1. CURRICULUM VITAE
For employ me n t or consultancy
Assignmen t Title: TBA but possible areas, include audit, internal control,
and manage men t consultancies position in the public audito r/NGOs. Also
any other related in public sector/NGO/Private Sector positions
1 Family name: Chitaku nye
2. First names: Musiyiwa
3. Date of birth: 1967
4. Passport holder: Zimbabwean
5. Residence: Harare, Zimbabwe
6. Education:
Institu t io n (Date from - to) Degree(s) or Diploma(s) obtained:
University of Zimbabwe 2002- 2004 Bachelor of Accountancy Degree
Institute of Chartered Secretaries and
Administrators, Zimbabwe ICSAZ 1999
Chartered Accountant
Member to the Public Accountancy and
Auditors Board of Zimbabwe (PAAB(Z)
Harare Polytechnic College 1987- 1992 Higher National Diploma (Accountancy)
ACCA Professional stage
7. Language skills: Indicate competence on a scale of 1 to 5 (1 - excellent; 5 -
basic)
Language Reading Speaking Writin g
English 1 1 1
Shona 1 1 1
8. Membership of professional bodies: Associate Member of ICSAZ, Member of
the Public Accountancy and Auditors Board of Zimbabwe (PAAB(Z)
9. Other skills: Communication, Teamwork, Organisational, analytical Computer
usage skills, Ms Word/power point and Ms Excel usage, organisational management,
formulating turnaround strategies, developing internal controls,
10. Present past position: Public Sector Accoun tin g, Internal Controls,
Financial manage men t, and Audit Expert
11. Years of experience: 19 year
12. Key qualifications:
 More than 10 years, proven record of accomplishment of coaching and
delivering technical advice and guidance in government financial statement
audit.
 Acted as the principal advisor to the Auditor General of Liberia on good
practices in auditing in the public sector
 Experienced in implementing Good Corporate Governance practices

2.  4 years experience in post conflict countries
 Experienced in developing internal control systems in the public sector
 Proven record of coaching and giving technical guidance during the audit of
the Government of Liberia consolidated fund financial statement for the
fiscal periods 2010/2011/2012 and 2012/2013.
 In-depth knowledge of government budget cycle, budget calendar, budget
call letter and best practice in budget process to enhance transparency.
 Experienced in integrating monitoring and evaluation into the budget cycle
 Experienced in audit of budget execution process
 Experience in the formulation of national and institutional budgets for the
Government of Zimbabwe based on the Results Based Management
principles that include the Results Based Budgeting.
 Has proven field experience with developing a performance management
and program budgeting framework (Results Based Management)
 Experienced in aligning budget proposals to sector strategies
 Experienced in Incorporating outcome indicators in the budget
 Experienced in analysis of work plans and spending plans
 Experience in coaching and delivering technical advice and guidance to GAC
Liberia as a principal auditor from 2010.
 More than 7 years experience in reviewing budgeting and planning
ministerial functions in support to PFM reforms/systems
 Experience in reviewing budget processes in the ministry of finance
Zimbabwe and Liberia
 More than 7 years, proven experience in implementing quality control
programmes during audit and on-the job training of quality control
reviewers in Zimbabwe, GAC Liberia, Uganda audit office and Namibia.
 Experience of working or supporting a government Treasury department or
working on public financial management projects;
 Proven knowledge and experience in assessing capacity- building needs and
developing corresponding training plans.
 Great ability to interpret Government policies and procedures
 More than 3 years proven, work experience in the General Auditing
Commission of Liberia, as a Quality Control expert, principle Auditor and
Financial statement audit expert. Post conflict country in West Africa
 Ability to integrate quality control procedures in management processes
 Experienced in identifying corrupt practices in the procurement processes
 More than 7 years, proven experience in implementing quality control
programmes during audit and on-the job training of quality control reviewers
in Zimbabwe, GAC, Uganda audit office and Namibia.

