IAF Conformance Assessment and Internal Audit QA

Makhuduthamaga Local Municipality is inviting bids for a Quality Assurance and Improvement Programme (QAIP) assessment of its internal audit function. The engagement requires an independent external assessment of the internal audit activity's conformance with the Internal Audit Framework (IAF), commonly understood to refer to the Institute of Internal Auditors' International Professional Practices Framework (IPPF), including the Global Internal Audit Standards. The assessment is intended to evaluate whether the municipality's internal audit function operates in line with recognised professional standards, identify gaps in governance, methodology, staffing, and reporting, and recommend practical improvements. The tender is listed under reference Lim473/Quality-Ass/26/27/024 and is one of three projects in the municipality's current bid notice, alongside an Information Technology audit (Lim473/IT-Audit/26/27/025) that may be of interest to the same service providers.

Bidders should be able to demonstrate experience in conducting external quality assessments of internal audit functions, particularly within the public sector and local government. Expected capabilities include a thorough understanding of the Institute of Internal Auditors' standards, the Municipal Finance Management Act (MFMA), and relevant National Treasury and Auditor-General frameworks. Assessment teams should include professionals with recognised qualifications such as the Certified Internal Auditor (CIA), Certification in Risk Management Assurance (CRMA), or Certified Government Auditing Professional (CGAP), and should provide a clear methodology, proposed timelines, team composition, and a deliverables schedule, including a final report with a prioritised improvement action plan. The municipality will evaluate bids on functionality (100 points) and on the 80/20 price and preference points system, with 20 points allocated to municipal-specific goals as detailed in the bid document. Bids remain valid for 90 days.

The benefits to the municipality include stronger assurance over financial and operational controls, improved compliance with governance requirements, and a more effective internal audit function that supports the Audit Committee and the Auditor-General's oversight. For the successful service provider, the engagement offers an opportunity to build a public sector track record and establish a relationship with a local municipality. Interested bidders must obtain the bid documents, either from the Makhuduthamaga Local Municipality offices in Jane Furse at a non-refundable fee of R560.00 (cash or bank-guaranteed cheque) or free of charge from www.etender.gov.za. Completed documents must be sealed in an envelope marked with the project number and description and deposited in the tender box at the municipal offices in Jane Furse before the closing date of 26 November 2026 at 12:00. Enquiries may be directed to the Supply Chain Unit at 013 265 8607. Bidders should ensure they are registered on the Central Supplier Database (CSD) and meet tax compliance requirements before submission.