Regional Reflections:

GLOBAL
PERSPECTIVE

Africa Fast Fact

Executive Summary and helped push the relevance and importance of internal
audit up the agenda. These reforms have had a ripple effect
Regional Reflections: Africa is a customized research report
across much of the continent. Good governance is now
that provides an African perspective on the findings from
often seen as key to strengthening the competitive perfor-
CBOK 2015, the largest ongoing study of internal audit
mance of African business and a crucial tool in the fight
professionals in the world. Building on the 10 imperatives
against corruption in some government departments and
for internal audit that were presented at The IIA’s 2015
in the private sector.
International Conference, this report highlights unique
Africa’s internal auditors are well placed to support
concerns for Africa and provides insights from internal
better governance and are playing a leading role within
audit leaders in the region.
their organizations. They generally have good reporting
Ongoing changes in African economies and governance
lines to the board and involve their stakeholders in the
systems have created notable differences between regions
audit process—crucially seeking feedback about their
within Africa, which will be described throughout this
activities against agreed objectives to maintain the rele-
report. See appendix A for key demographic information
vance of internal audit’s work.
about each of the regions analyzed.
But many improvements are a work in progress.
South Africa clearly leads the way in building a strong
Risk management systems, for example, are not always
foundation in corporate governance, risk management,
formalized and reporting lines can be confused or not
and internal audit processes. One of the key drivers is the
independent from executive management in some orga-
King Report on Corporate Governance (King III), which
nizations. That has put too many chief audit executives
has encouraged organizations to strengthen their boards
(CAEs) under pressure from their chief executives to alter

CBOK
The Global Internal Audit
Common Body of Knowledge
audit findings. These issues echo concerns shared by audi-
tors in other parts of the globe.
Africa’s CAEs are making the case for extra resources
but need to continue to secure significant increases in
expenditure on automated auditing tools. CAEs need to
be seen playing a lead role in their organizations—and
in their ambition for their departments, its skills, and
training. But every auditor can join the fight. Investing
in training and development—particularly those crucial,
intangible communication and leadership skills, and
technology-related skills—is going to be key if the region’s
auditors are to fulfill their potential.
Section 1: Play a Leading Role
1. Anticipate the Needs of Stakeholders.
Africa’s internal auditors are well placed to play a lead-
ing role in the success of their organizations. To serve
stakeholders well, auditors must understand and, where
possible, anticipate their needs. That entails communicat-
ing effectively and regularly with the board, management,
and other internal audit users in the preparation of audit
plans. And, just as importantly, seeking and receiving
timely feedback on the relevance and quality of internal
audit’s work
With the exception of Northern Africa, internal audi-
tors in all of the continent’s regions score above the global
average in the range of stakeholders they consult with
during audit planning and from whom they seek evalu-
ation (see exhibit 1 and exhibit 2). Southern Africa was
particularly well engaged with stakeholders. “The advent
of King III—the corporate governance framework—was
widely embraced,” says Shirley Machaba, Africa inter-
nal audit leader and public sector industry leader, PwC,
Pretoria, South Africa. “In the public sector, and more
generally, there has been tremendous buy-in by stakehold-
ers, including management, the board, and others, in the
role and importance of internal audit.”

Exhibit 1 Resources Used to Establish the Audit Plan

100%

79% 79%
80% 74%
72% 72%
69% 67% 68%
65%
60% 62%
60% 58% 58%
56% 56%
50% 50%

40%

25%
20%

0%
Central & Western Africa Northern Africa Southern Africa Regional Average Global Average
Eastern Africa

Requests from management Consultations with divisional Requests from the audit committee
or business heads

Note: Q48: What resources do you use to establish your audit plan? (Choose all that apply.) CAEs only. n = 241 for Africa. n = 3,052
for global average.

