Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA) Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA)

A Clean Audit Does Not Mean Nothing Went Wrong

A clean audit does not mean a department has got everything right. Sometimes it means the mistakes were found and fixed before the opinion was signed. Without corrections during the audit, only 59% of auditees would have been unmodified in 2024-25. Eighty-one percent were. Here is what that gap hides, and what to ask instead.

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Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA) Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA)

Irregular, Unauthorised, Fruitless — Three Different Disasters

A R2.3 billion audit finding. The supplier was good. The work got done. The price was fair. None of that helped. In the public sector, a finding is rarely about the quality of the work. It is about the process, the budget, and the outcome — and if you cannot tell the difference between irregular, unauthorised, and fruitless and wasteful expenditure, you are already at risk.

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