Comfort Mpotsang Tokwe
Manager: Internal Audit (Acting Director - Risk & Internal Audit)
Gaborone
Summary
Internal Audit, Governance and Risk leader with over 13 years of experience providing independent assurance, governance advisory and enterprise risk management services across public and private sector organizations. Proven track record in establishing audit functions, strengthening internal control environments and developing risk-based assurance strategies aligned to organisational objectives.
Experienced in advising Executive Management and Board Committees on governance, risk, compliance and organisational performance, while driving accountability, control effectiveness and continuous improvement. ACCA qualified with a Master of Science in Strategic Management, combining strong technical expertise with strategic insight to support effective governance, risk oversight and organisational performance.
Overview
17
17
years of professional experience
Work History
Manager: Internal Audit
Botswana Teaching Professionals Council (BOTEPCO)
08.2024 - Current
- Established the Internal Audit Function from inception, including development of the Internal Audit Charter, Audit Universe, risk-based audit methodology and annual assurance planning framework aligned to the IIA Global Internal Audit Standards.
- Developed and implemented risk-based Internal Audit Plans informed by strategic risks, emerging risks, organisational priorities and governance requirements, ensuring assurance coverage over key risk areas.
- Led the development and reporting of strategic risk assessments, risk dashboards and Top Strategic Risks, strengthening risk visibility and supporting risk-informed decision-making by Executive Management.
- Directed assurance and advisory engagements across governance, procurement, financial management, human capital management, regulatory readiness and organisational capability, identifying opportunities to strengthen governance, controls and operational effectiveness.
- Provided independent assurance and strategic advice to Executive Management on governance, risk management, internal controls and organisational performance, contributing to improved accountability and decision-making.
- Assumed Acting Director responsibilities for Risk and Internal Audit, providing leadership in strategic risk oversight, governance reporting, combined assurance coordination and departmental planning.
- Presented assurance, risk and governance matters to Executive Management and governance structures, while monitoring implementation of agreed management actions and promoting a culture of accountability and continuous improvement.
Internal Auditor: Finance & Governance
Water Utilities Corporation (WUC)
11.2020 - 07.2024
- Executed risk-based assurance engagements across finance, governance, operational and compliance functions, assessing the adequacy and effectiveness of internal controls and governance processes.
- Contributed to the development and implementation of Internal Audit strategies, annual audit plans and budgets, supporting the delivery of risk-based assurance across the organization.
- Evaluated governance frameworks, financial controls and operational processes, identifying opportunities to strengthen accountability, compliance and organisational performance.
- Conducted audits of high-risk business processes and strategic operations, providing independent assurance and practical recommendations to management.
- Prepared and presented audit reports highlighting control weaknesses, risk exposures and governance improvement opportunities, supporting informed decision-making by management.
- Monitored implementation of agreed management actions and remediation plans, promoting accountability and continuous improvement across business functions.
- Collaborated with management and stakeholders across the organization to strengthen governance, risk management and internal control practices.
Internal Audit & Risk Management Supervisor
Botswana Railways
11.2016 - 10.2020
- Led the implementation and ongoing maintenance of the Enterprise Risk Management (ERM) Framework, embedding risk management practices across operational, project and strategic activities.
- Coordinated the development of strategic and operational risk registers, facilitating risk identification, assessment and mitigation planning across business units.
- Developed the departmental risk universe, annual audit plans and risk management work programmes, ensuring alignment between assurance activities and organisational risk priorities.
- Supervised Internal Audit and Risk Management activities, providing operational leadership and ensuring continuity of departmental functions in the absence of the Director.
- Presented significant audit findings, strategic risks and governance matters to Executive Management and Finance & Audit Committee structures, supporting informed decision-making and organisational oversight.
- Facilitated risk management workshops and training programmes for management and Risk Champions, strengthening risk awareness and accountability across Botswana Railways.
- Led risk reporting and analysis activities, including risk quantification, monitoring of mitigation plans and reporting on key operational and strategic risk exposures.
Cost Accountant
Seed Co International
12.2013 - 05.2016
- Managed month-end close processes and prepared management reports in compliance with IFRS and organisational reporting requirements.
- Developed inventory control procedures and supervised cycle counts and year-end stock counts, improving inventory accuracy and stock governance.
