi Velheminah Manyoga

• Leading and overall management of the five sub-directorate namely, compliance audits, governance audit, financial audits, IT audits and performance audits
• Develop and manage the implementation a risk based three year rolling strategic and operational internal audit plan
• Review of the Department’s strategic risk register and regular engagement with Head of branches within the organization to identify the areas and activities that should be audited (Audit Universe) to ensure that the IA plans cover all key areas that requires evaluation and/or audit coverage.
• Implementation of audit policies, strategy and plans, methodologies and procedures in line with the Global Internal Audit Standards (GIAS) and relevant public service legislations including the best practices
• Review of the individual engagement letters and scope of the work to be carried by each of the five sub-directorates and allocation of resources with each sub-unit
• Manage the provision of internal audit services to ensure the attainment of the overall strategic objectives by evaluating the systems of internal controls, governance processes, risk management processes, and performance, financial, information systems processes for its adequacy and effectiveness as well as the assessment of the Department’s compliance within the relevant prescripts especially around SCM
• Ensure that the internal audit reviews are conducted in line with the GIAS, relevant legislations, Treasury Regulations, by efficiently and effectively planning, executing, and reporting of the audit projects and through regular monitoring of audit work carried by each sub-unit (both planned and Ad-hoc)
• Co-ordination of the short-term (quarterly) activity plans per the sub-directorate.
• The identification of the specialised skills required to complete specific assignments, in areas where the skills required are not available within the internal audit department, considered co and/or out-sourcing of such skills to improve the effectiveness and the quality of internal audit services
• Liaison with Audit Managers (5 Deputy Directors) at planning, execution and reporting phases of each audit review to ensure efficiency and effective implementation of the audit projects;
• Technical reviewing of audit working papers from planning, execution and reporting phases to ensure compliance with the GIAS and sign them off
• Providing inputs to the Quality Assurance Improvement programme
• Performing regular reviews of each audit project and monitor the implementation of these projects.
• Contributing expertise for each project to ensure audit reports issued are value adding to improve client’s processes.
• Review final draft audit reports for each project conducted before finalisation;
• Ensuring implementation of the risk assessment register of the Chief-Directorate and the Sub-Directorates;
• Manage the assessment on the implementation of audit recommendations and the impact of the corrective action taken by management on the deficiencies identified by the audits;
• Manage the performance of the follow up reviews to determine the implementation of management action plans;
• Assess the impact of the corrective action taken by management;
• Appraising of the staff in the unit and drawing-up of the directorate Personal Development Plan (PDP);
• Controlling the day to day running of the internal audit activities within the directorate including managing the Directorate budget
• Recruitment of the staff within the directorate;
• Providing formal and on-job training for the audit team to ensure staff development;
• Drawing-up of strategic plans and budget for the directorate;
• Provide assistance and coordination with external auditors to ensure effective audit processes and avoid duplication of work in areas where AGSA place reliance to the work done by IA.
• Establish and maintain professional networks and relationships with relevant stakeholders
• Overall administration of the directorate;
• Implementing quality assurance review recommendations, internal and external quality assurance recommendations such as National Treasury and External Quality Assurance Review and Auditor-General of South Africa;
• Preparing quarterly reports for submission to the Audit Committee meetings.
• Provide technical support to the Audit Committee to enable the Committee to meet its objectives.
• Reviewing of the Audit Committee Packs before their distribution to members of the AC
• Attending and presenting internal audit reports at the quarterly audit committee meetings
• Providing the secretariate role and advising the audit committee on matters relating to their roles including writing letters on behalf of the AC based on the committee resolutions
• Preparing the annual AC report based on the inputs provided by members of the AC for its inclusion in the departmental Annual Report
• Attending, presenting and providing advisory services to the governance structure where necessary such as EXCO, MANCO, Ext MANCO, Budget Committee, Audit Steering Committee, Risk management committee, Performance review sessions, strategic sessions, branch meetings, Head of Department of Social Development (HDS), and Portfolio committee on Social development, etc
• Developed high-performing teams by providing mentorship, guidance, and opportunities for professional growth.
• Improved project efficiency with strategic planning, resource allocation, and time management practices.
• Managed budgets effectively to ensure optimal use of resources while maintaining financial stability considering NT budget cuts.
• Evaluated employee performance objectively using established metrics
• Improved team morale and productivity by implementing comprehensive professional development program.

• Heading the Internal Audit / Risk Management Division
• Quality Assurance of the internal processes and ensuring that they are in line with best practice.
• Assisting organisations comply with all relevant Law and regulations
• Financial and Management Advisory Services
• Project Controlling and ensuring that there are adequate project controls to enable project profit.
• Internal Audit Services
• Risk management and governance process implementation
• Assisting in developing the organisation Policies and Procedures that are in line with relevant laws and regulation as well as best practice.
• Due Diligence and Performance Management Reviews.
• Development of an Assets Register, Assets Verification and Valuations.
• Development of adequate processes in the SCM space.

