This study explored specific features of the internal audit function in South Africa that affects the demand for
internal auditors in this country. The study compared the views of chief audit executives of large listed
companies with those working for other (smaller) South African companies. There were differences in the
views held by these two groups of executives.
The results showed that most employees in an internal audit function are employed at a senior internal auditor
level and although staff movements occur, the incumbent chief audit executive remains in that position for a
relatively lengthy period. There is a shortage of competent internal auditors at various levels in South Africa,
especially in the operational/performance and financial audit areas. Other features that were investigated in
the study include experience, qualifications and remuneration of chief audit executives, internal audit
vacancies per specialisation field, and recruitment sources.
Various areas for future research were identified, including exploring the need to introduce a formal
traineeship programme for internal auditors, the skills requirements at different internal audit post levels, and
the standing of the Certified Internal Auditor designation in the work environment.
Barac, Karin; Motubatse, Kgobalale Nebbel; Erasmus, Lourens J.; Van Staden, J.M.(Southern African Institute of Government Auditors, 2013)
The role of internal auditors has changed especially dramatically over the last 20 years, with resultant
challenges to their formally acquired competencies. In response, the internal auditing profession regularly
Fourie, Houdini; Plant, Kato; Coetzee, G.P. (Philna); Van Staden, J.M.(Southern African Institute of Government Auditors, 2013)
Internal auditing is playing an increasingly important role within organisations. The growing demand for
internal auditors, as business and corporate governance partners to organisational management, places a
Plant, Kato; Coetzee, G.P. (Philna); Fourie, Houdini; Steyn, Blanche(Southern African Institute of Government Auditors, 2013)
The need for competent internal audit staff in South Africa is increasing significantly. Skills development
initiatives are high on the agenda of the internal audit profession globally. Prior research has addressed