2  ●  Regional Reflections: Africa

Exhibit 2 Performance Measured Against 2. Develop Forward-Looking Risk Management
Stakeholder Expectations Practices.
Despite the fact that Africa scores well in communicat-
Southern Africa 48% ing with its stakeholders, risk management procedures at
many of the continent’s organizations are often informal,
Western Africa 40% in the early stages of development, or not in place (see
exhibit 3).
Central & 38%
Eastern Africa “The majority of internal auditors may lack the ability
Northern Africa 20% to identify and assess risks for the purpose of risk-based
auditing in absence of a formalized, organizational pro-
Region Average 40% cess,” Parity Twinomujuni, president of AFIIA and chief
executive officer, National Housing and Construction Co,
Global Average 32%
Kampala, Uganda, says. He says internal auditors need
0% 10% 20% 30% 40% 50% to first educate management about risk management,
advise (or help to put in place) a framework for risk man-
Note: Q90: What specific measures does your organization agement, and then be prepared to help with the initial
use to evaluate the performance of its internal audit activity?
(Choose all that apply.) CAEs only. n = 200 for Africa. n = 2,637 assessment and monitoring of the process until it matures.
for global average.

Exhibit 3 Level of Development for Risk Management Processes

Southern Africa 68% 29% 3%

Formal risk management
Central & or enterprise risk
47% 38% 14% management (ERM)
Eastern Africa
is in place.
Northern Africa 43% 21% 36%
Risk management
processes are informal
Western Africa 41% 48% 11% or just developing.

Region Average 53% 35% 12% No risk management

processes are in place.
Global Average 53% 37% 10%

0% 20% 40% 60% 80% 100%

Note: Q58: What is your organization’s level of development for its risk management processes? CAEs only. Due to rounding, some
totals may not equal 100%. n = 206 for Africa. n = 2,709 for global average.

www.theiia.org/goto/CBOK  ● 3

ACTION POINTS: RISK MANAGEMENT
1 . Review the understanding of risk with
the audit committee (or board) and line
managers.
2 . Help to educate the organization to see
risks as opportunities, not just threats.
3. Understand the strategic planning process
and align the internal audit plan with the
strategic plan. Share this information with
management to win sponsorship for a risk-
based approach.
4 . Think strategically. Try meeting with exter-
nal auditors to share the internal audit
strategy and trade key information (e.g.,
general information technology [IT] con-
trols) to relay strategy. Allocate time to run
some control tests on their behalf.
5 . Understand the macro process and sub-
processes to be audited, and identify the key
risk and control activities that impact the
subject area. Make sure the process owners
respond to the control self-assessment.
Exhibit 4 Functional Reporting to Audit Committees
100%
94% 94% 92% 90%
80%
64% 62%
60%
40%
20%
0%
Southern Central & Western
Africa Eastern Africa Africa
Note: Q78: Is there an audit committee or equivalent in your organization? CAEs only. Compared to Q74: What is the primary
functional reporting line for the chief audit executive (CAE) or equivalent in your organization? CAEs only. n = 201 for Africa.
n = 2,634 for global average.
4  ●  Regional Reflections: Africa
3. Continually Advise the Board and Audit
Committee.
Many of Africa’s CAEs are in an excellent position to
educate and inform the board and the audit committee
on their organization’s risks and to provide advice and
assurance. In Southern, Central, and Eastern Africa, more
than 90% of CAEs say that they have an audit commit-
tee or equivalent. Out of these, nearly all say they report
functionally to the audit committee (see exhibit 4). Both
of these statistics are substantially higher than the global
average, showing that it is relatively easy for many CAEs in
Africa to communicate directly with the audit committee
or board. However, not all parts of Africa report having
equal access. In Western Africa, only 62% report func-
tionally to the audit committee or board, and Northern
Africa is even lower at 43%, which is well below the global
average. In addition, not all boards comprise independent
members, particularly in the public sector, making internal
audit’s role as educator vital.
4. Be Courageous.
Almost 1 out of 3 respondents (31%) say they have had
pressure put on them to modify or suppress legitimate
86% 84%
75%
Audit committee
or equivalent
54% exists
43% 43%
Functional
reporting to audit
committee or
equivalent, or
board
Northern Regional Global
Africa Average Average
audit findings during their careers. The real figure could be
higher, as 9% of respondents in the region say they would
prefer not to answer the question (see exhibit 5). For
CAEs, the pressure comes mostly from the chief executive
officer (CEO) (52%) or the chief financial officer (CFO)
(25%) (Q77b, n = 223). “It is a difficult job to be a CAE,
and one of the foremost qualities to have is courage,” says
Pritila Gayan, chief internal auditor, Lux Resorts and
Hotels, Floréal, Mauritius. “No CAE should allow himself
to be pressurized or bullied into changing a finding he
believes is correct.”
That can be easier said than done, though, especially if
reporting lines are not clear or where the audit committee
is made up of management team members. Gayan says
that even if the functional reporting line to the audit com-
mittee is present, in practice, the CAE mostly deals with
the CEO, CFO, and senior management. “Whether you
want to or not, you need to maintain good relationships
with these people, otherwise you cannot audit anything,”
she says. Meeting regularly with the board and audit com-
mittee is crucial in the effectiveness of reporting lines to
ensure the independence is maintained, she adds.
ACTION POINTS: BE COURAGEOUS
1 . Set out a process for resolving important
differences of opinion in the audit charter.
2. Ensure the procedure is clearly communi-
cated to the audit team and management.
3. Have the courage to escalate business criti-
cal findings to the highest level.
4. Obtain the support of the board and exec-
utive management by building a strong and
trusting relationship.
Section 2: Beat the Expectations Gap
5. Support the Business’s Objectives.
Almost 7 out of 10 CAEs in Africa say their audit depart-
ments are fully aligned or almost fully aligned with the
strategic plans of their organizations—compared to about
6 out of 10 globally (Q57, n = 2,756). However, in many
of the region’s organizations, risk management processes
are informal or just starting to develop, which means that
auditors need to ensure that they are able to provide the

