1. Leadership and Governance Challenges faced by the Public Sector

2. SAICA DESIGNATIONS
AGA(SA)
AT(SA)
CA(SA)

3. WHICH LEADERSHIP AND GOVERNANCE STRUCTURE?
PUBLIC SECTOR AUDIT COMMITTEE

4. PUBLIC SECTOR AUDIT COMMITTEE FORUM (PSACF)
Develop Guidance Papers for Public Sector Audit Committee Members
Maintain a database of suitably qualified individuals that would like to serve on public sector audit committees
Host annual round table discussions for audit committee members
Advertising vacancies for public sector audit committee members
Visit PSACF website at

5. Members

6. #1: Role Clarity
The roles of the audit committees and other committees, such as the finance committee, risk committee (where separate), municipal public accounts committee and performance committee, should be clarified to minimise overlap and promote the effective use of these structures.
The terms of reference is the document that gives the audit committee direction and focus with respect to its roles and responsibilities to its stakeholders. It should be clearly written and define the expectations of the audit committee.

7. #2: Independence
The independence of the audit committee may be impaired due to previous/current relationships of audit committee members or the audit committee as a whole and political standing, among other factors.

8. #3: Attracting member with relevant Knowledge, skills and experience
Minimum competency levels not applicable to audit committee members
Non-payment of audit committee members who are currently working in the public service
Audit Committee Remuneration
Differences in rates
Differences in practices for payment of preparation time

9. #4: Lack of commitment from members
Preparation for meetings
Reading documents prior to meetings
Attendance of and participation in meetings

10. #5: Quality of information provided by management
Incomplete submissions
Inaccurate submissions
Late submissions
Inappropriate representatives

11. #5: Quality of information provided by management
Incomplete submissions
Inaccurate submissions
Late submissions
Inappropriate representatives

12. Audit Committee Competency Framework
Audit committee composition
Size
Membership
Independence
Consideration for new members
Rotation of members
Competencies of an effective chair
Competencies of members
Ongoing assessment and evaluation
Public Sector Audit Committee Competency Framework Checklist Guideline

13. Senior Executive: Public Sector
THANK YOU
Julius Mojapelo
Senior Executive: Public Sector
@saica_ca_sa
#CApublicsector