Tivani Singh

• AGSA Pre-issuance Reviews (PFMA audits)
• Internal Audit reviews
• Technical Review of Annual and Interim Financial Statements
• Validation of AGSA findings and support with Action Plans
• Attendance at Audit & Risk Committee meetings
• Audit of procurement and contract management
• Licensing audit, monitoring, and enforcement reviews

Clients:

• Buffalo Metro Municipality (East London)
• West Coast TVET College (Cape Town)
• Castle Municipality (Cape Town)
• Umgungundlovu District Municipality
• Msunduzi Safe City (Municipal Entity)
• KZN Legislature
• KZN ERA
• KZN Gaming and Betting Board
• KZN Liquor Authority
• Mangosuthu University of Technology (MUT)
• Umgeni–Uthukela Water (IFRS client, AFS technical reviews)

• Audit of performance information
• Assess reliability, appropriateness, and cost-effectiveness of indicators
• Assess whether targets are SMART (specific, measurable, achievable, relevant, time-bound)
• Evaluate adequacy of performance management systems
• Review monitoring processes of municipalities
• Assess internal controls over compilation and reporting of performance information
• Review Service Delivery and Budget Implementation Plan (SDBIP) and Technical Indicator Descriptions (alignment with MFMA Circular 88)
• Verify and validate underlying data, supporting documentation, and Portfolios of Evidence (PoEs)
• Conduct performance monitoring and evaluation, ensuring alignment with KPIs and strategic objectives

Clients:

• Kokstad Municipality
• KZN Sharks Board
• Ezemvelo Wildlife
• COGTA (Assistance to Municipalities)

• Assist in preparing quarterly and annual performance reports for oversight structures (Audit Committees, Municipal Councils)
• Evaluate quarterly scorecards (Framework for Managing Performance Information, MFMA, Circular 88)
• Provide technical support on performance information systems
• Identify internal control deficiencies and recommend improvements

Clients:

• Kokstad Municipality
• KZN Sharks Board
• Ezemvelo Wildlife
• COGTA (Municipal Support)

• Customer data analysis and indigent register support
• Review and preparation of revenue and receivables policies and procedures

Clients:

• Mpofana Municipality
• Mnguma Municipality

• Preparation of financial statements (GRAP, MCS, IFRS)
• Technical Review of AFS (annual and interim)
• Preparation of Statement of Financial Position, Statement of Financial Performance, and Cashflow Statement
• Asset management assistance and preparation of asset registers
• Preparation of finance lease registers and commitments
• Preparation of irregular expenditure notes and compliance checklists
• Investigations and determination tests on irregular expenditure

Clients:

• KZN Department of Social Development
• KZN Department of Health
• University of Fort Hare
• Mandela Bay Development Agency
• SA Library for the Blind
• Western Cape Department of Economic Development and Tourism
• Umgeni–Uthukela Water (technical AFS reviews, IFRS compliance, asset and lease management support)

• Led cross-functional teams to streamline operational processes and enhance productivity.
• Developed and implemented strategic initiatives to drive organizational growth and efficiency.
• Oversaw project management efforts, ensuring timely completion within budgetary constraints.
• Mentored junior staff, fostering professional development and enhancing team performance.
• Analyzed market trends to inform strategic decision-making and identify new business opportunities.
• Enhanced customer satisfaction by resolving disputes promptly, maintaining open lines of communication, and ensuring high-quality service delivery.

