Internal Audit

Objectives and key functions-overview of past and current projects

The mission of Internal Audit is to provide an independent, objective assurance and consulting services designed to add value and improve the SAHRC’s operations and to help accomplish objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

The Internal Audit unit’s formal scope of work is to determine whether the organisation’s network of risk management, control and governance processes as designed and represented by management, is adequate and functioning in a manner to ensure the achievement of its objectives.

Internal Audit evaluates and improves the overall adequacy and effectiveness of:

GOVERNANCE

The internal audit activity assesses and makes appropriate recommendations for improving the governance process in its accomplishment of the following objectives:

• Promoting appropriate ethics and values within the organization;
• Ensuring effective organization performance management and accountability;
• Communicating risk and control information to appropriate areas of the organization; and
• Coordinating the activities of and communicating information among the executive authority, internal and external auditors and management

RISK MANAGEMENT

The internal audit activity evaluates the effectiveness and contributes to the improvement of risk management processes. Determining whether risk management processes are effective is a judgment resulting from the internal auditor's assessment that:

• Organizational objectives support and align with the organization's mission;
• Significant risks are identified and assessed;
• Appropriate risk responses are selected that align risks with the organization's risk appetite; and
• Relevant risk information is captured and communicated in a timely manner across the organization, enabling staff, management, and the board to carry out their responsibilities.

CONTROLS

The internal audit activity evaluates the adequacy and effectiveness of the internal controls and recommendations for improvement, which should encompasses the following:

• Reliability and integrity of financial and operational information
• Effectiveness and efficiency of operations
• Safeguarding of assets
• Compliance with laws, regulations and contracts
  

Internal Audit Projects Planned for 2012/2013

• Performance Audits
• Financial Audits
• SCM
• Cash Management
• Asset Management
• HR Audit
• Operational Audits
• Complaints Handling
• HURAP
• Risk Management and Fraud Prevention
• Governance
• IT
• Corporate
• Follow-up Audits
• Adhoc Reviews (Special requests from Management or the Audit Committee)

Profile of unit head

Gregory Paulse is the Chief Audit Executive at the South African Human Rights Commission. He was previously an Internal Audit Manager at T-Systems South Africa, one of the leading IT Outsource Service Provider in South Africa where he was employed for seven years before he joined the Commission on 01 August 2012. He is both a member of the IIA (Institute of Internal Auditors) and ISACA (Information Systems Audit and Control Association).  He is professionally qualified as both a Certified Internal Auditor (CIA) and Certified Information Systems Auditor (CISA) which are regarded as premium professional qualifications in the Internal Audit and IT Audit professions. He is very passionate about governance, risk management and internal controls and has been specializing in these areas since he started working.

Contact details
Name: Nobesuthu Cekiso
Contact Details: (011)877 3612
E-mail: pcekiso@sahrc.org.za