Some of the clients served were amongst others:

• National Departments;
• Public Entities (both National and Municipal);
• Municipalities including the Metro Municipalities;
• State owned Entities such as Eskom and Transnet;
• Provincial Governments.

• Conduct and complete selected internal audit projects in line with the approved audit manual which is in line with IIA standards and better practice guides within the stipulated timeframes and on budget.
• Compiling of detailed risk based audit programs for all activities that form part of an audit for the cluster for approval by the CAE.
• Coordinate assignments of the panel of IA service providers assigned on projects falling on the Audit Cluster.
• Ensure that IA resources provided by the service provider are appropriate, sufficient and cost-effectively deployed to achieve the audit project within the agreed time and budget.
• Conducting/Attending of entry and exit meetings during audits and prepare meeting notes.
• Perform root cause analysis to inform value adding recommendations and draft /finalise draft audit reports for review by the Quality Assurer.
• Reviewer in the office of the CAE in accordance with all SOPS.
• Submit regular progress reports on audit fieldwork and resolve progress lags with responsibility management in consultation with the CAE and/or service provider implementation partner.
• Ensure completeness of Teammate working paper files and recommend for final sign-off by in-house Quality Assurance Reviewer.
• Enhance institutional knowledge of service provider resources to ensure efficiency gains and resolve logistical and delivery challenges timeously.
• Perform audit fieldwork for selected audit projects and documenting the audit evidence on Teammate.
• Conducting of entry and exit meetings with auditee in consultation with the CAE.
• Referring/Discussion of more complex exceptions with the CAE, documentation of exceptions and findings.
• Compile the Findings Register, Tracking Schedules, Heat maps and Charts to conduct follow-up audits.
• Conduct auditee quality of service questionnaires and IA audit service provider performance evaluations.
• Recommend improvements to the internal audit manual, Operating Level Agreements and Standard Operating Procedures.

• Managing the operational division (OD) at Transnet and the audit team of professionals.
• Attending the governance committee meeting and ensuring that internal audit division is well represented in those meeting.
• Report periodically to Senior Management and the internal control steering committee meetings (ICSC) on internal audit's performance relative to its plan and presenting Internal Audit report at the internal control steering committee meetings (ICSC).
• Regularly communicate to the OD Finance Executive and ICC on the progress and results of the annual audit plan.
• Perform annual risk assessment with management for input and develop an internal audit plan.
• In accordance with the annual activity plan, carry out the identified specific functional audits and provide an efficient means of reporting and reviewing findings and an improvement plan to ensure compliance and adherence to organizational policies.
• Prepare reports that are direct, professional and constructive, thereby adding value to the company system of internal control.
• Perform ad hoc audits due to business concerns as requested by management and investigate fully to manage and mitigate risk, providing a full report of findings.
• Provide action points, recommendations and rank in order of concern and priority.
• Regularly perform a follow-up through an audit review to assess the implementation of recommendations.
• Reporting significant risk exposures, control issues, fraud risks, governance issues and other matters needed or requested by Senior Management and the Audit Committee.
• Follow up and report on management actions implemented or not implemented.
• Review budget for over/under expenditure.
• Conduct administrative work such as leave approval, courses and conferences.
• Maintaining strong client relationships with GM’s and the other senior managers within the OD.

• Worked as an Independent Contractor for Xabiso Chartered Accountants and seconded to an Eskom project. Consulted on Quality Assurance, Governance and Risk while perform the following duties:
• Review of recently developed risk based Process Control Manuals (PCM) under the adopted Back to Basics (B2B) business process reorganization project.
• Review of recently developed Risk & Control matrices (RACM) under the adopted Back to Basics business process reorganization project.
• Identification of control objectives, related risks and best practice operational business objectives.
• Report on findings identified in PCM and RACM’s Quality Assurance.
• Embed the above in the organization’s processes and identify the accountable persons.
• Evaluate all processes and defined controls against the primary drivers of standardization, optimization and simplification.
• Identifying and prioritizing key business risks and relevant compensating controls.
• Developing, managing and executing risk-based internal audit reviews.
• Developing audit programs and audit steps and ensuring application of the appropriate audit approach.

