Abstract:
The paper presents secondary empirical data from the Common Body of Knowledge study, on the use
of audit tools and techniques by internal auditors in South Africa and compared its findings on South African
internal audit functions with those of developed regions. It investigates the current use of the audit tools and
techniques by the internal auditors in South Africa. This paper also reviewed relevant literature to support
arguments for the use of audit tools and techniques by the internal auditors. The study found that internal audit
functions in South Africa use audit tools and techniques similar to that of developed regions. The paper also found
that internal auditors mostly use audit tools and techniques, such as risk based planning electronic, communication,
analytical reviews and working papers. The paper concludes that, while other audit tools and techniques are
important to have, the most preferred enhances the quality of the audit process.
