The Namibia Revenue Agency (NamRA) began a two-week Audit Capacity Development training on 14 July 2025 to strengthen its ability to conduct audits in sectors using computerised accounting systems. The training, which runs until 25 July 2025, is being delivered by the International Monetary Fund’s AFRITAC South (IMF AFS).
This initiative aims to equip NamRA auditors with modern audit techniques, focusing on industries that operate digital financial systems. The programme includes both theory and practical sessions, offering technical guidance on how to plan, collect and assemble data before launching into a sector-specific audit. A key part of the training involves the use of computer-assisted auditing techniques (CAATs), which allow auditors to analyse large volumes of electronic data efficiently.
According to Christopher Joseph Mwogeza, the IMF Technical Advisor leading the training, the sessions are designed to build practical capacity in risk-based auditing. The aim is to ensure that NamRA auditors are better prepared to respond to the audit challenges posed by digitised systems and evolving business practices. The training also supports the development of structured audit processes that are adaptable to complex sectors.
Participants are exposed to audit approaches that target specialised sectors such as manufacturing, retail and services, where high transaction volumes and complex financial systems demand more advanced strategies. Auditors are guided through the full audit cycle from preparation to execution with a focus on identifying risks early and ensuring decisions are based on reliable data.
NamRA staff attending the training have welcomed the opportunity. Penouua Gertze, Principal: Transfer Pricing - Tertiary Sector, noted that the training is timely and will strengthen auditors’ ability to interpret and assess data in highly automated business environments.
NamRA views the training as part of its broader goal to promote compliance and support effective tax administration.