- Led a team of 22 warehouse personnel across receiving, inventory management and dispatch operations, strengthening operational controls and accountability.
Management Accounting Trainee
Kgalagadi Breweries
11.2011 - 12.2012
- Supported budgeting, forecasting and management reporting processes within a manufacturing environment.
- Analyzed production costs, operational variances and cost drivers to support management decision-making.
- Contributed to strengthening financial controls and performance monitoring processes.
Internal Audit Officer
Kgalagadi Breweries (KBL)
01.2009 - 10.2011
- Conducted risk-based audits to assess compliance, control effectiveness and operational efficiency across business functions.
- Evaluated preventive and detective controls and provided assurance on the effectiveness of internal control environments.
- Prepared audit reports and recommendations to improve governance, operational performance and risk management practices.
Education
MSc - Strategic Management (Distinction)
University of Derby
UK11-2025
ACCA - Member
Association of Chartered Certified Accountants
United Kingdom10-2018
Postgraduate Certificate - Enterprise Risk Management (ERM)
Botswana Accountancy College
Gaborone, Botswana05-2018
AAT - Association of Accounting Technicians
Botswana Accountancy College
Gaborone, Botswana08-2007
Skills
- Internal Audit Leadership & Assurance
- Enterprise Risk Management (ERM)
- Governance, Risk & Compliance (GRC)
- Risk-Based Internal Audit Planning
- Strategic Risk Assessment
- Internal Control Evaluation
- Audit Committee & Board Reporting
- Combined Assurance
- Internal Audit Quality Assurance (QAIP)
- Investigations & Advisory Reviews
- Regulatory Compliance Reviews
- Data Analytics
- Internal Audit Quality Assurance (QAIP)
- Investigations & Advisory Reviews
- Regulatory Compliance Reviews
- Data Analytics
Affiliations
- Established the Internal Audit Function at BOTEPCO from inception, including development of the Internal Audit Charter, Audit Universe, risk-based audit methodology and annual assurance planning framework.
- Developed and presented risk-based Internal Audit Plans and strategic risk assessments aligned to organisational priorities, governance objectives and emerging risk exposures.
- Led enterprise-wide assurance and advisory reviews across governance, procurement, human capital, regulatory readiness and organisational capability, providing strategic insights to strengthen accountability, control effectiveness and organisational performance.
- Entrusted with Acting Director responsibilities for Risk and Internal Audit, providing leadership in assurance planning, strategic risk oversight, governance reporting and combined assurance coordination.
Accomplishments
- Master of Science (MSc) in Strategic Management (Distinction)
- Association of Chartered Certified Accountants (ACCA) – Qualified Member
- Certified Internal Auditor (CIA) – In Progress
- Postgraduate Certificate in Enterprise Risk Management (ERM)
- Association of Accounting Technicians (AAT)
Professional Memberships
- Botswana Institute of Chartered Accountants (BICA) - Member No. 20120070
- Association of Chartered Certified Accountants (ACCA) - Member No. 1378337
- Institute of Internal Auditors Botswana (IIAB) - Member No. 2235526
Professional Training
- ACL Advanced Concepts and Techniques SurTech Solutions Training on advanced data analytics for audit automation and exception analysis. 10/2023
- Annual Financial Statement Review for Internal Auditors Leadership Academy for Guardians of Governance In-depth course on reviewing public sector financial statements for audit readiness. 06/2023
Timeline
Manager: Internal Audit
Botswana Teaching Professionals Council (BOTEPCO)
08.2024 - Current
Internal Auditor: Finance & Governance
Water Utilities Corporation (WUC)
11.2020 - 07.2024
Internal Audit & Risk Management Supervisor
Botswana Railways
11.2016 - 10.2020
Cost Accountant
Seed Co International
12.2013 - 05.2016
Management Accounting Trainee
Kgalagadi Breweries
11.2011 - 12.2012
Internal Audit Officer
Kgalagadi Breweries (KBL)
01.2009 - 10.2011
MSc - Strategic Management (Distinction)
University of Derby
ACCA - Member
Association of Chartered Certified Accountants
Postgraduate Certificate - Enterprise Risk Management (ERM)
Botswana Accountancy College
AAT - Association of Accounting Technicians
Botswana Accountancy College