Exhibit 5 Pressure to Change Findings

Southern Africa 32% 8% 61%

Central & 31% 8% 61%

Eastern Africa
One time or more
Northern Africa 28% 15% 57%
I would prefer not to
answer.
Western Africa 30% 11% 59%
Never
Region Average 31% 9% 60%

Global Average 23% 11% 65%

0% 20% 40% 60% 80% 100%

Note: Q77: During your internal audit career, have you experienced a situation where you were directed to suppress, or significantly
modify, a valid internal audit finding or report? Due to rounding, some totals may not equal 100%. n = 729 for Africa. n = 11,055 for
global average.

www.theiia.org/goto/CBOK  ● 5
kind of risk-based auditing that supports the organization’s
objectives (see exhibit 3) by assisting and facilitating the
formalization of the risk management policy and processes.
6. Identify, Monitor, and Deal with Emerging
Technology Risks.
Globally, internal audit departments are planning big
shifts in emphasis toward auditing their organizations’
technology-related capabilities, and the region is no excep-
tion. A top priority worldwide is cybersecurity.
TECHNOLOGY’S TOP 10 RISKS
1 . Cybersecurity
2 . Information Security
3. IT Systems Development Projects
4 . IT Governance
5 . Outsourced IT Services
6 . Social Media Use
7. Mobile Computing
8 . IT Skills Among Internal Auditors
9. Emerging Technologies
1 0. Board and Audit Committee Technology
Awareness
Source: Navigating Technology’s Top 10 Risks: Internal Audit’s Role by
Philip E. Flora and Sajay Rai, a CBOK 2015 Practitioner Study
report available at www.theiia.org/goto/CBOK.
7. Enhance Audit Findings Through Greater Use
of Data Analytics.
When it comes to auditors in Africa making extensive use
of technology for internal audit processes, it is a story of
the haves and have nots. Audit departments in Northern
Africa say they make extensive use of such techniques,
while Central, Eastern, and Western African countries
report lower percentages. Better use of IT could help audi-
tors to work smarter (see exhibit 6).
Ruth Doreen Mutebe, head of internal audit at Finance
Trust Bank, Kampala, Uganda, says that while audit
departments understand the need to use technology audit
tools, they are often constrained by budgets. “This arises
from either a perception of what value management
expects to get out of the technology, the attitude of man-
agement toward internal audit, or just resource constraints
in the organization as a whole,” she says. She also says that
auditors in Uganda usually have accounting backgrounds
and are often averse to using technology until they receive
adequate training. They also often see IT as an operational
or support tool rather than one of strategic importance.
This is reflected in the survey results showing 6% for
Central & Eastern Africa.
“CAEs need to create and continue discussions pro-
moting the benefits of using IT and the strategic and

