Members of the Audit Operations Committee
Mr Timothy Thandokuhle Masuku is Eswatini’s Deputy Auditor General. In an auditing career dating back from 2005, Mr. Masuku has held a number of key executive posts in the Office of the Auditor General which include acting as Auditor General of the Kingdom of Eswatini. He previously held the leadership positions of Principal Auditor, Senior Auditor and Auditor in the public Office of the Auditor General (OAG). He earlier worked for the Ministry of Finance, in the Customs and Excise Department.
While acting as Auditor General, Mr. Masuku, supported by the Auditor General of Tanzania and the Auditor General of Zambia, he served as the Chairman of the Board of Auditors of the Secretariat of the Southern African Development Community (SADC). In his capacity as the Chairman of the Board of External Auditors of the SADC Secretariat, he successfully presented the Board’s reports to the Council of Ministers in Namibia. He also served as Chairman of the Sub-Committee on Audit and Budgetary Matters of the COMESA Secretariat and represented the Government of Eswatini as a Member of the Committee. This role included scrutinising budgets of the Secretariat and its organs, and the reports of the internal and external auditors.
In different occasions, he also played a key role in guiding the development of the Rules of Procedure of the Boards of External Auditors of both the COMESA and the African Union Secretariats.
As Deputy Auditor General, Mr Masuku, assists the Auditor General in providing direction and vision for the OAG's diverse, multidisciplinary workforce and provides direction in the development of the OAG's strategic and operational plans.
In supporting the Auditor General, Mr. Masuku works with the Public Accounts Committee , the Controlling Officers, the Accountant General, Boards of Directors, Chief Executive Officers and Chief Financial Officers. Mr. Masuku also has extensive experience working with state and local government officials which are Tinkhundla Centres and Municipalities.
Until 2016, Mr. Masuku headed the Forensic and Special Audit Services Unit of the OAG, and under the auspices of the Commonwealth Secretariat he was trained in Singapore by the Singapore Civil Service College on “Better Governance – Managing Anti-Corruption Programme for Heads of Investigation”. As Head of Forensic Audit Investigations he participated in the International Conference on Illicit Financial Flows which took place in Yaoundé, Cameroon, from May 24 - 26, 2017. The conference was organised by the African Organisation of Supreme Audit Institutions (AFROSAI), in partnership with the African Tax Administration Forum (ATAF), the African Organisation of Public Accounts Committees (AFROPAC) and the Collaborative Africa Budget Reform Initiative (CABRI).
He also participated in the development of the Regularity Audit Manual and related audit working papers of the African Organisation of Supreme Audit Institutions of English Speaking Countries (AFROSAI-E).
After vigorous training and testing by the INTOSAI Development Initiative (IDI), in December 2013, the INTOSAI Professional Standards Committee and the INTOSAI Development Initiative jointly certified Mr. Masuku as IDI-PSC ISSAI Facilitator for Financial Audit. He was also trained by the African Organisation of Supreme Audit Institutions of English Speaking Countries to facilitate Management Development Programs in the AFROSAI-E Region.
He was similarly trained by KPMG-Eswatini and Binder Dijker Otte (BDO). During his secondment to KPMG he received on-the job training in the audit of Road Construction Projects, whereas BDO trained him in Strategic Planning, Operational Planning and the audit of Financial Statements. He was also trained by the United Kingdom’s National Audit Office on the Audit of Financial Statements and Value for Money.
He also headed an OAG’s Business Unit which specialises in the audit of the Consolidated Government Accounts, Government Owned Public Enterprises, United Nations Funded Projects, World Bank Funded Projects, Global Fund Projects, African Development Bank Funded Projects and other donor funded projects.
While there, he directed the audit of the integrated financial statements covering all ministries and departments for a period of five years, and supported 3 Auditor’s General in the drafting of audit opinions of donor-funded project accounts, accounts of public enterprises and the Government Accounts. He also monitors the hiring of sub-contracted audit firms and reviews their draft audit reports and submits to the Auditor General for approval.