3.  Experienced in working with different experts, from different cultural
backgrounds.
 Good analytical, communications and report writing skills.
 In-depth knowledge of the procedures and internal controls requirements of
accounts payables, cash management, commitment controls, and bank
reconciliation functions;
 Extensive experience of working with computerised public sector accounting
systems;
 Demonstrated knowledge of conducting staffing and management reviews
in the public sector accounting function in the Governments of Zimbabwe
and Liberia
 Almost 20 years experience of working in public sector accounting
environment, including the review and strengthening of internal controls,
and the development and implementation of computerised financial
management systems in the Government of Liberia and Government of
Zimbabwe
 Extensive working knowledge on evaluation of internal controls based on
the requirements of the COSO framework and COBiT.
 Evaluated the internal controls for the Ministry of Finance’ PFMS operating
on the IFMIS platform for the Government of Liberia
 Experience in providing quality assurance of project monitoring and
evaluation;
 Experience in auditing a Computerised Accounting system such as IFMIS
and SAP
 More than 15 consecutive years proven experience in financial statement
audit in the Public sector
 More than 5 years experience in audit management and control
 More than 15 years consecutive years experience in accounting and
auditing in the Comptroller and the Auditor- General Office of Zimbabwe as
Director and Deputy Director .
 Developed the GAC Quality control strategy as an AFROSAI-E/ EU short term
expert
 Requested by the Auditor General to provide technical advice on quality
control on a single source basis
 More than 10 years experience in developing work plans and review of audit
working papers
 Participated in AFROSAI-E as a trainer in regional capacity building
programmes for auditors and managers
 Short- term quality control expert to the Audit Office of Uganda and Namibia
on behalf of AFROSAI-E

4.  Great ability to interpret INTOSAI Audit Standards and implementing audit
manual
 Proven experience in the execution of audit plans
 Well adapted to the GAC environment
 Ability to link GAC standardised working papers to INTOSAI standards
 More than 10 years of proven record in reporting audit results and
developing appropriate audit opinions.
 More than 7 consecutive year’s proven experience in training auditors and
managers in both classroom and on-the job.
 Experience in auditing using IDEA package
 In-depth understanding in international donor funded projects
 In depth knowledge and understanding of the audit process and selection of
audit approach
 In-depth understanding of Public Sector Accounting Standards (IPSAs) and
formats of Public Sector Accounts
 Almost 20 years experience of managing different audit teams
 Almost 20 years experience in PFM in the Public Sector
 More than 15 years experience in conducting Human Resources Audit with
proven experience undertaking ministerial audits in the Education sector in
the Government of Zimbabwe
13. Specific experience in the region:
Country Date from – to
Liberia January- December 2013, May 2010 to July
2011
Zimbabwe 1994- April 2010
Liberia February 2008
Namibia March 2009
Uganda November 2007

5. 14. Professional Experience:
Date from
- to
Location
Company &
reference person
(name & contact
details)
Position Descriptio n
Current
assignm
ent
01-
01/2015
-
31/12/20
14
Liberia
World Bank.
General Auditing
Commission
Financial
Stateme
nt Audit
Expert
IPFMRP WOLRD BANK PROJECT to the General Auditing Commission –
Audit suppor t
On the job training during the audit engagements at the General Auditing
Commission
 Providing technical guidance to GAC auditors during audit for the
followin g phases of the audit
o Planning the audit
o Audit execution
o And repor tin g
 Conductin g classroom trainin g for audit staff includin g
manage me n t staff
 Ensuring auditors comply with quality assurance guidelines
 Advising the Audito r General on audit technical issues
 Any other duties required by the Auditor General
01-
08/2013
And
14/01/20
Liberia BDOuk European
Union and World
Bank.
General Auditing
Financial
Stateme
nt Audit
Expert
EU Long Term Technical Assistance to the General Auditin g
Commission – Audit suppor t
On the job training during the audit of the Consolidated Fund accounts
 Planning the audit of the 2010/2011/2011- 12 and 2012/2013 GoL

