oa Auditing SA - Internal audit in Southern Africa

Volume 2001, Issue 24
  • ISSN : 1028-9003



This article descriptionbes central government internal audit functions in the five southern African countries of Botswana, Malawi, Namibia, Zambia and Zimbabwe. It is based on questionnaires completed in 1998 and 1999. The internal audit sections are as varied as the countries themselves; for example, the number of staff employed in central government internal audit ranges from 18 to 350. However, the disparate heads of these different internal audit departments all recognise that their present degree of service leaves room for improvement, in almost all cases levels of training are acknowledged to be inadequate. I hope that this article will lay the foundation for greater knowledge and understanding of the role of internal audit in sub-Saharan Africa and that it will facilitate the further development of these internal audit sections and lead to greater improvements in the quality of the services provided.

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