1. Auditing & Risk Management Value Chain
OAG-IAS
Presenter: Abraham Lentsoane | National Treasury | 09 October 2018

2. SCOPE
Value chain
Internal audit value chain links

3. VALUE CHAIN
Activities carried out to provide a usable product/needed service
Internal
External
Combination
Primary
Secondary/Support

4. INTERNAL AUDIT VALUE CHAIN LINKS
Alignment of strategic direction
Risk management and monitoring
Operational effectiveness
Quality and compliance
Financial non-financial reporting
Responsiveness to customer and regulatory needs

5. CONCLUSION Institution as a whole Objective of the institution
One of the links

6. CONCLUSION

7. THANK YOU