Kesaobaka Molefe

Technical Assistant Audit Manager – Auditor-General of South Africa.

Chartered

Accountant (SA) with more than eight years' experience in public sector auditing and financial management at the Auditor-General of South Africa, including over five years in management and supervisory roles as Audit Senior/Assistant Manager and currently as a Technical Assistant Manager. Strong background in supply chain management compliance and asset management, with practical exposure to PFMA, MFMA, Municipal SCM Regulations, PPPFA, BBBEE policies, GRAP, GAAP and National Treasury Regulations. Experienced in reviewing procurement processes, assessing SCM compliance, reconciling and auditing asset registers, and evaluating internal controls to ensure transparency, fairness, and efficiency in line with legislation.

Proven ability to oversee staff performance, mentor SAICA trainees, and provide strategic guidance to audit teams. Skilled in preparing and reviewing financial and management reports, expenditure and variance analysis, and policy assessments to strengthen governance and support decision-making. Recognised for accurate reporting, sound judgement, and delivering value-adding recommendations under pressure.

TECHNICAL ASSISTANT MANAGER at Auditor General Of South Africa (2023-01 – Present)

Provide technical guidance and conduct detailed reviews for audit teams across government departments, entities, and agencies, focusing on financial reporting, performance information, and compliance matters.

• Analyse the State of the Nation Address (SONA) and National Budget Speech to assess potential impacts on auditees, audit focus areas, and risk assessment processes, enabling audit teams to make informed responses.
• Audit MTEF submissions, annual budget plans, and in-year expenditure reports to identify variances, assess funding requests, and recommend corrective actions in support of performance objective audits.
• Lead and review material irregularity consultations, ensuring accurate classification, robust documentation, and resolution in line with governance and legislative requirements.
• Audit and assess compliance with Supply Chain Management (SCM) requirements in line with relevant regulations and legislation, including the PFMA, MFMA, National Treasury Regulations, PPPFA, BBBEE policy, and Municipal Supply Chain Management Regulations, to ensure procurement processes are fair, equitable, transparent, competitive, and cost-effective, while providing recommendations to strengthen internal controls.
• Ensure overall Business Unit (BU) quality, monitoring adherence to audit methodology, professional standards, and statutory requirements.
• Track and report on BU scorecard and strategic objectives, highlighting achievements, risks, and necessary interventions to leadership.
• Support the preparation of management and audit reports, ensuring findings are evidence-based, clearly documented, and accompanied by practical, value-adding recommendations.
• Conduct peer reviews of audit files across diverse public sector entities to confirm compliance with accounting frameworks, legislation, and quality standards.
• Engage with senior departmental officials, parliamentary committees, and oversight bodies to discuss audit findings, emerging risks, and sector policy impacts.
• Mentor and assess SAICA trainees and audit staff, reviewing portfolios of evidence, providing technical coaching, and supporting APC readiness.
• Promote and integrate data analytics in audit processes to strengthen risk coverage, improve efficiency, and enhance audit quality.

AUDIT SENIOR/ASSISTANT MANAGER at Auditor General Of South Africa (2021-01 – 2023-12)

• Managed audits of municipalities, SOEs, and departments, ensuring compliance with GRAP, IFRS, PFMA, MFMA, and SCM regulations.
• Oversaw budget analysis, expenditure monitoring, and variance reviews to support accurate reporting and decision-making.
• Reviewed and analysed Annual Financial Statements, reconciliations, and disclosure notes for accuracy and compliance.
• Presented audit findings to Audit and Risk Committees, strengthening governance and financial oversight.
• Reviewed SCM compliance against PFMA, MFMA, Treasury Regulations, PPPFA, and BBBEE requirements.
• Directed audit teams, allocating work, supervising staff, and monitoring performance under tight deadlines.
• Review of annual reports, which include director's reports, audit committee reports, CEO's reports, etc.
• Train and develop the staff through on-the-job mentoring, manage the staff hours, allocate work, and monitor staff performance.
• Admin - Provide inputs to the Audit Manager when required, such as planning of audits under his/her control, budget, and other organizational reporting needs.
• Evaluated the appropriateness of the accounting framework and accounts for the entity's transactions.
• Prepared and evaluated reconciliations of financial information, financial statements, and accompanying notes.
• Re-perform reconciliations of financial statements line items (i.e. Property plant and equipment, Account Receivables, Account payables, Revenue, cash and cash equivalents etc.)
• Evaluated the entity's financial position using financial analysis, ratio analysis, trend analysis, and/or cash flow analysis.
• Prepared and analysed budgets and performed sensitivity analyses.
• Analyse the State of the Nation Address (SONA) and National Budget Speech to assess potential impacts on auditees, audit focus areas, and risk assessment processes, enabling audit teams to make informed responses.
• Audit MTEF submissions, annual budget plans, and in-year expenditure reports to identify variances, assess funding requests, and recommend corrective actions in support of performance objective audits.
• Lead and review material irregularity consultations, ensuring accurate classification, robust documentation, and resolution in line with governance and legislative requirements.
• Audit and assess compliance with Supply Chain Management (SCM) requirements in line with relevant regulations and legislation, including the PFMA, MFMA, National Treasury Regulations, PPPFA, BBBEE policy, and Municipal Supply Chain Management Regulations, to ensure procurement processes are fair, equitable, transparent, competitive, and cost-effective, while providing recommendations to strengthen internal controls.
• Ensure overall Business Unit (BU) quality, monitoring adherence to audit methodology, professional standards, and statutory requirements.
• Track and report on BU scorecard and strategic objectives, highlighting achievements, risks, and necessary interventions to leadership.
• Support the preparation of management and audit reports, ensuring findings are evidence-based, clearly documented, and accompanied by practical, value-adding recommendations.
• Conduct peer reviews of audit files across diverse public sector entities to confirm compliance with accounting frameworks, legislation, and quality standards.
• Engage with senior departmental officials, parliamentary committees, and oversight bodies to discuss audit findings, emerging risks, and sector policy impacts.
• Mentor and assess SAICA trainees and audit staff, reviewing portfolios of evidence, providing technical coaching, and supporting APC readiness.
• Promote and integrate data analytics in audit processes to strengthen risk coverage, improve efficiency, and enhance audit quality.

TRAINEE AUDITOR/SAICA ARTICLE at Auditor General Of South Africa (2018-01 – 2021-12)

• Evaluated the entity's financial position using financial analysis, ratio analysis, trend analysis, and/or cash flow analysis.
• Prepared and analysed budgets and performed sensitivity analyses.
• Taxation
• Calculated and evaluated the income tax payable for an individual.
• Prepared and evaluated income tax returns.
• Calculated and evaluated the income tax payable for a legal entity. VAT return on e-filing.
• Identified the entity's key business processes, including the procurement processes, and identified general and application controls, both manual and IT, within these business processes.
• Evaluated the adequacy of internal control, including application and general controls within the IT environment in thee context of the criteria or recognized framework.

Postgraduate Diploma in Postgraduate Diploma in Accounting Sciences-(CTA) – UNISA (2020-01 – 2020-12)

Bachelor Of Science in Bachelor of Accounting Sciences – University Of Pretoria (2016-01 – 2016-12)