Exhibit 6 Use of Technology for Internal Audit Processes

Northern Africa 27% 7% 40% 27%

Extensive use of
Southern Africa 14% 29% 37% 20% technology

Appropriate use of
Western Africa 10% 27% 30% 33% technology

Central & 6% Some use of office

26% 28% 40% information technology
Eastern Africa
Primary reliance on
Region Average 11% 26% 32% 32% manual systems

Global Average 13% 26% 39% 23%

0% 20% 40% 60% 80% 100%

Note: Q44: How would you describe the use of technology to support internal audit processes at your organization? CAEs only.
Due to rounding, some totals may not equal 100%. n = 233 for Africa. n = 3,002 for global average.

6  ●  Regional Reflections: Africa

competitive advantages that come with it,” she says. Those Program] results, but not many organizations have gone
conversations should take place with internal audit staff, through an external assurance. The easier-to-implement
executive management, and the board through the audit standards are generally complied with; for example, stan-
committee. “It doesn’t hurt to live by example, either— dards related to positioning of the department, reporting
trying out freely available IT tools and demonstrating the relationships, etc. The more difficult to implement stan-
results and value that comes from them,” she adds. dards like workpaper-related, QAIP, and risk assessment is
where you find selective application of the Standards.” (See
8. Go Beyond The IIA’s Standards.
exhibit 8.)
There are wide regional variations concerning auditors
who say they are using all of The IIA’s International
Standards for the Professional Practice of Internal Auditing
Section 3: Invest in Excellence
(Standards), with Southern Africa leading the way at 9. Invest in Yourself.
79%, which is well above the global average. Elsewhere
Only 1 out of 4 internal auditors in Africa hold an inter-
in Africa, percentages are below the global average for use
nal audit qualification. It is vital for internal auditors
of all of the Standards, but nearly all respondents indicate
to invest in these critical certifications to have fulfilling
at least partial use (see exhibit 7). Conformance with
careers and contribute effectively to their organizations.
IIA Standards increases the relevance and profile of both
More than 1 in 3 internal auditors spend more than 40
the audit department and team, provides auditors with
hours a year in formal training, including in those coun-
resources and tools to better serve their organizations, and
tries where few currently hold IIA certifications. In a
helps educate the board on good governance and control
dynamic business environment, though, internal auditors
procedures.
need to supplement the training provided by their organi-
“Every internal audit department implements some
zations with personal investment if they are to get ahead.
bits and pieces of the IPPF [International Professional
Technical competence, which builds confidence
Practices Framework],” says Twinomujuni. “For example,
among stakeholders, is only part of the story. “In the
we have used QAIP [Quality Assurance and Improvement

Exhibit 7 Standards Use

Southern Africa 79% 18% 3%

Central &
54% 41% 5% Yes, all of the Standards
Eastern Africa
Partial yes, some of the
Western Africa 42% 45% 13%
Standards

Northern Africa 39% 52% 9% No

Average 62% 33% 5%

Global Average 59% 29% 13%

0% 20% 40% 60% 80% 100%

Note: Q98: Does your organization use the International Standards for the Professional Practice of Internal Auditing (Standards)?
Due to rounding, some totals may not equal 100%. n = 680 for Africa. n = 9,385 for global average.

www.theiia.org/goto/CBOK  ● 7
Exhibit 8 Assurance and Improvement Components in Place

80%

60% 59%

52%
47% 47% 47%
44% 45% 45% 44%
41% 40%39%40%
40% 39%
36%
34%
32%
29%
25%
23% 23%24%
21% 21% 21%
20% 19%
17%
15%
11%
9%

0%
Southern Africa Central & Eastern Africa Western Africa Northern Africa Global Average

Periodic internal assessment (Standard 1311)
Ongoing internal assessment (Standard 1311)
External assessment at least once every
five years (Standard 1312)
Reporting on the program to the board at
least annually (Standard 1320)
Disclosure of noncomformance (Standard 1322)
None/not applicable/I don't know/not using the Standards

Note: Q100: What components of a Quality Assurance and Improvement Program (QAIP) have been implemented in your internal
audit department? (Choose all that apply.) n = 284 for Southern Africa. n = 271 for Central & Eastern Africa. n = 87 for Western
Africa. n = 45 for Northern Africa.