Mr. Masuku, who holds a Bachelor of Science (Hons) Degree in Applied Accounting from Oxford Brookes University, also holds certificates of the Association of Chartered Certified Accountants (ACCA). These ACCA certificates include ACCA’s Professional Certificate at Fundamentals level, a Professional Certificate on Managing People and ACCA’s Professional Ethics Certificate. He also hold a National Vocational Qualification in Accounting Level 4 from the UK’s Association of Accounting Technicians (AAT). In addition to these professional accounting certificates and the accounting degree, he also holds a Master’s Degree in Business Administration (MBA) from the Eastern and Southern African Management Institute (ESAMI). ESAMI is a diplomatic regional management development institute owned by various governments in the Sub-Saharan Africa region.
Masuku’s career is motivated by a passion to audit and make informed recommendations which target the root causes of problems or conditions, and actively contributes in the audit and advisory services profession. He has pursued this passion through his work, for 17 years and maintained his ethical stance.
Dr. Diaaeldin Mohamed Farouk Elgamal is currently a member of the African Union Audit Operations Committee (AOC) and served as its former chairperson from the years 2023 and 2024. He currently occupies the position of Undersecretary at the Accountability State Authority (ASA) – the Supreme Audit Institution of Egypt.
Dr. Elgamal, born in Egypt in 1966, began his career at the Accountability State Authority (ASA) in 1989. He holds multiple academic qualifications, including a Ph.D. in Law (2019), a Master's Degree in Accounting (2013), a High Diploma in Public Law (2013), a High Diploma in Economic and Financial Sciences (2014), a Bachelor's Degree in Accounting (1987), and a Bachelor's Degree in Law (2013).
With over 35 years of experience in accounting and external auditing, he has contributed extensively to public sector audits across various fields including metal and chemical industries, pharmaceuticals, higher education, scientific research, and the electricity and power sector at Egypt. Besides, he has an experience in the accounting and banking operations as he worked in the Riyadh Bank and Saudi Cairo Bank in the Kingdom of Saudi Arabia.
He served as the Audit team leader of the Common Market of Eastern and Southern Africa (COMESA) for financial year 2017. And Since 2018, he participated in several meetings of the COMESA audit subcommittee, as well as the Governmental Committee and the Council of Ministers, representing the ASA of Egypt.
He participated in the external audit of the African Union (AU) for the financial years 2018, 2019, 2022 and 2023 which included annual statutory auditing of the AU Commission, Peace and Security Department and Operations, Pan African University at Kenya (STI), APRM, AFCFTA, and remote audit of Burundi and Brussels AU liaison offices. He has led several special and forensic audit teams in most AU Organs including AUDA-NEPAD, AUC, ACDC, ECOSOCC and Pan African Parliament. During the years 2023 and 2024, he participated in all meetings of the AU Board of External Auditors and the AU PRC joint settings meetings to present BoEA audit reports. He also participated in the Meetings of the Governing Board of AFROSAI and its General Assembly that were held in March 2022 at Senegal and in December 2024 at Lybia.
SALAH KHEDDAR is a member of the Committee of Auditors of the African Union (COA) since 2015 representative of Algeria. Magistrate of the outside hierarchy at the Algerian Court of Accounts, has been practicing for more than 20 years and currently holds the position of section president in the 8th Chamber "industry, energy and communication". Before coming to the Court of Auditors he worked as a financial officer for public entities and in an Algerian audit firm. As a member of the COA, he participated in the audit of the financial statements of the African Commission and its organs from 2014 to 2016. The African Union has created an external auditors' board to promote transparency, good governance and presentation of IPSAS financial statements. Happy and honored to be part of a committee charged with these noble objectives of the African Union.
My name is Nzonza Victor Matondo, I was born in Angola in 1976. I hold a degree in economics and law, from Agostinho Neto and Catholic Universities in Luanda – Angola, lawyer, postgraduate degrees in public finance and public procurement.
Since 2009 I work for Supreme Audit Institution of Angola “Angola SAI” where I have deepened the auditor profession in practice and have gain technical experience including international trainings on specific auditor’s IT tools. The experience involved exchanging field professional and technical experience with similar institutions, audits in regional and international institutions.
