Internal Audit


Chief Audit Executive

Tel: (016) 950 5070
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Emfuleni Local Municipality (ELM) has a fully functional Internal Audit Cluster which is mandated to provide independent, objective assurance and consulting services geared towards adding value to ELM and improve the quality of the service delivery. Therefore, internal audit is an independent cluster which is a significant contributor to corporate governance within the municipality providing assurance services.

To this end, the internal audit has developed and implemented a risk-based Annual Audit Plan which is aligned to the ELM strategy (IDP) and Strategic Risk Register which was adopted and approved by the Audit Committee and Council respectively.


  • Office of the Chief Audit Executive
  • Compliance & Governance
  • Operational & Assurance
  • Information Communication Technology

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