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EDUCATION AND TRANSFORMATION
A Time to Reflect
“If you don’t like change, you will like irrelevance even less.”
–
General Eric Shinseki (US Army Chief of Staff, 1999-2003)
As this quote suggests, to exist it is necessary to adapt to change,
and our response and attitude towards change determine our
survival. This rings true for the auditing profession too, if it still wants
to retain its position in society and continue to be seen as protecting
the interests of the public.
The IRBA has been conducting Audit Development Programme
(ADP) workshops at various cities around South Africa. During
these workshops it has been encouraging to note that members
of the profession are acknowledging and accepting the fast-paced
changes occurring in the profession and the resultant need to adapt
their business processes and models. Some of these changes
include the impact of artificial intelligence and robotics, new
legislation and regulations, globalisation as well as new accounting
and auditing standards that are being introduced.
One only hopes that we are not merely acknowledging these
changes as a profession and resting on our laurels, but that we are
already imagining a future where auditors will continue to remain
relevant. More importantly, auditing firms and experienced members
need to involve trainees and ADP candidates in this process as they
are the future of the profession.
As we approach that time of the year when we reflect, revisit our
goals and plan for the year ahead, we urge all members of the
profession to evaluate their contribution and how they are adapting
to the changes happening around them.
As the IRBA also responds to these changes and re-imagines the
future of the auditor, you can look forward to the following changes
in the near future:
-- A new competency framework for auditors. In collaboration
with SAICA, a research project was commissioned to identify
the nature of the competencies that future auditors and
professional accountants will require. Some of the high-level
competencies identified include: leadership and citizenship;
technology and communication (including the role of data
analytics); higher order thinking; and business acumen, risk
and strategy.
-- A new Continuing Professional Development Policy.
Successful Completion of the ADP
The IRBA is proud to present the candidates who successfully
completed the ADP in the period between September andNovember
2018. We wish them all the best in their future endeavours and
hope to see their positive impact as registered auditors in the near
future. We also take the time to congratulate their firms, especially
the oversight registered auditors (ORAs), in supporting these
candidates’ journeys on the ADP.
#
Candidate
Firm
1
Disego Debeila
AGSA – Polokwane
2
Anilda Botes
Baillie Koseff & Grobler Incorporated
3
Proffessor Nomaqhawe Mafela
Nwanda Incorporated
4
Altea Blignaut
Equifin Incorporated
5
Alida Smit
Donna HD Chartered Accountants
6
Derick van Eeden
EY
I chose to stay in the auditing profession as I find it very stimulating.
The diversity of the clients we serve, meeting new people and
being challenged are all factors that I considered when choosing
to stay in the profession. Success follows passion. My passion is to
implement all the knowledge and skills that I have acquired through
my journey as a student. Also, I am passionate about developing
talent and imparting the knowledge I have acquired over the past
10 years onto the new generation of clerks that join our firm. It was
overwhelming at first, and on numerous occasions I said that I
would rather write an examination.
However, if I have to look back at the process, it was refreshing and
it challenged me to think out of the box. By doing the programme
I have grown from a personal and business point of view and am a
better professional because of it.
Anilda Botes
Issue 44 | October-December 2018
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