6. Date from
- to
Location
Company &
reference person
(name & contact
details)
Position Descriptio n
14
-31/12/2
014
Commission
W.S. Nanka Deputy
Auditor- General
financial state men ts throug h trainin g on important elements of the
audit and identification of approaches during a 2 day workshop
 Indentified challenges that may be faced by the GAC during the audit of the
financial statements.
 Demonstrated the audit process during the planning phase focusing on
additional aspects related to the audit of the Consolidated financial
statements
 Developed detailed systems decription for the IFMIS ACCOUNTING SYSTEM
 Recommended practical internal controls during the audit of the
Government of Liberia Consolidated accounts.
 Explained the risks that could impact the Consolidated financial statements
and GAC.
 20 managers and auditors were trained on the additional audit aspects to be
considered during the planning phase of the Consolidated Financial
statement Audit process;
o The need for auditors to understand the consolidatio n process
o The need also to consider the requirements of ISSAI 1600
o The audit flow in compliance with INTOSAI Standards
o Risk assessmen t process
o Control environment

7. Date from
- to
Location
Company &
reference person
(name & contact
details)
Position Descriptio n
o Audit assertions
o Linking risks identified to audit components where risk has impact
o Communication and documentation during the audit process
 The participants were sensitized on the challenges they will face during the
audit.
 A wor k plan was developed covering the whole audit process.
 Provided technical suppor t to the team carrying out the audit
Quality control advisor to the Audito r General and trainer at the
General Auditing Commission, Liberia
07-
08/2011
Liberia
European Union
General Auditing
Commission
Quality
Control
Expert
EU Long Term Technical Assistance to the General Auditin g
Commission - QC suppor t
Developed the GAC quality assurance strategy
 Reviewed the Institu t io nal level quality assurance system and the
individual file level
 Explained quality control and assurance concepts
 Sensitizated on the requirements of ISQC1 and ISSAI 1220
 Made presentations on the link between AFROSAI-E Standardised working
papers and ASSAI Standards. Explained the purpose of the working papers
used during the conduct of the audit.
 Provided On-the-job training for quality control reviewers
 Provide suppor t to quality assurance by explaining and demonstrating

8. Date from
- to
Location
Company &
reference person
(name & contact
details)
Position Descriptio n
the application of the International Standards on Auditing (ISA) or (ISSAIs) on
an audit.
 Demonstrated the application of International Standard on Quality Control
(ISQC) 1 to the QC staff as a pre-requisite for improving the quality of the
SAIs work.
 Demonstrated the application of the standardized working papers in the
AFROSAI – E regularity Audit Manual.
07-
08/2011
Liberia World Bank
General Auditing
Commission
Principal
Auditor/
assigned
to
Quality
Control
departm
ent
Provided the services to the GAC audit teams to transfer skills and knowledge
through on the job training, support for specialized audits, and assistance to
assure the quality of planned audits while skills of local auditors are being
developed. The services included, but not necessarily limited to the following:
 Developing, together with the GAC staff, a one year operatio nal audit
plan for the audit of Govern men t Ministries in line wit h the 5 year
strategic plan and the audit risk matrix developed by the GAC.
 Provided training on quality control systems and the application of ISQC1
and ISSAI 1220.
 Carried out an in dept h revie w of audit files before the report is
finalized, in order to ensure quality of the audit work
 Provided feed back to the audit team on any additional work that need to be
done,
 Advised the Audito r General

9. Date from
- to
Location
Company &
reference person
(name & contact
details)
Position Descriptio n
 Ensured that at least 75% of the Ministerial audits undertaken passed the
quality control test.
 Provided practical guidance on how to apply INTOSAI Financial audit
guidelines (ISSAIs)
 Collabora te d wit h the EU long ter m technical team in updatin g the
GAC audit manual
 Ensured timely execution of the annual operational plan and advising the
Auditor General on a timely basis where risks of failure to adhere to the
operational plan are foreseen.
 Developed, together with the GAC staff, individual audit assignmen t
plans .
 Providing guidance to the audit staff on the preparatio n of the audit
progra m m es and approving such audit programmes before the
assignments were executed.
 Supervised individual audit assignments under my control and provided
guidance on the execution of the audit programmes
 Ensuring that at least 90% of the Ministerial audits will be undertaken
timely.
 Preparing annual operatio nal plans, quar te rly progress repor ts .
 Translated the implementation of the audit guidelines in the GAC audit
manual to ensure compliance with international auditing standards and

