Members of the Audit Operations Committee
He has a 33-year of experience in the field of Accounting and External Auditing in many fields of public sector including Metal Industries, Chemical Industries, Pharmaceuticals, Higher Education and Scientific Research, as well as Electricity and Power Sector (at Egypt). Besides, he has an experience in the accounting and banking operations as he worked in the Riyadh Bank and Saudi Cairo Bank in the Kingdom of Saudi Arabia.
He participated in the external audit of the Common Market of Eastern and Southern Africa (COMESA) for the financial year 2017 as the audit team leader of the COMESA Secretariat including twenty grants' funded projects such as the Tripartite Capacity Building Programme, Maritime Security Programme, Rockefeller Climate Change, and the United States Agency for International Development (USAID).
Since 2018, he participated in several meetings of the COMESA subcommittees and committees, as well as the Governmental Committee and the Council of Ministers, representing the Accountability State Authority of Egypt.
He participated in the external audit of the African Union (AU) for the financial years 2018 and 2019, which included auditing the AU Commission, Peace and Security Department and Operations, Pan African University at Kenya (STI) and remotely audited the AU regional office at Burundi and the AU liaison office at Brussels
He participated in the Extraordinary Meeting of the Governing Board of AFROSAI and its General Assembly that were held in March 2022 in Senegal
Mr. Angbo Benjamin Yakwo, obtained a B.Sc. Business Administration, a Master of Business Administration (MBA - Finance) from Ahmadu Bello University, Zaria, Nigeria. He is a Fellow Member of the Association of National Accountants (FCNA), Nigeria and Fellow of the Chartered Institute of Taxation of Nigeria (FCTI). He has over 30years experience in Public Sector Auditing, haven joined the service of the Office of the Auditor-General for the Federation (OAuGF), Nigeria in 1989 and rose to the rank of Director of Audit. He served in various positions and carried out various audits of Ministries and Military Agencies in Nigeria. He served as Project Accountant of the Economic Reform and Governance Project (ERGP), a World Bank Assisted Project. He is currently serving as the Coordinator of two World Bank Assisted programs; Fiscal Governance and Institutions Project (FGIP) and Independent Verification Agent (IVA) role of the OAuGF on the States Fiscal Transparency, Accountability and Sustainability (SFTAS) Program for Results (PforR), Nigeria. He is an astute and passionate professional with proven experience in Public Sector Audit, Strategic Policy formulation and Administration. As the Director of Audit (Inspectorate Department), he supports and motivates his subordinates to enhance the professional development of members of staff of the OAuGF by ensuring Officers perform their tasks according to standards. This he does by bringing his creative contribution to achieving corporate Goals. Mr. Benjamin Angbo enjoys playing golf, reading, and listening to music. He is married and blessed with children.
Mr. Lahcen Kers holds a State engineer from IAV Hassan II in Rabat (1992-1998). He completed a training course in auditing and accounting at the training Center for Financial Jurisdictions (Rabat, 1999-2001), and holds a certificate in the Higher Cycle of Management (Casablanca-Rabat, 2003-2005) and in Business Law (Rabat 2009) from Higher institute of commerce and business administration (ISCAE).
Mr. Kers has over 22 years’ experience in Public Sector Auditing. He was appointed in 2022 Director of the Standardization and Support for Financial Jurisdictions business lines.
Previously, Mr. Kers was President on the Regional Court of Accounts of Casablanca (2017-2021) and President of Section at the First Chamber of the Court of Accounts (2004-2017).
Mr. Kers also served as Director of External Audit for the International Organization of La Francophonie for two terms (2014-2017 and 2018-2021). He has also participated in several audit missions of the UN system in Morocco and Switzerland (occasionally, 2004-2008).
He is a member of several commissions within the Court of accounts: certification of State accounts, Monitoring public finance reforms, Dematerialization of public accounts…etc.
Registered Government Auditor (RGA), BCompt Honours CTA (UNISA), BCom Accounting Science (University of Pretoria), Strategy & leadership course (University of Pretoria)
Tshepo Shabangu is an experienced Senior Audit Manager with 18 years’ experience in both private and public sector auditing (9 years & 10 months in Senior Management). He is a proud member of the Southern African Institute of Government Auditors (SAIGA). He is a strong auditing and accounting professional who is a Registered Government Auditor (RGA), with articles from PwC and Bcompt Honours CTA obtained from the University of South Africa in 2004. He also completed strategy execution and leadership course with the University of Pretoria. Skilled in auditing, leadership, stakeholder engagements and risk management. He also performed Sarbanes-Oxley (SOX) quarterly internal control reviews for clients whose parent companies were listed in USA (i.e. Draft FCB Holdings & Naspers Group).
He received an award for Best Performing Risk & Ethics Champion at the Auditor General of South Africa in 2019. He also served as a chairperson of some of the internal organizational committees such as the Senior Managers Forum, Integration Strategic Project, International Audits Community of Practice, Risk & Ethics Committee, etc.
