Cost Breakdown Matrix Annexure B to Terms of Reference
Project Objective/Scope
Partner/Director
GENERAL MANAGEMENT OF THE INTERNAL AUDIT FUNCTION
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Review of Internal Audit and Audit Committee Charters
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Preparation of three year Strategic Plan and one year
Internal Audit Plans
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Facilitation of risk assessment workshops
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Quarterly Reporting and Attendance of Audit Committee
Meetings
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Preparation and Attendance of Risk Committee Meetings
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Attendance of EMC meetings
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Liaison with Auditor General
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Overall project management including client interaction
EXECUTION OF INTERNAL AUDITS
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Training Management
Manager
Assistant Manager
Senior Internal
Auditor
Junior Auditor
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Y1
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Evaluate the measures instituted by management to
ensure the economical, efficient and effective use of
resources.
The reviews will cover the following areas:

Quality of trainers and partnerships.

Quality of training materials and response time to
changes in public sector.

Accessibility of resources from international partners.

Monitoring and evaluation of training delivery.
Change Management

Review adequacy and effectiveness of controls on
change management strategy.

Review the adequacy and effectiveness of controls to
ensure appropriate transitional structure to the NSG's
requirements.

Review the adequacy and effectiveness of controls to
ensure compliance to the policies and regulatory
requirements set for National Departments.
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Total
Y2
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Y3
Cost Breakdown Matrix Annexure B to Terms of Reference

Review the adequacy and effectiveness of controls to
ensure transparent and effective communication with
stakeholders within and outside NSG.

Review the adequacy and effectiveness of controls to
ensure monitoring and approval of implementation
plan.
Assets and Resources
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Review of Knowledge and information Management
strategy:
 Obtain and review the adequacy and completeness of
the Knowledge and Information Management Strategy.
 Perform interviews with the Business and ICT
Management team to confirm their strategic direction
and input to Knowledge and Information Management.
 Assess the logical access to Knowledge and
Information Management infrastructure.
Governance
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Review the adequacy and effectiveness of controls to
ensure:

Political support for the School of Government
(Stakeholder Management).

Government focus on skills development for
Management staff and up in the Public Service.

Governance committees are in place and are
effective.

Delegations of authority in place.

Specific sectorial platform for engagement with HR
Development practitioners across national provincial
departments.

National forum of public service trainers.

Engagement through Governance and
Administration cluster.
Information and Integrity Reliability
Review of Master Systems Plan:
-Approval of plan
Cost Breakdown Matrix Annexure B to Terms of Reference
-MSP plan is aligned to ICT objectives and strategy
-Plan is properly funded
-The implementation of the plan is monitored by
management.
-The plan is reviewed on a regular basis to accommodate
emerging risks relating to ICT.
Financial Management
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Review the adequacy and effectiveness of controls in place
to ensure adequate funds and skills to implement the
approved strategy and the following:

MTF process.

Internal Budgeting process.

Debtors’ management.

In year monitoring of the budget (monthly
Management accounts and reporting against revenue
targets).

Human Resources capacity including skills
assessment.
Information Technology(CAATs Review)
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Identify employees with banking details that match
supplier’s banking details
Identify duplicate suppliers accounts.
Performance Information
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Review the Performance Information policies for
adequacy, effectiveness and compliance with the
relevant legislation e.g. the National Treasury
Framework for Managing Programme Performance
Information.
Review of the SMART criteria assessment (as per the
Framework for Managing Programme Performance
Information issued by National Treasury) of the
performance objectives, performance indicators and
targets.
Review of the alignment of the objectives,
performance indicators and targets between the
Strategic Plan, the Annual Performance Plan.
Pre-Annual Auditing of Performance information
evidence files using 1st and 2nd quarter reports.
Human resources capacity which impacts on the
achievement of set objectives.
Cost Breakdown Matrix Annexure B to Terms of Reference
Finance( Financial Discipline Controls Review)
Review key controls implemented by management over the
financial discipline

Revenue and receivables
o
Review controls relating to the
completeness, accuracy and validity of
recorded revenue and related receipts;
o
Evaluate the controls around debtor’s
management, including payment terms per
contract, penalties charged on overdue
accounts and monitoring of long
outstanding debtors; and
o
Financial and operational controls in the
following areas will be addressed:
 Credit control;
 Order processing;
 Invoicing; and Receipts from
customers.

Procurement and Accounts Payable
o
Evaluate the design and effectiveness of
processes and controls to ensure that
expenditure and related payments are valid,
accurate and completely recorded.
o
Financial and operational controls in the
following areas will be addressed:
 Ordering and procurement;
 Receiving;
 Supplier payments;
 Sundry expenses;

Bank and Cash
o
Evaluate the design and effectiveness of
processes and controls over cash and
banking activities to ensure that they are
valid, accurate and completely recorded;
and
o
Financial and operational controls in the
following areas will be addressed:
 Banking and cash receipts;
 Bank Reconciliations;
 EFT Payments;
 Petty cash
 Manual invoices
 Physical security.
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Cost Breakdown Matrix Annexure B to Terms of Reference