My audit responsibilities are summarized on Data Analysis and Processing; Compliance, Financial Reporting; Economy, Efficiency and Effectiveness Measures; Risk Management; Internal Control System; Internal Audit; External Audit and Ethical Matters.
Working for Angola SAI in general I conduct, coordinate and supervise field audits at government organs managing public funds through General State Budget. Before I joined Angola SAI, I worked for European Union “FED” – Primary Education Support Program attached to Angola Ministry of Education as an Accountant.
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Mr. Lahcen Kers holds a State engineer from IAV Hassan II in Rabat (1992-1998). He completed a training course in auditing and accounting at the training Center for Financial Jurisdictions (Rabat, 1999-2001), and holds a certificate in the Higher Cycle of Management (Casablanca-Rabat, 2003-2005) and in Business Law (Rabat 2009) from Higher institute of commerce and business administration (ISCAE).
Mr. Kers has over 22 years’ experience in Public Sector Auditing. He was appointed in 2022 Director of the Standardization and Support for Financial Jurisdictions business lines.
Previously, Mr. Kers was President on the Regional Court of Accounts of Casablanca (2017-2021) and President of Section at the First Chamber of the Court of Accounts (2004-2017).
Mr. Kers also served as Director of External Audit for the International Organization of La Francophonie for two terms (2014-2017 and 2018-2021). He has also participated in several audit missions of the UN system in Morocco and Switzerland (occasionally, 2004-2008).
He is a member of several commissions within the Court of accounts: certification of State accounts, Monitoring public finance reforms, Dematerialization of public accounts…etc.
Uchechukwu Nwaede Ogwe is a highly experienced professional accountant with a distinguished career in both the private and public sectors. He holds a Bachelor of Science (B.Sc. Hons) degree in Accounting from the University of Port Harcourt, Nigeria, where he was recognized as the best graduating student in the Faculty of Management Sciences in 1998. Uchechukwu Nwaede Ogwe also earned a Master of Business Administration (MBA) in Accountancy from the Rivers State University of Science and Technology, Port Harcourt.
A Fellow of the Institute of Chartered Accountants of Nigeria (ICAN), Uchechukwu Nwaede Ogwe, is also an Associate Member of the Chartered Institute of Forensic and Certified Fraud Investigators of Nigeria (CIFCFIN).
He began his career in the private sector, initially working in the banking sector, before transitioning to the public sector. In his private-sector role, he ascended to the position of Director of Finance at a publicly quoted company in Nigeria. Subsequently, Uchechukwu Nwaede Ogwe joined the Office of the Auditor-General for the Federation, Nigeria, where he advanced from Chief Auditor to his current role as Director of Audit. Throughout his career, he has received numerous awards and accolades for his academic and professional achievements.
Since 2019, Uchechukwu Nwaede Ogwe has been actively involved in the audit of the African Union (AU) and has represented the Supreme Audit Institution (SAI) of Nigeria on the Audit Operations Committee (AOC). He was initially appointed to the committee to fill a vacancy and later nominated as a substantive member, where he continues to contribute his expertise.
Specializing in financial, compliance, and forensic audits, Uchechukwu Nwaede Ogwe has participated in a variety of advanced training programs both locally and internationally to enhance his knowledge and skills in accounting and auditing.
Outside of his professional life, Uchechukwu Nwaede Ogwe enjoys reading, gardening, and traveling.
Registered Government Auditor (RGA), BCompt Honours CTA (UNISA), BCom Accounting Science (University of Pretoria), Strategy & leadership course (University of Pretoria)
Tshepo Shabangu is an experienced Senior Audit Manager with 18 years’ experience in both private and public sector auditing (9 years & 10 months in Senior Management). He is a proud member of the Southern African Institute of Government Auditors (SAIGA). He is a strong auditing and accounting professional who is a Registered Government Auditor (RGA), with articles from PwC and Bcompt Honours CTA obtained from the University of South Africa in 2004. He also completed strategy execution and leadership course with the University of Pretoria. Skilled in auditing, leadership, stakeholder engagements and risk management. He also performed Sarbanes-Oxley (SOX) quarterly internal control reviews for clients whose parent companies were listed in USA (i.e. Draft FCB Holdings & Naspers Group).