He was the acting Deputy Business Unit Leader in National A for 15 months (from 1 August 2021 to 31 October 2022). He is currently leading the South African team in The African Union Commission (AUC) audit since January 2019. He is currently responsible for the Africa Continental Free Trade Area (AfCFTA) in Ghana and part of AUC Head office audit in Addis Ababa, Ethiopia. He was previously responsible for the Advisory Board on Corruption, African Court on Human and People’s Rights (AfCHPR) both in Tanzania. Locally in South Africa he is responsible for National Department of Human Settlements (DHS) portfolio at the Auditor General of South Africa. National DHS portfolio includes for example, the Housing Development Agency (HDA), National Home Builders Registration Council (NHBRC), etc.
Previously he was responsible for The Presidency, National Department of Cooperative Governance and Traditional Affairs (CoGTA), Department of Trade and Industry (Dti), Department of Police and Department of Water & Sanitation portfolios. His role amongst others is to drive the strategic objectives of the organization, audit the National government departments and their entities, engage with their CFOs, CEOs, Audit committees, Boards, Director generals, Ministers and Portfolio committees in South African Parliament.
Tshepo’s public sector audit clients experience include but is not limited to Water Trading Entity, Rand Water, Sedibeng Water, Magalies Water, Water Research Commission, Private Security Industry Regulation Authority (PSiRA), Companies and Intellectual Property Commission (CIPC), National Gambling Board (NGB), National Empowerment Fund (NEF), etc.s
Tshepo’s private sector audit clients experience include but is not limited to Multichoice Africa (Pty) Ltd (DSTV), Kagiso Trust Investments (Pty) Ltd, Softline Pastel (Pty) Ltd, Kagiso Media Ltd, Lesedi Private Hospital, Nelson Mandela Children’s Fund, Allied Publishing Ltd, Independent Newspapers (Pty) Ltd, Media 24, Clear Channel Independent (Pty) Ltd, Draft FCB S.A Holdings (Pty) Ltd, Teljoy Business Systems (Pty), Flowserve S.A (Pty) Ltd, Goba (Pty) Ltd, Media 24, Kagiso Charitable Trust, KOPM Investments Holdings, Sodexho S.A (Pty) Ltd, Chemical Services Ltd, Radmark (Pty) Ltd, etc.
Currently a member of:
Audit Operations Committee (AOC) of the African Union Commission (AUC) since 1 January 2019 to date.
Council of the Southern African Institute of Government Auditors (SAIGA) since October 2020 to date.
Chairperson of SAIGA’s Africa and Global Committee since 2021 to date.
Member of SAIGA’s Remuneration Committee since February 2022 to date.
Former member of the Branding and Marketing Committee of SAIGA in 2020 - 2021.
Mr Salhina M. Mkumba has over 20 years’ experience in Public Sector Auditing and is currently the Deputy Auditor General responsible for audits of Public Authorities and other Bodies in the National Audit Office of Tanzania. Before his appointment as the Deputy Auditor General, he worked as the Director of External Audit (Tanzania) on the Audit Operations Committee of the United Nations Board of Auditors (2015-2018), where he was also the Chair of the Audit Operations Committee (2015-2016), Chair/Convenor of the Technical Group of the United Nations Panel of External Auditors (2016-2017), Deputy Director of External Audit (Tanzania) at the UN Board of Auditors (2012 – 2015), Resident Auditor responsible for supervising audits of Ministry of Finance and affiliated bodies-Tanzania (2005-2012), Senior Auditor responsible for the audit of Accountant Generals Departments (2004), External Auditor at the Dar es salaam City Council (2001-2002). Mr Mkumba was one of the National Audit Office of Tanzania (NAOT) Champions in transforming the NAOT audit methodology, and in this role he facilitated courses on the Regularity Audit and the use of electronic documentation during audits to his peers. He was also one of the external resource persons on Regularity Audit for the African Organization of English Speaking Supreme Audit Institutions (AFROSAI-E), as well as a facilitator in the INTOSAI Development Initiative /AFROSAI-E courses on Management Development Programme. Mr Mkumba is a member of the NBAA Technical Service Committee, Alternate member of the SADC Audit Committee, and Lead Tanzanian team on the Audit of East African Community. He is a Certified Public Accountant and holds a Master of Business Administration degree from the University of Dar es salaam.
My name is Nvela Mário António, I was born in Angola in 1987. I hold a Degree in Audit, from Agostinho Neto University in Luanda - Angola. I´m an auditor of Supreme Audit Institution of Angola. My experience in Supreme Audit Institution of Angola in general is to supervise and coordinate the audit work. This employment experiences have greatly contributed to my personal and professional development. Key accomplishments and legacy, but are not limited to: 1. Monitor the execution of the General State Budget and prepare the report for Angolan Parliament 2. Supervision of the execution of audit work. I am currently a consultant to the Judge Counselor President of Angola Supreme Accounting Court for cooperative audit matters. I am also the Chairperson of the audit committee of the Southern African Development Community (SADC). The key areas of my responsibilities of the SADC include: i) Financial Reporting; ii) Internal Controls and Risk Management Systems; iii) Internal Audit; iv) External Audit; v) Economy, Efficiency and Effectiveness Measures; and vi) Regulatory, Compliance and Ethical matters. Before I joined Angola SAI a worked for Sonangol – Oil Company, Chevron – Oil Company and KPMG – Auditor and Consultant.