10. Date from
- to
Location
Company &
reference person
(name & contact
details)
Position Descriptio n
international best practice.
 Collaborated as a facilitator with the EU Long Term Technical Assistance to
GAC on the Basic Audit and Advance audit course to staff of the GAC.
2007-
2010
Zimbab
we
Compt roller and
Auditor- General of
Zimbab we
Director
of audit
Director of audit/ Training/ Quality assurance and research and Development
 Managed the Audit Office Training Centre and its activities
 Carried out quality assurance reviews of audit files
 Wrote quality assurance repor ts to top manage men t
 Formulated training policies and ensuring adherence thereto
 Established a unifor m audit approach for the Audit Office
 Reviewed the perfor m a nce of accoun tin g staff in ministries and
agencies.
 More than 15 years experience in conducting perfor ma nce
appraisal of staff and identifyin g perfor m a nce gaps
 Participated in the roll out of the PFMS SAP accoun tin g system in
the Govern men t of Zimbab we
 Reviewed existing audit approach with a view to keeping abreast of the
best modern practice eg developed the sampling methodology for the
office.
 Liaised with other training institutions within and outside Zimbabwe eg
Institute of Chartered Accountancy of Zimbabwe, AFROSAI-E and IDI
 Approved courses, course content and developed course material

11. Date from
- to
Location
Company &
reference person
(name & contact
details)
Position Descriptio n
 Reviewed the results of training needs assessments
 Recommended organizational policies to enhance improved performance
 Facilitated and coordinated courses
 Conducted research and development on topical and other issues and
keeping the office updated on current developments
 Developed annual plan and budgets for training programmes
 Followed up and monit o red SAI commi t m e n t to quality assurance
 Represented the Office as a member on the Audit Standards and Practice
Committee at the Institute of Chartered Accountancy of Zimbabwe.
 Participated as a member of the Budget and procurement Committee,
Human Resources and Development Committee and the Quality Assurance
Committee of the Office.
 Contributed as a member of the public sector reform to the implementation
of the Results Based Management System.
 Recommending organizational policies to enhance improved performance
03/2009 Namibia Audit Office of
Namibia
AFROSAI-E
AUDITOR –GENERAL
OF NAMIBIA
Quality
Control
Expert
 The main objective of the support visit is to assist the SAI of Namibia to
determine whether audits comply with international standards and to make
recommendations on how the quality of audits could improve.
 In addition, the resource team assessed the quality assurance system
implemented at the SAI and make recommendations to the SAI on its
functioning.

12. Date from
- to
Location
Company &
reference person
(name & contact
details)
Position Descriptio n
 The following aspects were addressed during the support visit:
o Quality control reviews on financial audits
o Collate findings and repor t back to the Auditor- General
o Assess the quality assurance system at the SAI and make
recommendations to the Auditor- General on its functionality and its
appropriateness
o Train quality control reviewers
o On-the-job training exposure for reviewers on how to go about a review
02/2008 Liberia General Auditing
Commission
Quality
Control
Expert
The main objective of the support visit is to assist the SAI of Liberia to
determine whether audits comply with international standards and to make
recom me n da t io ns on how the quality of audits could improve . In
addition, the resource team assessed the quality assurance system
imple men te d at the SAI and make recom m en da t io ns to the SAI on its
functionin g.
The following aspects were addressed during the support visit:
 Quality control reviews on financial audits
 Collate findings and report back to the Auditor- General
 Assess the quality assurance system at the SAI and make recommendations
to the Auditor- General on its functionality and its appropriateness
 Train quality control reviewers
 On-the-job training exposure for reviewers on how to go about a review

13. Date from
- to
Location
Company &
reference person
(name & contact
details)
Position Descriptio n
 Develop a Quality Control Strategy
11/2007 Uganda
Audit Office of
Uganda
AFROSAI-E
AUDITOR –GENERAL
OF UGANDA
Quality
Control
Expert
 The main objective of the support visit is to assist the SAI of Uganda to
determine whether audits comply with international standards and to make
recommendations on how the quality of audits could improve.
 In addition, the resource team assessed the quality assurance system
implemented at the SAI and make recommendations to the SAI on its
functioning.
 The following aspects were addressed during the support visit:
o Quality control reviews on financial audits
o Collate findings and repor t back to the Auditor- General
o Assess the quality assurance system at the SAI and make
recommendations to the Auditor- General on its functionality and its
appropriateness
o Train quality control reviewers
o On-the-job training exposure for reviewers on how to go about a review
1994-
2006
Zimbab
we
Compt roller and
Auditor- General of
Zimbab we
Deputy
Director
of
Audit/
Audit
Manage
 Planned and managed the work of audit teams under my control
 Co-coordinate d the work of senior auditors, audito rs, audit
assistan ts and any other subordinate staff
 Scrutinised all accounts audited by subordinate staff and identified matters
for the attention of Management
 Compiled audit management letters, examined and edited audit reports