workplace, technical proficiency is a given,” says Ruth
Doreen Mutebe. “It’s the soft skills that matter. The ability
to manage people, communicate, make effective presen-
tations, and manage important relationships seriously
impacts the success or failure of an internal auditor.”
She also advises people coming up in the profession
to spend plenty of time understanding the business
they are auditing and the industry in which it operates.
“Appreciation of the context of the business puts the audi-
tor in a better position to give appropriate support and
advice to management effectively,” she adds.
Auditors can use The IIA’s Career Map tool to under-
stand where they need to build the skills and competencies
to be able to move to the next stage in their careers. It is
free for IIA members at https://na.theiia.org/careermap/
Pages/Career-Map.aspx
10. Recruit, Motivate, and Retain Great Team
Members.
Internal audit departments in African countries often
struggle to attract the right calibre of people. Salaries can
be low and auditing is not well-understood outside the
profession. In small departments, the career path can be
limited unless the incumbent managers and CAE leave.
But having the right people is essential if internal audit is
to fulfill its potential.
The CAE has to advocate for the department and the
budget to obtain the required skills. “Continuous design
and deployment of high impact and low cost training on
soft skills, industry specific, and risk management is very
important,” says Mutebe.

8  ●  Regional Reflections: Africa

 ACTION POINTS: DEVELOPING THE TEAM 10 IMPERATIVES FOR INTERNAL AUDIT

1 . Develop training programs based on The Play a Leading Role

IIA’s global standards for quality assess- 1 . Anticipate the needs of stakeholders.
ment, including a QAIP. 
 2. Develop forward-looking risk management
practices.
2 . Use co-sourcing with other assurance pro-
viders to develop knowledge transfer into
3. Continually advise the board and audit
committee.
the audit department.
4. Be courageous.
3. Introduce rotation for managers to
improve diversity and business knowledge Beat the Expectations Gap
in the function. 
 5. Support the business’s objectives.
4 . Consider flexibility in work arrangements, 6 . Identify, monitor, and deal with emerging
such as telecommuting and flexible sched- technology risks.
ules, among others. Employees who have 7. Enhance audit findings through greater
flexible schedules work harder, stay longer, use of data analytics.
have less stress, and are healthier. 
 8. Go beyond The IIA’s Standards.

5 . Exploit The IIA’s website as a daily source Invest in Excellence

for quick training tools: TV channels; peri-
9. Invest in yourself.
odic publications such as Smart Brief;
1 0. Recruit, motivate, and retain great team
webinars; and independent tools. 

members.

About the Author Content Advisers

Arthur Piper, PhD, is an award-winning writer and editor
with more than 20 years’ experience specializing in inter-
nal auditing, risk management, corporate governance, and
emerging technologies. He has been managing director of
the editorial services company, Smith de Wint, since 1996.
He has been Associate Research Fellow at the University
of Nottingham (UK) in the Department of Culture,
Film, and Media since 2006, and specializes in the critical
understanding of emerging technologies.
Parity Twinomujuni, President AFIIA (Uganda)
Kafaso Millinga, AFIIA (Tanzania)
Acknowledgments
The IIA Research Foundation thanks the African
Federation of Institutes of Internal Auditors (AFIIA) for its
support in developing the content of this report.

About the Project Team

Report Review Committee

Jenitha John (South Africa)

Augustino Mbogella (Tanzania)
Irene Nwankwo (Nigeria)
Amour Souiden (Tunisia)

www.theiia.org/goto/CBOK  ● 9
Appendix A
Internal Audit in Africa
Exhibit A1 Geographic Distribution of African Exhibit A2 Ratio of Men to Women
Respondents

Western Africa 80% 20%

9% Central & 80% 20%

Eastern Africa

Northern Africa 80% 20%

37%
42% Southern Africa 60% 40%

Region Average 72% 28%

12%

Global Average 62% 38%

0% 20% 40% 60% 80% 100%

9% Northern Africa 12% Western Africa Male Female

37% Central & Eastern Africa 42% Southern Africa
Note: Q4: What is your gender? n = 1,013 for Africa.
n = 12,579 for global average.
Note: Q6: In what region are you based or primarily work? n =
1,016.

