Audit Framework

The Digital Platform for Internal Audit Effectiveness is an Application, developed by
Prof Vaola Sambo, at the University of South Africa. The platform offers a well-
researched solution for internal audit effectiveness. Users-Chief Audit Executives or
Internal Audit Managers can benchmark the effectiveness of their Internal Audit
functions against well-researched variables denoting the pre-requisites for internal
audit effectiveness. Most importantly, public sector users, can share best practices
on the platform thus increase their levels of effectiveness and ultimately contribute
towards improving external audit outcomes. Literature confirms that where Internal
Audit is found to add value to the combined assurance framework, this contributes to
reduced billable hours by external audit, and ultimately saves costs for the institution.