Jana Wessels

As organisations generate unprecedented volumes of data, internal audit functions have an opportunity to move beyond traditional assurance and deliver the insights that drive better decisions, stronger governance and improved organisational performance. In a world where organisations are generating more data than ever before, the ability to collect information is no longer a competitive advantage.

There was a time when organisations struggled to find information. Decisions were often influenced by instinct, experience and limited visibility into what was happening across the business. Today, the challenge is very different. Most organisations have access to more information than they know what to do with. Every transaction, customer interaction, website visit, procurement process,

Rethinking What Audit Outcomes Really Tell Us Every time allegations of corruption emerge within a public institution, municipality, state-owned enterprise or large organisation, the same question inevitably follows: “But didn’t they receive a clean audit?” The question reflects a belief that many of us have come to accept without much scrutiny. We tend to view

Automation and the Future of Professional Judgement The auditing profession has spent decades pursuing a legitimate objective: improving audit quality through greater consistency. Methodologies have become increasingly structured, technology has become deeply embedded within the audit process, and automated workflows now guide many aspects of the audit process. The benefits are undeniable. Standardisation reduces the

Why consultant-led audit readiness cannot replace year-round financial management? Every year, public sector entities develop audit action plans aimed at improving audit outcomes. Yet many of these plans have a familiar feature: the appointment of consultants to prepare annual financial statements and support audit readiness. In some cases, this intervention becomes the primary response to