He received an award for Best Performing Risk & Ethics Champion at the Auditor General of South Africa in 2019. He also served as a chairperson of some of the internal organizational committees such as the Senior Managers Forum, Integration Strategic Project, International Audits Community of Practice, Risk & Ethics Committee, etc.
He was the acting Deputy Business Unit Leader in National A for 15 months (from 1 August 2021 to 31 October 2022). He is currently leading the South African team in The African Union Commission (AUC) audit since January 2019. He is currently responsible for the Africa Continental Free Trade Area (AfCFTA) in Ghana and part of AUC Head office audit in Addis Ababa, Ethiopia. He was previously responsible for the Advisory Board on Corruption, African Court on Human and People’s Rights (AfCHPR) both in Tanzania. Locally in South Africa he is responsible for National Department of Human Settlements (DHS) portfolio at the Auditor General of South Africa. National DHS portfolio includes for example, the Housing Development Agency (HDA), National Home Builders Registration Council (NHBRC), etc.
Previously he was responsible for The Presidency, National Department of Cooperative Governance and Traditional Affairs (CoGTA), Department of Trade and Industry (Dti), Department of Police and Department of Water & Sanitation portfolios. His role amongst others is to drive the strategic objectives of the organization, audit the National government departments and their entities, engage with their CFOs, CEOs, Audit committees, Boards, Director generals, Ministers and Portfolio committees in South African Parliament.
Tshepo’s public sector audit clients experience include but is not limited to Water Trading Entity, Rand Water, Sedibeng Water, Magalies Water, Water Research Commission, Private Security Industry Regulation Authority (PSiRA), Companies and Intellectual Property Commission (CIPC), National Gambling Board (NGB), National Empowerment Fund (NEF), etc.
Tshepo’s private sector audit clients experience include but is not limited to Multichoice Africa (Pty) Ltd (DSTV), Kagiso Trust Investments (Pty) Ltd, Softline Pastel (Pty) Ltd, Kagiso Media Ltd, Lesedi Private Hospital, Nelson Mandela Children’s Fund, Allied Publishing Ltd, Independent Newspapers (Pty) Ltd, Media 24, Clear Channel Independent (Pty) Ltd, Draft FCB S.A Holdings (Pty) Ltd, Teljoy Business Systems (Pty), Flowserve S.A (Pty) Ltd, Goba (Pty) Ltd, Media 24, Kagiso Charitable Trust, KOPM Investments Holdings, Sodexho S.A (Pty) Ltd, Chemical Services Ltd, Radmark (Pty) Ltd, etc.
Currently a member of:
Audit Operations Committee (AOC) of the African Union Commission (AUC) since 1 January 2019 to date.
Council of the Southern African Institute of Government Auditors (SAIGA) since October 2020 to date.
Chairperson of SAIGA’s Africa and Global Committee since 2021 to date.
Member of SAIGA’s Remuneration Committee since February 2022 to date.
Former member of the Branding and Marketing Committee of SAIGA in 2020 - 2021.
Academic Qualifications:
PhD. IN ACCOUNTING - UITM - Malaysia 2013.
MSc. IN ACCOUNTING - Libyan Academy of Graduate Studies; TRIPOLI LIBYA 2003
BSc. IN ACCOUNTING - GARAN UNIVERSITY, LIBYA 1990
Experience:
Director of International Cooperation office ( Libyan Audit Buearu)2017- up to now.
Head of Strategic plan committee in Libyan Audit Bureau 2015 -2019.
Director of Planning and Information Management ( Libyan Audit Bureau)2013-2017.
Member of Teaching staff at Faculty of Economic – Misurata University 2008-2013.
Director of Internal Audit management ( Libyan Iron and Steel Company – Lisco )2004-2008.
Director of Cost Conrol Management ( Libyan Iron and Steel Company – Lisco )1996-2004.
Accountant at Libyan Iron and Steel Company – Lisco, 1991-1996.
Born in the Republic of Equatorial Guinea.
