Customer Care: 080 111 6134 | Tel: +27 (0) 46 603 6111

Internal Audit and Risk Management Unit

Mr Akhona Ngcauzele

Manager Internal Audit

Tel: 046 602 4411
Cel: 0839745717
Fax: 046 622 9700
Email: AkhonaNgcauzele@makana.gov.za

INTERNAL AUDITING RISK MANAGEMENT FUNCTIONS
Internal Audit work is performed in compliancewith section 165 of the Municipal Finance

Management Act, International Standards for

the Professional Practice of Internal Auditing,

Definition of Internal Auditing, Code of Ethics,

Practice Guide, Practice Advisories and Position

Papers:

•Developing the Institution’s risk managementframework including the:

(i) Risk management policy;

(ii) Risk management strategy;

(iii) Internal Audit;

(iv) Risk management implementation plan;

(v) Risk identification and assessment methodology; services the
Municipal Manager taken by Kodak

(vi) Risk appetite and tolerance; and

(vii) Risk classification.

(viii) Risk monitoring and reporting.

 

• Prepare a risk based audit plan andan internal audit program for each

financial year.

• Building a risk aware culture within the organisation including training and workshop programmes for all stakeholders of the institution
• Advise the accounting officer andreport to the audit committee on the

implementation of the internal audit

plan and matters relating to-

 •Maintaining the proper functioning of the control environment within their area of responsibility. Holding officials accountable for their specific risk management responsibilities.
• (iv) Risk identification and assessmentmethodology;
services the
Municipal Manager taken by Kodak
• (iii) Accounting procedures and practices;
• (iv) Risk and Risk Management;
• (v) Performance Management;
• (v) Performance Management;
• (vii) Compliance with MFMA Act, the annual Division of Revenue Act and any other compliance with applicable legislation.
• Perform such other duties as may be assigned to it by the accounting officer.