Mandisa Makubu

Chartered Accountant (SA) with over six years of experience in financial audit, group audits, financial reporting, risk assessment, internal controls, and regulatory assurance. Experienced across listed entities, multinational groups, public sector organisations, and private companies through roles at Deloitte, KPMG, and Bonakude Consulting. Passionate about auditing because it provides an opportunity to understand how businesses operate, identify opportunities for improvement, strengthen governance, and add value through practical recommendations.

Experienced working with local and international teams, including supporting Dutch audit engagements and reviewing foreign component work as part of ISA 600 group audits. Industry exposure includes logistics, mining, manufacturing, FMCG, agriculture, education, healthcare, hospitality, financial services, media, energy, government, and infrastructure.

Senior Consultant – ESG Assurance - Deloitte Netherlands - Remote

(2024-12 - 2026-05)

Secondments: Audit Analytics, Financial Audit and Independence

• Performed assurance procedures over sustainability and regulatory reporting information for multinational clients.
• Tested greenhouse gas emissions, electricity consumption, and other reported metrics through inspection of invoices, reconciliations, and management calculations.
• Performed ISA 600 group audit procedures and reviewed deliverables relating to United States and Swiss audit components.
• Supported Dutch engagement teams on both first-year and recurring audit engagements.
• Drafted technical accounting and auditing memoranda and consulted with Deloitte's Professional Practice Department (PPD) on complex matters.
• Tested revenue, expected credit loss allowances, and lease accounting balances.
• Supported Audit Analytics and Risk Sensing initiatives through data analytics and AI-enabled risk assessment procedures.
• Assisted the Independence function with compliance reviews and assessments relating to non-audit services.
• Addressed review notes raised by engagement quality review teams.

Audit Senior - Deloitte Africa

(2022-03 - 2024-06)

• Led audit engagements and supervised junior team members throughout planning, execution, and completion phases.
• Reviewed annual financial statements and identified IFRS disclosure gaps.
• Performed substantive testing of revenue, inventory, cost of sales, operating expenses, other income, accruals, provisions, trade receivables, leases, tax balances, goodwill, and foreign currency balances.
• Tested journal entries and investigated unusual transactions.
• Assessed expected credit loss allowances in accordance with IFRS 9.
• Recalculated lease liabilities, right-of-use assets, depreciation, and interest under IFRS 16.
• Tested revenue recognition in accordance with IFRS 15.
• Reviewed IFRS 7 financial instrument disclosures and investment-related disclosures.
• Assessed the appropriateness of Foreign Currency Translation Reserve (FCTR) calculations and disclosures.
• Reviewed tax computations and assessed compliance with applicable tax legislation.
• Performed preliminary and concluding analytical reviews to identify trends, key business drivers, and audit risks.
• Evaluated internal controls and communicated deficiencies through management letter points and audit findings.
• Participated in first-year audits, obtaining an understanding of business operations, accounting processes, controls, and key risks.
• Drafted engagement letters, management letter points, and audit documentation.
• Consulted with Deloitte's Professional Practice Department on technical accounting and auditing matters.

Financial Accountant - Link Africa

(2024-01 - 2024-12)

• Supported month-end close processes and preparation of management accounts.
• Processed journals, including accruals and adjustment entries.
• Analysed revenue and investigated variances.
• Assisted with tax calculations and financial reporting requirements.
• Calculated depreciation across multiple asset categories.
• Performed IFRS 16 lease accounting calculations and processed associated accounting entries.
• Prepared balance sheet reconciliations and supported financial reporting activities.

Audit Consultant - Bonakude Consulting

(2021-06 - 2022-02)

• Reviewed supply chain management submissions for a state-owned entity and raised findings relating to non-compliance with procurement requirements.
• Reviewed property, plant and equipment expenditure for the Department of Health.
• Identified and reported irregular, fruitless, and wasteful expenditure.
• Assisted with internal audit and compliance review activities.
• Supported governance, risk management, and control assessments.

Audit Trainee - KPMG South Africa

(2017-02 - 2020-06)

• Reviewed annual financial statements for listed entities.
• Assessed multi-level consolidations and consolidation journal entries in accordance with IFRS 10.
• Performed substantive testing over operating expenses.
• Assisted with audit planning, execution, and completion procedures.

Higher Diploma in Accountancy - Accountancy - University of the Witwatersrand (2016)

Bachelor of Accounting Sciences - Accounting Sciences - University of the Witwatersrand (2015)

Chartered Accountant (SA) - Accountancy - South African Institute of Chartered Accountants (SAICA)