Audit
Miss Tenjiwe Gumpo
Ms. T. Gumpo is the Kusile RDC Internal Auditor. Under Ms. T. Gumpo's management is the audit of the Council's income and expenditure operations, the monitoring of the overal council operations as per the existing departments, and projects.
Department Core Functions
Providing overall direction and control of the Internal Audit program to ensure that:
- 1. Governance processes including ethics, especially the ‘tone at the top’ is evaluated;
- 2. An objective assessment is provided by an external party on the effectiveness of risk management, which is used for the overall assessment at year end;
- 3. An objective assessment is provided on the effectiveness of the internal control framework and risk management;
- 4. Business processes and associated controls are systematically analysed and evaluated; and
- 5. Management, the Audit Committee and ultimately the Council retain full responsibility for ensuring that Kusile Rural District Council maintains an appropriate framework of controls to reduce risks to an acceptable level.
- 1. Provide assurance that the company operates in a responsible manner.
- 2. Develop flexible annual audit plan using an appropriate risk-based methodology, including any risks or control concerns identified by management, and submit that plan to the Audit Committee for review and approval
- 3. Implement the annual audit plan, as approved, including, and as appropriate, any special tasks or projects requested by management and the Audit Committee.
- 4. Maintain professional audit staff with sufficient knowledge, skills, experience, and professional certifications.
- 5. Establish a quality assurance program.
- 6. Perform consulting services, beyond Internal Auditing assurance services, to assist management in meeting its objectives
- 7. Identify opportunities for efficiency and effectiveness of operations.
- 8. Issue quarterly reports to the Audit Committee and management as well as summarised results of audit activities