Mahlomola Setebe CA(SA), MBA

Proactive review: • Pro Active reviews and audit quality support • Assist in development and implementation of audit Quality Support policies and procedures in the operations of the AGSA and ensure compliance with the relevant audit standards. • Co-ordinate and implement pro-active reviews that actively respond to audit quality risks and ensure quality on AGSA audits before issuance of audit reports. • Participate in any other pro-active strategic initiatives to drive the improvement in audit quality before the issuance of audit reports in terms of the AGSA strategy. • Analyse transversal Quality Support (QS) findings for each audit cycle and communicate/consult with the audit, and support business units to facilitate corrective action. • Conduct awareness sessions to the different audit business units. • Implement and monitor remedial actions in line with ISQM 1 • Performing monitoring of QM compliance in accordance with the monitoring requirements of the International Standards of Quality Management (ISQM) and specific requirements as determined by the AGSA. Stakeholder Management: • Provide QM related technical advice and guidance to top management and auditors in respect of engagement performance and associated processes. • Continuously engage with various audit stakeholders and provide the necessary support. Quality assurance review • Performing quality assurance/control monitoring reviews on IFRS, GRAP and MCS external audits • Conducting quality control awareness sessions to different audit and SAS business units • Performing quality assurance reviews on the general report and special reports • Performing pre-issuance review evaluations • Performing pro-active quality reviews prior to audit report sign-off • Preparing and communicating transversal quality control findings reports • Preparing transversal corrective action plan reports

I currently provide technical support and advise to audit teams responsible for entire business unit. I handle MCS, GRAP, and IFRS audits, as well as compliance queries from the audit teams. I conduct technical consultations with the Research and Development unit on behalf of the audit teams on complex technical matters. I review audit files to ensure that they are completed in accordance with the quality control standards, as well as ensure that the audit teams’ documentation is in line with the firm’s audit methodology. Peer review audits file before audit report is sign-off. Assist the product champion in drafting the general report message

Technical Support to the Business Unit on all audit queries. - Liaison with provincial treasuries on technical matters. - Support all AG strategic product development initiatives. - Participate in the brainstorming of the AG’s product strategy / constantly provide any strategic input on technical matters to ARD. - Coordinate Business Unit approach to quality management on all audits. - Ensure basic level of consistency in reporting with a view to easier consolidate information for general report. - Coordinate the consolidation of Business Unit information for general report. - Support Business Unit Leader in finalization of final draft of general report, before central review. - Identify Business Unit training needs. - Present provincial audit outcome to CFO forum

To provide CAATs and forensic data analysis support to a specific allocated portfolio of audits with regard to data acquisition, downloading, conversion, reconciliation, analysis, generation of exception reports and data extractions in collaboration with ISA, for utilisation in the risk based audit process. • Providing a risk advisory service (ISA 240 fraud risk assessments). • Investigative services in exceptional cases. • Conduct training and research (i.e. trend analysis on risks). • Assist in planning the ISA 240 fraud risk assessments • Responsible for the compilation of the fraud risk register and drafting of procedures to mitigate identified fraud risks. • Perform data analytics on financial data to inform audit risks. • Determine and establish data downloads, execute data analysis, as well as reporting the findings of the analysis. Provide insights to regularity business units on audit risks based on data analytics. • In exceptional cases, assist managers to conduct and manage investigations upon receipt of a request, or upon RA identifying a risk area that warrants an investigation. • Ensure the delivery of high quality and cost effective investigations in line with the policy and procedure manual for investigations. Training and research • Contribute on the fraud awareness training initiatives of the IBU. • Contribute towards the development & maintaining of a risk database per sector. • Contribute towards the streamlining of audit processes by using data analysis, exception reports and other innovative methods Identify transversal risks at audits and communicate such risks to ensure consistency of approach. • Assist managers in drafting a summary of procedures for consideration by ARD following investigative, risk advisory or contract review services. • Review high value contracts for the RABU’s on request, in compliance with the PFMA and MFMA reporting cycles.