• Develop a flexible annual audit plan using appropriate risk-based methodology, including any risks or control concerns identified by management, and submit that plan to the Client Audit Executive for review and approval.
• Implement the annual audit plan, as approved, including, and as appropriate, any special tasks or projects requested by the Audit Executive.
• Regularly communicate to the Audit Executive and to the Audit Committee information on the progress and results of the annual audit plan, as well on the sufficiency of the Internal Audit resources.
• Manage the Internal Audit Division and the Audit team, including sub-contractors
• Perform consulting services, beyond Internal Audit’s assurance services, to assist management in meeting its objectives.
• Issue periodic reports to the Audit Executive and the Audit Committee summarizing results of audit activities.
• Assist in the investigation of significant suspected fraudulent activities within the Organization and notify the results to the Audit Executive.
• Cultivate and expand existing business relationships through frequent communication and regular client visits.
• Sell projects to new and existing clients, clarifying the scope of projects with clients, identifying business solutions and negotiating billing arrangements.
• Identify future project needs of client and minimizes engagement disruption through proper management of engagement and ensuring clients' expectations are met.
• Drive the recruitment of consultants, conduct interviews and assess skill set and competencies of candidates, negotiate compensation.
• Budgetary responsibility for consulting operations including financial planning and management

• Overall Financial Controlling and reporting of the Business Area including International porting and associated report controlling;
• Ongoing financial controlling of business area unit with regards to budgets, overhead costs, recoveries, cash flow, working capital and maintenance of the financial system
• Advising divisional managers on financial aspects of their operational units.
• Assessment and monitoring of productive and non-productive
• Identification and defining of risk mitigation strategies by assessing current issues and potential risks and assist in implementing preventative / corrective measures.
• Strategic planning, budgeting readiness relating to all commercial aspects of the environment.
• Ensure relevant processes and procedures are documented, registered, controlled and implemented, as per contract requirements, in accordance with standard methodologies and practice.
• Ensuring SOA and Business Conduct Guidelines compliance and relevant reporting
• Co-ordinate and support internal processes to ensure compliance to business guidelines.
• Follow appropriate escalation procedures and ensure adherence to assigned signature mandate (where applicable).
• Costing of clients proposal

• Prepares Audit plan and coordinate risk assessment process performed by Business Units.
• Manage the audit assignments projects (assignment of staff, schedule projects to be performed.)
• Apply risk approach in identifying key and critical control areas in the audit and business environment.
• Review risks and deliver opinions on the effectiveness of controls relevant to the audit assignment
• Undertake value-added audit testing and special assignments into any irregularities as requested by management
• Supervise internal auditors assigned to the project or perform one person audits
• Make verbal and written presentation to senior management during and at conclusion of the examination, discuss deficiencies and recommend corrective action to improve operation and reduce costs
• Formulate/contribute relevant and constructive recommendations based on the findings from audit assignments and follow-up on the implementation of the recommendations
• Provide reports for all work performed
• Ensure quality of own working papers for assigned audits/subsection of audits and that all work is completed to the highest professional standards within agreed budget and timescales.

• Prepares Audit plan, coordinate risk assessment process for the Clients.
• Prepares Audit plan and coordinate risk assessment process performed by Business Units.
• Manage the audit assignments projects (assignment of staff, schedule projects to be performed.)
• Apply risk approach in identifying key and critical control areas in the audit and business environment
• Supervise internal auditors or perform one person audits
• Formulate/contribute relevant and constructive recommendations based on the findings from audit assignments and follow-up on the implementation of the recommendations
• Provide reports for all work performed
• Ensure quality of own working papers for assigned audits/subsection of audits and that all work is completed to the highest professional standards within agreed budget and timescales.

• Apply risk approach in identifying key and critical control areas in the audit and business environment.
• Review risks and deliver opinions on the effectiveness of controls relevant to the audit assignment
• Undertake value-added audit testing and special assignments into any irregularities as requested by management
• Supervise internal auditors or perform one person audits
• Formulate/contribute relevant and constructive recommendations based on the findings from audit assignments and follow-up on the implementation of the recommendations
• Provide reports for all work performed
• Ensure quality of own working papers for assigned audits/subsection of audits and that all work is completed to the highest professional standards within agreed budget and timescales.

• Audit planning for the assigned audit project
• Preparation of system description
• Evaluate the adequacy and effectiveness of the system of internal control to achieve established objectives
• Prepare the audit programme
• Testing and preparing working papers
• Preparing draft Audit reports
• Make verbal and written presentation to management during and at conclusion of the examination, discuss deficiencies and recommend corrective action to improve operation and reduce costs
• Prepares formal written reports expressing opinion on the adequacy of the system of internal control and submit to the Head of section
• Supervising and reviewing the work of the first year Assistant assigned to the Audit
• Perform follow-up Audits
• Perform an ad hoc and special investigation as required by Management.
• Filling Audit work as per audit project

• Assisting the senior Internal Auditors with the Audit
• Performing the assigned audit
• Testing the effectiveness of the system of internal control
• Preparing the working papers and cross referencing of the Audit Program with the working papers
• Reporting to management

• Verifying the followings:
• Accuracy
• Segregation of Duties
• Authorization
• Comparing supporting documents for Existence and completeness

• Import and Export control
• Plan and conduct passengers
• Container and Vehicle searches
• Assessment of custom duty and Cashier
• Helping Tourists to fill- in custom documents