University education:
1989-1994: BACHELOR'S DEGREE IN ECONOMICS AND BUSINESS SCIENCES from the University of Santiago de Compostela, Spain.
2001-2002: MASTER'S DEGREE IN ACCOUNTING, FINANCIAL, AND ECONOMIC AUDITING from the Autonomous University of Madrid, Spain.
2008: POSTGRADUATE DEGREE IN ECONOMIC AND FINANCIAL MANAGEMENT from ESADE Business School, Madrid, Spain.
Additional training:
2007 (April 12–May 13): Seminar on SME VALUATION: College of Economists of A Coruña (Spain)
2006 (October): COURSE ON BUSINESS FEASIBILITY ANALYSIS: Chamber of Commerce of A Coruña (Spain)
2006 (May): PRACTICAL SEMINAR ON “ADAPTATION OF IAS”: Global Estrategies, S.A. (Spain)
1995 (January): INTERNAL QUALITY AUDITOR COURSE. ISO 9001:2000 by TÜV Süddeutschland GROUP (Spain)
1998 (MAY–OCTOBER): TAX ACCOUNTING COURSE (300 HOURS): Confederation of Business Owners. (Spain)
1994-1995 (November-March), BUSINESS ADMINISTRATION AND MANAGEMENT TRAINING, by GOODYEAR ESPAÑOLA, S.A. in Barcelona, Spain.
Professional Experience:
From April 2022 to present: Judge of the Court of Accounts of the Republic of Equatorial Guinea
2017 - 2022 (February - April): Head of Management Control at the National Bank of Equatorial Guinea (BANGE)
2015 - 2017 (June - February): Chief Financial Officer at Sociedad Eléctrica Nacional, S.A. (SEGESA) (Equatorial Guinea)
2011 - 2015 (May - June): Chief Financial Officer in the Office of the Minister of Mines, Industry, and Energy (Equatorial Guinea)
2009 - 2010 (February - October): Administrative Director and Deputy Chief Financial Officer at Holding Amillago, S.L. (multi-sector company) (A Coruña, Spain).
2004–2008 (June–May): Controller and Quality Control Manager at As Lombas Scop.L. (plastic bag factory) in A Coruña, Spain.
2002–2004 (October–March): Junior Auditor at GESTINSA - AUDIT OFFICE (Madrid, Spain).
1995–2001 (April–February): Financial Director at RECAUCHUTADOS Y CUBIERTAS MAYPA, S.L., Tire Sector, in Santiago de Compostela, Spain.
Other information:
Founder of Management & Commissioning Sl.: Assembly, repair, and maintenance of capital goods, machinery, and equipment on ships. Ferrol, Spain.
Member of the College of Economists of A Coruña 1999-2003.
Current Position: Deputy Director of Audit, National Audit Office
Educational Path & Certification:
Fellow of the Association of Chartered and Certified Accountants (June 1990)
Certified Information System Auditor (ISACA USA) (Year 2014)
Master in Business Administration (MBA)- University of Mauritius:- (Year 1996)
Member of the Mauritius Institute of Professional Accountants (MIPA)
Work Experience:
Deputy Director of Audit at National Audit Office (NAO) – Joined in July 1985)
Accountant at the Central Water Authority (March 1990- September 1991)
Past Member of Audit Committee of SADC (2015-2018) and COMESA;
Strategic Planning
Risk Management
Profile:
Khemraj has nearly 40 years of auditing experience in the NAO Mauritius.
Technical expert of AFROSAI-E;
Past ACCA (UK) International Assembly Representative for African Regions (2003-2007);
Past President of ACCA (Mauritius) (2004) and Board Member (1999-2009),
Past Chairman of the Mauritius Institute of Professional Association (MIPA) (2005-2007)
Past Board member of the Financial Reporting Council (FRC);
Past Member of the MIOD Audit Committee Forum
Past Vice Chairperson of ISACA Mauritius (2018) and Board Member
Past Member of the MIOD Forum of Directors
Dr. Abibatou Diop-Boaré - Côte d'Ivoire
Conseiller-Maître
Cour des Comptes
17 BP 131 Abidjan 17