Exhibit A3 Respondent Age (in Categories)

Southern Africa 21% 45% 21% 11% 2% 29 or

younger

Western Africa 13% 55% 24% 8% 30 to 39

years
Central & 10% 46% 30% 14% 1%
Eastern Africa 40 to 49
years
Northern Africa 18% 33% 34% 11% 3%
50 to 59
years
Region Average 15% 46% 26% 12% 1%
60 years
Global Average 12% 36% 28% 19% 4% or older

0% 20% 40% 60% 80% 100%

Note: Q3: What is your age? (optional) Due to rounding, some totals may not equal 100%. n = 936 for Africa. n = 12,780 for global
average.

10  ●  Regional Reflections: Africa

Internal Audit in Africa
Exhibit A4 Responses Per Country

Count % of Region Count % of Region

Southern Africa Central & Eastern Africa
Botswana 17 1.7% Angola 1 0.1%
Lesotho 5 0.5% Burundi 0 0.0%
Namibia 19 1.9% Cameroon 11 1.1%
South Africa 370 36.4% Central African Republic 0 0.0%
Swaziland 14 1.4% Chad 0 0.0%
Subtotal 425 41.8% Comoros 0 0.0%
Congo, Democratic Republic
9 0.9%
Western Africa of the
Djibouti 0 0.0%
Benin 4 0.4%
Eastern Africa 1 0.1%
Burkina Faso 2 0.2%
Equatorial Guinea 0 0.0%
Cape Verde 0 0.0%
Eritrea 0 0.0%
Cote d'Ivoire (Ivory Coast) 16 1.6%
Ethiopia 6 0.6%
Gambia 1 0.1%
Gabon 1 0.1%
Ghana 8 0.8%
Kenya 24 2.4%
Guinea 4 0.4%
Madagascar 2 0.2%
Guinea-Bissau 0 0.0%
Malawi 14 1.4%
Liberia 1 0.1%
Mauritius 34 3.3%
Mali 8 0.8%
Mayotte 0 0.0%
Mauritania 0 0.0%
Mozambique 3 0.3%
Niger 1 0.1%
Reunion 2 0.2%
Nigeria 49 4.8%
Rwanda 4 0.4%
Saint Helena 0 0.0%
Sao Tome and Principe 0 0.0%
Senegal 5 0.5%
Seychelles 0 0.0%
Sierra Leone 1 0.1%
Somalia 0 0.0%
Togo 22 2.2%
Subtotal 122 12.0% South Sudan 3 0.3%
Tanzania, United Republic of 135 13.3%
Northern Africa Uganda 50 4.9%
Algeria 37 3.6% Zambia 13 1.3%
Egypt 22 2.2% Zimbabwe 63 6.2%
Libyan Arab Jamahiriya 2 0.2% Subtotal 376 37.0%
Morocco 16 1.6%
Tunisia 16 1.6% Total (from Africa) 1,016 100%

Western Sahara 0 0.0%

Note: Q6: In which region are you based or primarily worked?
Subtotal 93 9.2% n = 1,016.

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Internal Audit in Africa
Exhibit A5 Employee Levels

Central & 39% 6% 15% 41%

Eastern Africa

Western Africa 32% 5% 22% 41% CAE (chief audit

executive) or equivalent
Northern Africa 32% 15% 13% 40%
Director or senior
manager
Southern Africa 24% 13% 19% 44%
Manager

Region Average 31% 9% 18% 42% Staff

Global Average 26% 13% 16% 44%

0% 20% 40% 60% 80% 100%

Note: Q9: What is your position as an internal auditor in the organization? n = 865 for Africa. n = 12,716 for global average.

Exhibit A6 Organization Types

60%

51%
50%
45%
41% 42%
40%

30% 27%
25% 26%
24%
22% 22%
20% 19% 18% 19% 20%
20% 17%
15% 15%
13% 13% 12% 13%
11% 11%
10% 8%
6% 5%
3% 4%
1%
0%
Northern Africa Central & Southern Africa Western Africa Region Average Global Average
Eastern Africa

Public sector Financial sector Privately held Publicly traded Not-for-profit

(privately held and (excluding financial (excluding financial organization
publicly traded) sector) sector)

Note: Q15: What is the type of organization for which you currently work? and Q18: What is the primary industry classification of
the organization for which you work (or your primary client if you are a service provider)? n = 888 for Africa. n = 13,032 for global
average.