14. Date from
- to
Location
Company &
reference person
(name & contact
details)
Position Descriptio n
r prepared by subordinates
 Gave on-the-job training to junior personnel
 Drew up and revie wed audit progra m m es and questionnaires and
ensuring that adjustments are made to cater for changes, circumstances or
new developments in auditing
 Directed audit tours including local inspections
 Directed, supervised audit investiga tio ns
 Organised and attended entrance and exit meetings
 Prepared mon t h ly progress repor ts for the section; annual staff
performance reports; special staff reports
 Attended to staff disciplinary problems and other matters and take
appropriate action
 Identified training needs
 Supervised the filing and ensuring proper record keeping
 Appraised the annual audited accounts of statutory
 Manager in-Charge of audits of:
o Higher and Tertiary Education Audit
o Youth Development, Gender and Employment Creation
o Small and Medium Enterprises Development
o Ministry of Defence

15. Date from
- to
Location
Company &
reference person
(name & contact
details)
Position Descriptio n
o Parliament
From: 2000 to: 2003, Senior Auditor (Training)
 Assisted the manager training in the day to day running of the training
function
 Assisted in the identification of training needs
 Assisted in the design and implementation of courses
 Updated training materials
 Compiled and updated instructor’s and participant’s manuals
 Assisted in the evaluation of effectiveness of courses
 Followed up trainees and evaluate performance with a view to enhancing on
the job training
From: 1997 to: 2000, Senior Auditor (Financial auditing)
 Carried out and reviewed interim and final account audits
 Trained subordinate on the job
 Prepared and updated audit programmes and questionnaires
 Identified matters for the attention of management
 Compiled and presented reports and edited work produced by juniors
 Drew Deputy Director’s attention to disciplinary problems
 Drafted staff perfor m a nce repor ts
 Identified training needs and communicated them to the training centre
 Undertook other function as delegated by my manager

16. Date from
- to
Location
Company &
reference person
(name & contact
details)
Position Descriptio n
 Involved in entrance and exit meetings
 Assisted in the checking of timesheets
Some of the Accounts Audited
Ministries: Local government and National Housing, Mines, Home Affairs,
Defense and Education
Fund Accounts: National Housing Fund, Housing and Guarantee Fund, Mining
Industry Loan Fund, and Community and Co-operative Development
From: 1994 to: 1997, Audito r
 Verified accounting records or equivalent
 Designed audit procedures for imple men ta t io n
 Assisted management in the review of internal control systems and
checking adherence thereto as well as making the necessary
recommendations to management
 Carried out Value for Money audits
 Produced audit reports
15. Other relevant infor ma t io n:
Other Training :
 Public Debt audit conducted by INTOSAI DEVELOPMENT INITIATIVE (IDI) 2008- 2011
 Quality control in the conduct of audits of financial statements conducted by AFROSAI-E

17.  Regularity Audit course with emphasis on how to implement an audit manual based on the requirements of ISSAI conducted by
AFROSAI-E
 Train the trainer course on the implementation of the Regularity audit manual conducted by conducted by AFROSAI-E
 Train the Trainers course International Public Sector Accounting Standards IPSAs
 Audit of Public works projects conducted by the Board of Audit Japan
 Current at Professional stage ACCA,
 Current studying for Certified Fraud Examination
16. Certification:
I, the undersigned, certify that to the best of my knowledge and belief, this CV correctly describes my self, my qualifications, and my
experience. I understand that any wilful misstatement described herein may lead to my disqualification or dismissal, if engaged.
Date: June 19, 2014
Musiyiwa Chitakunye
[Signature of staff member or authorized representative of the staff] Day/Month/Year
Full name of authorized representative: Musiyiwa Chitakunye