There is a growing demand to be a modern internal auditor with technology taking over the GRC space.
Across Africa, organizations are under increasing pressure to strengthen governance, improve transparency, and respond faster to emerging operational and digital risks.
At the same time, audit and risk functions are evolving rapidly as organizations embrace automation, analytics, and AI-driven technologies.
This shift is redefining what it means to be an auditor.
Today’s internal auditors are expected not only to assess controls and compliance but also to provide strategic insight, support resilience, and help organizations navigate increasingly complex digital environments.
Meet the Auditor: Bruce Kotsi
For this edition of our “Meet the Auditor” series, we spoke to Bruce Kotsi about the evolution of internal audit, the growing importance of governance technology across Africa, and why human judgment remains central in an AI-driven future.
What inspired you to pursue a career in internal auditing?
My interest in auditing started with technology.
Studying BSc IT gave me a strong technical foundation, but it was during my time in IT auditing at PwC South Africa that I began to see the broader impact governance and assurance can have on organizations.
I realized that internal audit is not simply about identifying errors — it’s about helping businesses gain clarity in increasingly complex risk environments.
What keeps me passionate about the profession today is how governance is evolving across organizations.
I’m particularly interested in helping organizations move away from traditional, reactive auditing approaches and toward more connected, real-time, data-driven assurance models.
For me, audit sits at the intersection of technology, governance, and business strategy.
What skills are most important for a modern internal auditor?
A modern internal auditor needs to balance technical capability with strategic thinking and communication skills.
Advanced understanding of data analytics, automation, and governance technology has become increasingly important as organizations digitize operations and adopt AI-enabled systems.
At the same time, a modern internal auditor also needs a strong business understanding to ensure risk and governance recommendations align with organizational objectives.
Equally important is the ability to communicate effectively with stakeholders and translate complex technical findings into actionable business insight.
Modern audit is no longer only about controls – it’s about enabling better decisions.
What’s one thing AI will never replace in audit?
“Human professional scepticism and contextual judgment.”
While AI can process large volumes of data and identify anomalies quickly, it cannot fully understand organizational culture, ethics, intent, or the nuance behind business decisions.
Bruce believes the human side of governance – trust, relationship-building, and ethical reasoning – remains fundamental to effective assurance.
What’s a green flag that tells you an organisation takes governance seriously?
“When leadership treats governance as a strategic priority rather than a compliance obligation.”
Organizations that actively invest in integrated governance environments, continuous controls monitoring, and connected risk management processes often demonstrate a far more mature approach to resilience and accountability.
How is technology or AI changing internal audit?
Technology and AI are transforming internal audit from a historical reporting function into a real-time strategic advisor.
Continuous monitoring, automated controls testing, and data analytics now allow organizations to identify issues earlier and respond faster.
At the same time, the rapid adoption of AI introduces entirely new governance risks – including privacy, ethics, cybersecurity, and algorithmic bias – creating a growing need for stronger oversight and assurance frameworks.
As organizations across Africa continue their digital transformation journeys, professionals like Bruce represent the future of modern governance — combining technology, insight, and strategic thinking to help organizations strengthen resilience and build long-term trust.
At Revival Holdings, we’re proud to support organizations across the continent with the expertise and governance technology helping shape the future of audit, risk, and compliance.