12  ●  Regional Reflections: Africa

Internal Audit in Africa

Exhibit A7 Average Age in Years Exhibit A8 Years of Internal Audit Experience

Northern Africa 40.3 Northern Africa 8.7

Central & Central &

39.6 8.6
Eastern Africa Eastern Africa

Western Africa 38.3 Western Africa 6.9

Southern Africa 37.2 Southern Africa 9.5

Region Average 38.5 Region Average 8.7

Global Average 41.2 Global Average 9.6

36 37 38 39 40 41 42 0 2 4 6 8 10

Note: Q3: What is your age? (optional). n = 936 for Africa. Note: Q10: Approximately how many years of professional
n = 12,780 for global average. experience do you have as an internal auditor? n = 900 for
Africa. n = 12,699 for global average.

Exhibit A9 Respondents with Internal Audit Exhibit A10 Internal Audit Higher Education
Certifications

Northern Africa 59%

Northern Africa 35%
Central & 47%
Central & 31% Eastern Africa
Eastern Africa
Western Africa 54%
Western Africa 35%
Southern Africa 64%
Southern Africa 50%
Region Average 56%
Region Average 39%
Global Average 43%
Global Average 43%
0% 20% 40% 60% 80%
0% 20% 40% 60% 80%
Note: Q5a: What were your academic major(s) or your most
Note: Q12: Which professional certifications and/or significant fields of study? (Choose all that apply.) n = 991 for
qualifications do you have related to internal auditing? (Choose Africa. n = 12,462 for global average.
all that apply.) n = 899 for Africa. n = 13,142 for global average.

www.theiia.org/goto/CBOK  ● 13
Internal Audit in Africa

Exhibit A11 Number of Employees in the Internal Audit Department

Northern Africa 33% 13% 30% 24%

Central & 32% 36% 22% 10%

Eastern Africa 1 to 3

Western Africa 27% 25% 27% 20% 4 to 9

10 to 49
Southern Africa 17% 27% 35% 22%
50 or
25% 29% 28% 17% more
Region Average

Global Average 24% 27% 29% 20%

0% 20% 40% 60% 80% 100%

Note: Q24: Approximately how many full-time equivalent employees make up your internal audit department? n = 838 for Africa.
n = 11,761 for global average.

Exhibit A12 Number of Employees in the Organization

Northern Africa 26% 17% 44% 13%

Central & Less than

51% 19% 25% 5%
Eastern Africa 500
500 to
Western Africa 42% 16% 37% 6% 1,500

34% 20% 26% 20% 1,501 to

Southern Africa
10,000

Region Average 41% 19% 28% 12% More than

10,000

Global Average 31% 18% 30% 21%

0% 20% 40% 60% 80% 100%

Note: Q19: For the entire organization in which you work, what was the approximate total number of fulltime equivalent employees
as of the end of the last fiscal year? n = 884 for Africa. n = 13,014 for global average.

14  ●  Regional Reflections: Africa

 About CBOK
SURVEY FACTS T he Global Internal Audit Common Body of Knowledge (CBOK) is the world’s
largest ongoing study of the internal audit profession. It includes two major com-
ponents: the internal audit practitioner study and the internal audit stakeholder study.
Respondents 14,518*
Countries 166 The practitioner study focuses on the CBOK 2015 Global Practitioner Survey,
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CBOK 2015 Practitioner Survey: Participation from Global Regions

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North
America 19%
Middle East
& North 8%
Africa South
Asia 5%

Latin East
America 14% Asia 25%
& Caribbean & Pacific
Sub-
Saharan 6%
Africa

Note: Global regions are based on World Bank categories. For Europe, fewer than 1% of respondents were from Central Asia.
Survey responses were collected from February 2, 2015, to April 1, 2015. The online survey link was distributed via institute email
lists, IIA websites, newsletters, and social media. Partially completed surveys were included in analysis as long as the demographic
questions were fully completed. In CBOK 2015 reports, specific questions are referenced as Q1, Q2, and so on. A complete list of
survey questions can be downloaded from the CBOK Resource Exchange.

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