Lovisa Nambahu-Mweya 

The Public sector internal auditor’s conference with the theme “Does Accountability Matter”, basically aims: To emphasis on the role of the Institute of Internal Auditors (IIA) and the importance of the Internal audit standards as well as the Professional Body. To place emphasis on the role of the internal auditors in the public sector as we have realized that there is a need to create awareness and share knowledge with our peers.

Internal audit function, being a strategic function has a role to play when it comes to accountability and governance.  Internal auditors report administratively to the head of the institution specifically the CEO, MD, CRO and Executive Directors in the case of central government and it’s our responsibility to give a clear outline on the role of internal auditors in our institutions. In most cases, people view this function as police officer‘s or they are fault seekers ,while this function is there to help the management  of an organization in order to improve the systems/processes  to achieve its strategic objectives. 

Internal audit function has its strategic objectives which emanates from the overall organizational objectives. In order for an institution to achieve its objectives, certain aspects need to be taken into considerations such as risks in the process and how are they being management whereby internal auditors has a role to play.  It is very important that as institutions must understand our roles, who should be held accountable and who should give assurance that systems/processes in an organization are operating effectively and efficiently and the model we should adopt to measure our performance. 

In most public sector institutions, have neglected this function; however, the institution can make use of this role effectively, with time the institution will bear results. I can relate to this after spending some times in the private sector whereby internal audit function is used effectively, I joined the public sector where I worked as a Chief internal auditor at Khomas Regional Council. I have realized that it’s about the mindset, bearing in mind that change is not a one night event but with a clear tone at the top, team work, as well as good working relationships whereby good governance is being practiced, these helps to shift the mindset to high performance culture as a result institution will be able to achieve more. In whatever we do we need to” plan to succeed and not to fail” and somebody must be accountable.

On that note, I would like to encourage all Public sector internal auditors to continue attending these Conferences.

Remember, culture does not change because we desire to change it, culture changes when the organization is transformed; the culture reflects the realities of people working together every day.” - Frances Hesselbein

*Lovisa Nambahu-Mweya is the Deputy Governor for the Institute of Internal Auditors Namibia and a member of the organising committee for the upcoming Public Sector Internal Auditors Conference, scheduled to take place on 30 September 2019 at NIPAM.