Protect internal auditors now – a call to defend accountability

Arlene-Lynn Volmink, IIA SA CEO. (Image: Supplied)

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The Institute of Internal Auditors South Africa (IIA SA) stands at the threshold of its 2025 Annual National Conference, scheduled to take place from 11 to 13 August 2025 at the Sandton Convention Centre. A key highlight of the conference will be the release of the IIA SA 2024 Plight of the Internal Auditor survey findings. These findings will be unpacked during a roundtable discussion featuring chief audit executives and audit leaders, forming part of the Leaders Circle – an exclusive platform offered by the IIA SA to drive thought leadership and strategic dialogue within the internal audit profession.

The institute is concerned over reports it has received from internal auditors facing victimisation, intimidation and pressure to conceal critical audit findings. According to IIA SA CEO, Arlene-Lynn Volmink, these troubling developments undermine the essential role of internal auditing in upholding transparency and good governance. “In recent times, we have been deeply disturbed by accounts from professionals who have been coerced into compromising their work. This not only jeopardises individual careers but strikes at the heart of institutional integrity,” said Volmink.

“The threats and attacks on accountability professionals poses a serious danger to the individuals who uphold the integrity of our institutions,” said Volmink. “If physical and psychological safety become barriers to entry, the future of the internal audit profession in South Africa is at risk.”

The IIA SA is reaffirming its commitment to safeguarding the profession and is calling for collective action to develop effective, long-term protections for internal auditors. The institute stands ready to collaborate with all stakeholders to ensure that auditors can carry out their duties without fear or interference.

Internal auditors serve as the backbone of accountability, transparency and ethical governance in both the public and private sectors. They are uniquely positioned to detect irregularities, uncover inefficiencies and strengthen institutional integrity (World Bank, 2021). Yet, in fulfilling these responsibilities, many are increasingly exposed to personal and professional risks ranging from workplace intimidation and reputational damage to threats against their safety and livelihoods (OECD, 2022).

The IIA SA renews its urgent call for the comprehensive protection of internal audit professionals, particularly those working in high-risk, sensitive or politically charged environments, where exposing the truth can trigger retaliation or systemic resistance. According to The IIA Global Perspectives and Insights report, internal auditors in the public sector are often under intense pressure to remain silent about wrongdoing, despite their ethical obligation to report it (IIA Global, 2023).

It is important that internal auditors feel safe in the execution of their duties and do not fear for their safety while fulfilling their professional duty with courage and dedication. According to Principle 1 of the Global Internal Audit Standards, internal auditors must display honesty and professional courage by communicating truthfully and acting appropriately, even in challenging or high-pressure environments.

Despite encouraging signs of progress, the realities facing internal auditors remain sobering. The IIA SA 2024 Plight of the Internal Auditor survey (IIA SA, 2025) paints a complex picture of a profession in transition – marked by measurable gains in organisational support and a reduction in overt retaliation, yet still plagued by a persistent culture of fear, marginalisation and mistrust. While commitment to the internal audit function is increasing, these advances are continually challenged by deep-rooted systemic vulnerabilities.

This tension between advancement and vulnerability must be addressed as a matter of urgency. Protecting internal auditors is not only about shielding individuals – it is about reinforcing institutional resilience, preserving public trust and upholding the principles of ethical governance. As emphasised by the United Nations Office on Drugs and Crime (UNODC, 2023), effective whistleblower and auditor protections are foundational pillars of anti-corruption frameworks worldwide. Without them, accountability mechanisms risk becoming hollow.

Reduced retaliation and job threats:

• Only 11% of internal auditors reported experiencing retaliation or intimidation for fulfilling their duties objectively – a marked improvement from 24% in 2021. Likewise, only 6% indicated that their roles had been compromised for reporting corruption, down from 13% in 2021.

Slight decrease in personal safety concerns:

• While 14% of respondents still fear for their personal safety, this reflects a slight decline from 16% in 2021, suggesting slow progress in mitigating the personal risks faced by professionals operating in high-stakes environments.

Encouraging increases in organisational support:

• 74% of respondents in 2024 said they felt protected within their organisations and believed they had the freedom to report unethical findings – up from 61% in 2021.
• 72% felt safe to report unethical conduct, compared to 58% in 2021.

Improved independence from interference:

• Just 8% of respondents in 2024 reported that their internal audit function does not operate independently, citing leadership or political interference. This is an improvement from 12% in 2021, indicating gradual progress in internal audit autonomy.

Yet, beneath these positive trends lies a persistent culture of caution – underscoring the gap between perceived progress and lived professional experience.

Anonymity still a prerequisite for reporting:

• A concerning 56% of respondents indicated they would only report unethical behaviour if they could remain anonymous. This suggests a continued lack of psychological safety and trust in internal reporting mechanisms.

Limited recognition and protection for whistleblowers:

• 18% of internal auditors said their organisations fail to recognise, reward or protect whistleblowers who report fraud, corruption or ethical violations – raising concerns about the climate for accountability and ethical culture within organisations.

Barriers to ethical reporting remain:

• 17% of respondents stated it is still difficult to report unethical conduct within their organisations, pointing to enduring weaknesses in ethical leadership and internal transparency systems.

The data reflects a narrative of cautious optimism. Although progress is evident, the ongoing dependence on anonymity and the hesitation to speak out highlight a profession that still functions too often in the shadows.

In 2025, the IIA released Global Perspective 4 (GP4) – a pivotal framework calling for a globally aligned approach to internal audit regulation and practice. GP4 aims to position internal auditing as a recognised and safeguarded profession, with uniform standards and protections across jurisdictions.

Central to the framework is the call for stronger protections for internal auditors, particularly those operating in high-risk or public interest environments. GP4 proposes legal safeguards against threats, harassment or retaliation – along with penalties for those who undermine the independence of audit professionals or target them or their families.

To support implementation across Africa, the Professional Recognition and Oversight of Internal Auditing Act (PRO IA Act) was jointly developed by the IIA and the African Federation of Institutes of Internal Auditors (AFIIA). This model legislation provides a template for national institutes and policymakers to:

• Embed internal auditing within legal and governance structures.
• Protect internal auditors from professional and personal risk.
• Promote ethical leadership and organisational accountability.

Internal auditing must evolve from a functional support role into a fully protected profession. The PRO IA Act and GP4 provide the foundation to make this a reality.

As part of its strategic mission to safeguard the internal audit profession, the IIA SA is actively engaging with national and local government, regulatory authorities and industry stakeholders to help institutionalise stronger protections for internal auditors.

In a significant step towards achieving this goal, the IIA SA launched the “Speak Up” whistleblower line in June 2024 – a confidential and anonymous reporting service designed to support members who may be experiencing workplace intimidation, undue ethical pressure or exposure to misconduct.

The service is available free of charge to all IIA SA members and forms part of the institute’s broader commitment to strengthening professional integrity and creating safe, ethical working environments for internal auditors.

The reporting channels associated with the IIA SA Fraud and Ethics Hotline are as follows:

• Free call number: 0800 666 365
• E-mail: iiasa@thehotline.co.za
• Website: https://www.thehotline.co.za/report – use 0800 666 365 to report
• Mobile application: Vuvuzela Hotline app – download from the Google Play Store and use 0800 666 365 to report
• SMS: 30916
• Fax: 0867261681
• Post: PO Box 10512, Centurion, 0046