• Key Competencies Gained:
• Audit planning
• Assist the manager in ensuring that staff planning for the engagement is suitable
• Review the planning documentation where applicable, the prior year files and consider matters that should be carried forward.
• Gain an understanding of all aspects of the auditee’s business including relevant risks affecting the business) and understand link between different components of the audit
• Keep abreast of any news or developments relating to the auditee or the industry in which the auditee operates.
• Take the initiative (be proactive) to organise and facilitate planning meetings for the engagement team so that the whole team understands the auditee’s service objectives and risk areas
• Liaise with the manager and assist in compiling a budget for the audit and communicate this to audit team
• Assist the manager in ensuring that the budget is discussed with the auditee and that all required documentation has been completed and reviewed by the senior manager prior to commencement of audit work.
• Assist the manager in ensuring that appropriate audit components/sections are assigned to the audit team in line with their skill level and areas for development.
• Audit Execution
• Ensure that all risks raised during the audit planning are addressed during execution and that adequate levels of assurances have been recorded on the execution working papers.
• Ensure- that findings identified by the team, is clearly documented and discussed with the auditee. Findings should be documented in a manner which allow for easy transfer into the final management report (refer to R3 for guidance).
• Ensure that the coaching notes for the TA’s are clearly documented with explanations on the working papers
• Responsible for adequately clearing the coaching notes received from the manager
• Consistently update the manager on the status of the audit on an ongoing basis
• Critically evaluate the audit approach adopted for the audit as a whole and discuss with the manager if a more efficient approach can be recommended
• Ensure that all errors identified during the audit are included on the schedule of uncorrected misstatements and ensure that the schedule is finalised and signed off by the manager and auditee as evidence of acceptance.
• Ensure that audit is executed in a most economically manner by ensuring that adequate sampling, stratification, use of TOC& Analytical procedures is considered.
• Audit reporting
• Responsible for the timely preparation of relevant excel sheets for the ASMIS reports.
• Draft the audit and management report in line with the expected quality standards for review by the manager
• Assist in preparing the information for the general report
• Post execution phase
• Take a proactive approach in providing feedback to the manager and ensuring that trainees on your team prepare and submit SR timely in line with TO deadlines.
• Ensure that all deliverables have been completed and submitted timeously
• Reference the financials accurately to the final lead schedules
• Responsible for wrapping up the audit file, make sure that all review requirements have been completed and that the file is backed up timeously
• Ensure that all working papers for TA’s has been prepared and completed
• Stakeholder Engagements
• Liaise with relevant key stakeholders (internal and external) to ensure effective coordination, communication and coverage of relevant audit issues
• Support the audit team in engaging with relevant contact people (resources) at the auditee to provide required audit documentation
• Prepare relevant documentation for stakeholder engagements for manager and SM
• People Management
• Identify opportunities to develop staff through on-the-job coaching and assisting your 3rd years and 2nd years in coaching the 1st year trainee auditors
• Liaise with the audit team to ensure that they are motivated, enthusiastic and eager to do an excellent job.
• Manage the performance of the team and provide relevant support to improve performance
• Provide mentoring to TA as requested by TA or as required by the office.
• Review ANA and SR and assist TA’s with their developmental plan
• Experience Highlights:
• Performance Information:
• Conducted performance information audits for municipalities and government departments to assess compliance with SMART criteria (Specific, Measurable, Achievable, Relevant, Time-bound).
• Reviewed Annual Performance Plans (APPs) and Service Delivery Budget Implementation Plans (SDBIPs) for accuracy, consistency, and compliance with legislative requirements.
• Analyzed Key Performance Indicators (KPIs) to determine their validity, reliability, and alignment with strategic objectives.
• Assessed financial and non-financial data to identify irregularities, inefficiencies, and non-compliance issues.
• Provided recommendations on performance reporting improvements to enhance transparency and accountability.
• Prepared audit reports, management letters, and recommendations for senior management and oversight bodies.
• Engaged with municipal and departmental officials to communicate findings and facilitate corrective action plans.
• Regulatory Compliance Management: Led regulatory compliance audits, ensuring adherence to GRAP, IFRS, MCS standards, government auditing regulations, and other statutory requirements. Developed and implemented comprehensive audit plans to assess compliance risks and mitigate potential issues.
• Financial Reporting Expertise: Directed financial reporting frameworks audits, overseeing the preparation, analysis, and interpretation of financial statements. Evaluated accounting practices and procedures to ensure accuracy, transparency, and compliance with applicable standards. Indepth analysis of adherence to financial reporting frameworks such as GRAP, MCS and IFRS.
• Risk Assessment and Management: Conducted thorough risk assessments, identifying key risks impacting financial reporting processes and organizational operations. Implemented effective risk management strategies to mitigate risks and enhance internal controls.
• Stakeholder Engagement: Facilitated effective communication and collaboration with auditees, regulatory authorities, and senior management. Presented audit findings, addressed stakeholder concerns, and provided recommendations for process improvements and risk mitigation measures.
• Team Leadership and Development: Managed audit teams, providing leadership, guidance, and mentorship to team members. Fostered a culture of excellence, accountability, and continuous improvement, ensuring high performance and professional development opportunities for staff.
• Budgeting and Resource Management: Managed audit budgets, allocated resources efficiently, and monitored financial performance against targets. Implemented cost-effective measures to optimize resource allocation and achieve budgetary objectives.
• Analytical Problem-Solving: Applied analytical reasoning and problem-solving skills to identify audit issues, analyze complex financial data, and develop practical solutions. Evaluated audit findings, identified root causes of deficiencies, and recommended corrective actions to address underlying issues.
• Internal Control Evaluation: Proficient in assessing internal controls to safeguard assets, ensure compliance with policies and regulations, and mitigate risks. Conduct comprehensive reviews of business processes to identify control deficiencies and implement corrective actions.
• Business Process Auditing: Experienced in auditing various components of business processes, including:
• Asset Management: Assess the acquisition, utilization, and disposal of assets to ensure proper recording, valuation, and safeguarding of assets.
• Budget Management: Evaluate budgeting processes, monitoring of actual performance against budgets, and variance analysis to ensure alignment with organizational goals.
• Inventory Management: Review inventory control procedures, stock valuation methods, and inventory tracking systems to minimize inventory shrinkage and optimize inventory turnover.
• Payroll and Employee Management: Audit payroll processes, employee compensation practices, and compliance with labor laws and regulations to ensure accurate and timely payroll processing.
• Expenditure Management: Assess expenditure authorization, procurement processes, vendor management, and expense allocation to ensure cost-effectiveness and compliance with budgetary constraints.
• Risk Mitigation and Compliance: Identify potential risks and compliance issues related to internal controls and business processes. Develop and implement risk mitigation strategies and compliance frameworks to address identified deficiencies and ensure adherence to regulatory requirements.
• Process Improvement: Recommend and implement process improvements to enhance operational efficiency, streamline workflows, and strengthen internal controls. Collaborate with cross-functional teams to implement best practices and optimize business processes.
• Documentation and Reporting: Prepare comprehensive audit documentation, including audit findings, recommendations, and action plans. Communicate audit results to management and stakeholders, highlighting areas of improvement and opportunities for optimization.
• Ethical Conduct: Upheld high ethical standards and integrity throughout the audit process, maintaining objectivity, independence, and transparency. Complied with ethical principles and professional standards to ensure the credibility and reliability of audit outcomes.
• Clients:
• EThekwini Municipality
• KZN Office of the Premier
• Umgeni Water Pty Ltd
• Durban International Convention Centre (SOC) Ltd
• Durban Marine Theme Park (SOC) Ltd
• Esayidi TVET College

