1. THE INTERNAL AUDITOR’S EYE
Raising the Internal Auditing bar for the generation Z “Malawian perspective”
Thokozile Kuwali
If Malawi had two people of the mind of Lawrence Sawyer, the Internal Audit (IA) profession in
the country would have made tremendous strides. Sawyer had passion and vision of moving the
profession forward by addressing emerging issues and providing insights to the profession. His
vision is currently demonstrated in detail by the International Professional Practices Framework
(IPPF) of the Institute of Internal Auditors.
Moving forward, the questions that lie ahead of all internal audit professionals are: Who runs
with the baton stick to the next generation? What legacy will today’s professionals leave for the
future internal auditors’ generation (Generation Z)? The answer is simple ‘WE’
IA professionals need to make a choice of whether to reach out to stakeholders in a manner that
leaves a mark or remain unreachable. There is familiar tone on phones which goes…. “The
number you are calling cannot be reached at the moment please try later” The tone is annoying
especially when you are calling for an urgent matter. Stakeholders may need IA services but will
not be reached. It’s high time internal auditors start thinking like real businessmen in the
corporate world. Echoing Sawyer’s views that Internal Auditors must mount a continuing
Campaign “to sell their product” to stakeholders and such products must be of compelling
quality to capture and keep management’s interest.
This can be achieved by maintaining a dependable, knowledgeable and proactive IA function
through action(s) such as:

2. a) Promotion Awareness aimed at raising knowledge and perception of the IA profession:
Overtime the profession has been associated with witch hunting; “watch dogs”, the
profession has evolved, it is now running a slogan of being partners in development by
offering objective assurance and consulting activities that are designed to add value and
improve organization's operations. This deliberate move should change the perception of IA
as it gains trust - instil stakeholders’ confidence and reliance.
b) Social conventions and traditions. certain social conventions and traditions can be taken up
that attempt to motivate people to recognise certain signals and apply appropriate responses
that are later imparted as part of the values or beliefs. For example impressing on people
from a young age that holding on to litter until a bin is found is not only good for them but
also deals with the negative externality the litter creates in the environment, this norm sticks
and live with the person and becomes a value and an ideal to live with. Bachelor of
Commerce in Internal Auditing degree (BCOMMIA) is here, even in politics the strength of
a party is determined by the strength at the grassroots level; the students need to be supported
and empowered.
c) Finally IA professionals need to think global and act local as the saying goes, professionals
need to embrace multi skills and build strong teams that impacts and serve the stakeholders’
needs globally. Internal Audit certifications need not to be over-emphasised as it opens
opportunities for advancement.
Once the internal auditors’ values rises it will automatically lift the profession as a whole, the
Institute of Internal Auditors Malawi (IIAM) and its members will be a trademark and first
choice solution for all matters to do with risk management, control, and governance.
The author is the Vice president of the Institute of Internal Auditors Malawi (IIA) and chairs
the CPE Committee
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