Insights
Practical Thinking on Internal Audit, IT Audit, GRC and AI
Practical perspectives from Muzamani on internal audit, IT audit, governance, risk, compliance and the responsible use of AI in assurance work. The content is written for practitioners, managers and leaders in the public sector, private sector and NGO environment.
Articles draw on practical audit and advisory experience and, where relevant, recognised frameworks and requirements such as COBIT, ISO 27001, ISO 31000, King V, COSO, the IIA Global Internal Audit Standards, and the PFMA/MFMA framework.
What You’ll Find Here
Internal Audit & Methodology
Practical guidance on audit planning, fieldwork, evidence, finding development and reporting. Topics may include the Condition, Criteria, Cause, Risk, Impact, Recommendation and Management Action approach and its application in real audit engagements
Related: Internal Audit Co-sourcing →
IT Audit & Cybersecurity
Practical discussion of IT general controls, common control weaknesses, ICT governance, access management, change management and cybersecurity controls, with reference to frameworks such as COBIT and ISO 27001.
Related: ITGC & IT Audit →
SCM Probity & Public Sector Compliance
Practical analysis of procurement compliance, SCM control weaknesses, probity and public-sector requirements affecting municipalities, SOEs and other public institutions.
Related: SCM Probity & Compliance Reviews →
Governance & Enterprise Risk
Commentary on governance practice, enterprise risk management, fraud risk, internal controls and issues that boards, audit committees and management should consider when reviewing risk and control environments.
Related: ERM Advisory →
AI in Audit & GRC
Practical, non-hype guidance on using AI across selected parts of the audit lifecycle, including where AI can assist, where professional judgement remains essential, and how organisations can govern responsible AI use..
Related: AI & GRC Consulting →
NGO & Donor Compliance
Practical guidance for NGOs and donor-funded programmes on procurement, grant compliance, internal controls and governance requirements, with an emphasis on proportionate controls that suit the size and operating environment of the organisation.
Frequently Asked Questions
How often is new content published?
New content will be published periodically as relevant audit, risk, governance and AI topics arise. The focus is on useful, practical content rather than publishing to a fixed schedule.
Who writes these articles?
The content is informed by practical experience in internal audit, IT audit, SCM, governance, risk and compliance engagements. Articles are written to provide practical guidance that practitioners and decision-makers can apply in their own organisations.
Can I suggest a topic or ask a question to be covered?
Yes. You can contact Muzamani with a topic suggestion, question or area of practice you would like us to address.
Do these articles apply outside South Africa?
Some topics are specific to the South African regulatory environment, particularly PFMA, MFMA and public-sector procurement requirements. Other topics, including internal audit, IT controls, risk management and AI governance, have broader application and can be considered in other jurisdictions with the relevant local requirements.