• Key Responsibilities
• Audit planning
• Assist the manager in ensuring that staff planning for the engagement is suitable
• Review the planning documentation where applicable, the prior year files and consider matters that should be carried forward.
• Gain an understanding of all aspects of the auditee’s business including relevant risks affecting the business) and understand link between different components of the audit
• Keep abreast of any news or developments relating to the auditee or the industry in which the auditee operates.
• Take the initiative (be proactive) to organise and facilitate planning meetings for the engagement team so that the whole team understands the auditee’s service objectives and risk areas
• Liaise with the manager and assist in compiling a budget for the audit and communicate this to audit team
• Assist the manager in ensuring that the budget is discussed with the auditee and that all required documentation has been completed and reviewed by the senior manager prior to commencement of audit work.
• Assist the manager in ensuring that appropriate audit components/sections are assigned to the audit team in line with their skill level and areas for development.
• Audit Execution
• Ensure that all risks raised during the audit planning are addressed during execution and that adequate levels of assurances have been recorded on the execution working papers.
• Ensure- that findings identified by the team, is clearly documented and discussed with the auditee. Findings should be documented in a manner which allow for easy transfer into the final management report (refer to R3 for guidance).
• Ensure that the coaching notes for the TA’s are clearly documented with explanations on the working papers
• Responsible for adequately clearing the coaching notes received from the manager
• Consistently update the manager on the status of the audit on an ongoing basis
• Critically evaluate the audit approach adopted for the audit as a whole and discuss with the manager if a more efficient approach can be recommended
• Ensure that all errors identified during the audit are included on the schedule of uncorrected misstatements and ensure that the schedule is finalised and signed off by the manager and auditee as evidence of acceptance.
• Ensure that audit is executed in a most economically manner by ensuring that adequate sampling, stratification, use of TOC& Analytical procedures is considered.
• Audit reporting
• Responsible for the timely preparation of relevant excel sheets for the ASMIS reports.
• Draft the audit and management report in line with the expected quality standards for review by the manager
• Assist in preparing the information for the general report
• Post execution phase
• Take a proactive approach in providing feedback to the manager and ensuring that trainees on your team prepare and submit SR timely in line with TO deadlines.
• Ensure that all deliverables have been completed and submitted timeously
• Reference the financials accurately to the final lead schedules
• Responsible for wrapping up the audit file, make sure that all review requirements have been completed and that the file is backed up timeously
• Ensure that all working papers for TA’s has been prepared and completed
• Stakeholder Engagements
• Liaise with relevant key stakeholders (internal and external) to ensure effective coordination, communication and coverage of relevant audit issues
• Support the audit team in engaging with relevant contact people (resources) at the auditee to provide required audit documentation
• Prepare relevant documentation for stakeholder engagements for manager and SM
• People Management
• Identify opportunities to develop staff through on-the-job coaching and assisting your 3rd years and 2nd years in coaching the 1st year trainee auditors
• Liaise with the audit team to ensure that they are motivated, enthusiastic and eager to do an excellent job.
• Manage the performance of the team and provide relevant support to improve performance
• Provide mentoring to TA as requested by TA or as required by the office.
• Review ANA and SR and assist TA’s with their developmental plan
• Clients:
• Umgeni Water Pty Ltd
• Ethekwini Metropolitan Municipality
• Department of Education KZN