Mr Timothy Thandokuhle Masuku is Eswatini’s Deputy Auditor General. In an auditing career dating back from 2005, Mr. Masuku has held a number of key executive posts in the Office of the Auditor General which include acting as Auditor General of the Kingdom of Eswatini. He previously held the leadership positions of Principal Auditor, Senior Auditor and Auditor in the public Office of the Auditor General (OAG). He earlier worked for the Ministry of Finance, in the Customs and Excise Department.
While acting as Auditor General, Mr. Masuku, supported by the Auditor General of Tanzania and the Auditor General of Zambia, he served as the Chairman of the Board of Auditors of the Secretariat of the Southern African Development Community (SADC). In his capacity as the Chairman of the Board of External Auditors of the SADC Secretariat, he successfully presented the Board’s reports to the Council of Ministers in Namibia. He also served as Chairman of the Sub-Committee on Audit and Budgetary Matters of the COMESA Secretariat and represented the Government of Eswatini as a Member of the Committee. This role included scrutinising budgets of the Secretariat and its organs, and the reports of the internal and external auditors.
In different occasions, he also played a key role in guiding the development of the Rules of Procedure of the Boards of External Auditors of both the COMESA and the African Union Secretariats.
As Deputy Auditor General, Mr Masuku, assists the Auditor General in providing direction and vision for the OAG's diverse, multidisciplinary workforce and provides direction in the development of the OAG's strategic and operational plans.
In supporting the Auditor General, Mr. Masuku works with the Public Accounts Committee , the Controlling Officers, the Accountant General, Boards of Directors, Chief Executive Officers and Chief Financial Officers. Mr. Masuku also has extensive experience working with state and local government officials which are Tinkhundla Centres and Municipalities.
Until 2016, Mr. Masuku headed the Forensic and Special Audit Services Unit of the OAG, and under the auspices of the Commonwealth Secretariat he was trained in Singapore by the Singapore Civil Service College on “Better Governance – Managing Anti-Corruption Programme for Heads of Investigation”. As Head of Forensic Audit Investigations he participated in the International Conference on Illicit Financial Flows which took place in Yaoundé, Cameroon, from May 24 - 26, 2017. The conference was organised by the African Organisation of Supreme Audit Institutions (AFROSAI), in partnership with the African Tax Administration Forum (ATAF), the African Organisation of Public Accounts Committees (AFROPAC) and the Collaborative Africa Budget Reform Initiative (CABRI).
He also participated in the development of the Regularity Audit Manual and related audit working papers of the African Organisation of Supreme Audit Institutions of English Speaking Countries (AFROSAI-E).
After vigorous training and testing by the INTOSAI Development Initiative (IDI), in December 2013, the INTOSAI Professional Standards Committee and the INTOSAI Development Initiative jointly certified Mr. Masuku as IDI-PSC ISSAI Facilitator for Financial Audit. He was also trained by the African Organisation of Supreme Audit Institutions of English Speaking Countries to facilitate Management Development Programs in the AFROSAI-E Region.
He was similarly trained by KPMG-Eswatini and Binder Dijker Otte (BDO). During his secondment to KPMG he received on-the job training in the audit of Road Construction Projects, whereas BDO trained him in Strategic Planning, Operational Planning and the audit of Financial Statements. He was also trained by the United Kingdom’s National Audit Office on the Audit of Financial Statements and Value for Money.
He also headed an OAG’s Business Unit which specialises in the audit of the Consolidated Government Accounts, Government Owned Public Enterprises, United Nations Funded Projects, World Bank Funded Projects, Global Fund Projects, African Development Bank Funded Projects and other donor funded projects.
While there, he directed the audit of the integrated financial statements covering all ministries and departments for a period of five years, and supported 3 Auditor’s General in the drafting of audit opinions of donor-funded project accounts, accounts of public enterprises and the Government Accounts. He also monitors the hiring of sub-contracted audit firms and reviews their draft audit reports and submits to the Auditor General for approval.
Mr. Masuku, who holds a Bachelor of Science (Hons) Degree in Applied Accounting from Oxford Brookes University, also holds certificates of the Association of Chartered Certified Accountants (ACCA). These ACCA certificates include ACCA’s Professional Certificate at Fundamentals level, a Professional Certificate on Managing People and ACCA’s Professional Ethics Certificate. He also hold a National Vocational Qualification in Accounting Level 4 from the UK’s Association of Accounting Technicians (AAT). In addition to these professional accounting certificates and the accounting degree, he also holds a Master’s Degree in Business Administration (MBA) from the Eastern and Southern African Management Institute (ESAMI). ESAMI is a diplomatic regional management development institute owned by various governments in the Sub-Saharan Africa region.
Masuku’s career is motivated by a passion to audit and make informed recommendations which target the root causes of problems or conditions, and actively contributes in the audit and advisory services profession. He has pursued this passion through his work, for 17 years and maintained his ethical stance.
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