• Key Responsibilities
• Assisting to manage audits within the public sector (Provincial and Local government and Public entities).
• Reviewing of audit files.
• Training, supervision, coaching and mentorship of trainee accountants.
• Assisting with project management (Developing budgets and managing projects within budgeted fees and timelines).
• Compiling of Management report, audit report and communication to management of audit findings.
• Communication with auditee management and building stakeholder relations.
• Communicating and providing recommendations on areas of weakness with regards to risk management, internal control and governance issues with auditee management.
• Knowledge and understanding of acts pertaining to the public sector (eg. MFMA, PFMA, DORA, Treasury Regulations, GRAP, supply chain management regulations and any other relevant department specific acts)
• Performance of audit of consultants as well as performance of audit of Performance objectives relating to Roads and Infrastructure and Water and Sanitation.
• Clients:
• Umshwathi Local Municipality
• Richmond Local Municipality
• Isimangaliso Wetland Park Authority (Public Entity)

• Key Responsibilities
• Assisting to manage audits within the public sector (Provincial and Local government and Public entities) and to a lesser degree public clients.
• Reviewing of audit files.
• Training, supervision, coaching and mentorship of trainee accountants.
• Assisting with project management (Developing budgets and managing projects within budgeted fees and timelines).
• Compiling of Management report, audit report and communication to management of audit findings.
• Communication with auditee management and building stakeholder relations.
• Communicating and providing recommendations on areas of weakness with regards to risk management, internal control and governance issues with auditee management.
• Knowledge and exposure to various accounting frameworks (eg. GAAP, GRAP, Modified cash basis)
• Clients- Various
• TVET Colleges
• EDumbe Local Municipality

• Trainee Auditor, 12/2013 to 13/2014 (3rd year)
• Key Responsibilities
• Planning:
• Obtain knowledge of the auditee.
• Compile system descriptions; perform walk through test, perform test of controls.
• Compile sampling worksheet for the component.
• Executions:
• Execute audit procedures approved by ARD.
• Audit of Annual Financial Statements of the Department.
• Participate in weekly centre meetings and take minutes
• Reporting:
• Assist in compilation of the management letter.
• Compile and issuing of exceptions report to the clients.
• Evaluate the client’s response to the exception reports and the management letters.
• Compile progress reports on audit findings.
• Knowledge Transfers:
• On-the-job coaching of junior staff members
• Admin:
• Providing input where audit manager requires input such as planning of audits under her/his control; budget and other organizational reporting needs
• Clients:
• KZN Department of Agriculture, Environmental Affairs and Rural Development
• Impendle Municipality
• Umgungundlovu District Municipality
• Mpofana Municipality

• Key Responsibilities
• Completion of the field work for the entire audit on teammate
• Conducting of interviews with staff from various departments to draft relevant system descriptions.
• Duties included completion of testing of the following templates provided by Teammate:- 1. Planning, Approval and Compliance.
• 2. Alignment.
• 3. Consistency.
• 4. Validity, Accuracy & Completeness.
• 5. Quality.
• 6. Audit Readiness.
• Conducting of interviews with staff from various departments to draft relevant system descriptions.
• Assisted in Drafting of the audit report and presentation to management.
• Conducting audit of Performance objectives (planning through until reporting)
• Clients:
• KZN Department of Agriculture, Environmental Affairs and Rural Development
• Jozini Local Municipality
• Isimangaliso Wetland Park
• Ezemvelo KZN Wildlife
• Mjindi Farming (Pty) Ltd
• Perform audit from Audit Engagement activities (Planning) through to Reporting including pre-issuance and quality review.

• Trainee Auditor (part-time; concurrent with University studies)
• Performed Planning Procedures on audit of manufacturing company (Somta Tools Pty Ltd).
• Experience gained:
• Gained experience in placing reliance on Management’s Expert
• Conduct Risk Assessment procedures and creation of Risk register.