As she steps away from her role as Chief Internal Auditor at Umeme Limited, in this interview with CEO East Africa Magazine’s Muhereza Kyamutetera, she reflects on her journey of transforming institutions from within, championing values-driven governance— a career shaped by curiosity, courage, and a deep commitment to values-driven leadership. She also shares how this has prepared her for her next chapter as a globally minded executive and boardroom force.
“In terms of roles, I’ve had the opportunity to work in external audit, internal audit, and finance, and now I’m looking to take that experience further—stepping into a more senior executive leadership role, whether as a number two or ideally a number one. A regional role would be particularly exciting,” she says, adding: “Ultimately, my aspiration is to be a global leader, even just for a season, before I sign off.”
Let’s get to know you beyond titles and resumes. Tell us about your journey, what shapes you, and what drives you professionally and personally. You’ve worked in accounting, finance, and internal auditing. Why did you choose internal audit over general accounting or finance leadership? What should young professionals consider when deciding between these paths? What sets auditing apart from financial management or accounting, and what’s a typical day for an internal auditor? Also, many view auditing as just compliance. What’s your perspective on its role in governance, risk management, and long-term financial sustainability?
My name is Ruth Doreen Mutebe. I’m a Certified Public Accountant with a finance, accounting, and auditing background. I went to Kamuli Girls for Primary School, and then for secondary School, I went to Tororo Girls School for all six years, and then I went to Makerere University. After earning my bachelor’s degree in business administration and majoring in accounting, I pursued my CPA certification to strengthen my credibility and professional grounding. As I progressed, I became intentional about diversifying my skill set. Given that I had already qualified as a public accountant, I didn’t want to repeat what I already knew in a master’s program. I looked at emerging trends and recognised that technology was fast reshaping the business world. That’s why I chose to pursue a Master’s in Information Security. Along the way, I also developed a deep passion for leadership. I’ve done various leadership trainings, and just recently, I attained my Chartered Director credential after completing a rigorous three-stage program. Additionally, I’m a Certified Trustee and Certified Trainer—with expertise in investment and governance.
If I were to summarise my career journey, I’d say it’s been largely driven by curiosity—the curious me. After university, I started in the education sector, training accountancy students at the MultiTech Accountancy Program, where I also completed my CPA. That curiosity led me to explore three specific industries I’d been fascinated by since childhood—finance, insurance, and aviation—each for unique (and sometimes humorous) reasons. For instance, I always wanted to work in a bank—mostly because I was curious about what happens “behind the glass.” As a child, I would wonder: What is behind that glass barrier at the teller counter? What’s behind the “staff only” doors? Similarly, insurance intrigued me because I couldn’t understand how one could contribute a $1,000 premium and receive a payout of $20,000—how does that math work? I wanted to unpack the logic and science behind underwriting. And then, aviation—I dreamed of seeing the cockpit, meeting the people who fly aircrafts, and understanding how everything works in the skies.
My first formal job was at MultiTech, where I taught CPA courses. I started with one subject at the Bombo Road campus, then quickly rose through the ranks—first to Mbale and later as head of the Soroti training centre for three years. I was doing well financially then, as we were paid per teaching hour. But I wanted to build my career in finance, even if it meant taking a pay cut. So I intentionally decided to shift into external audit, joining Kisaka & Company—even though it meant earning only a quarter of what I made as a trainer. It was a bold move, but it paid off. I progressed rapidly from Audit Assistant I to III, eventually taking on senior responsibilities. I stood out for my strength in taxation and training and often worked directly with the partners. After completing my CPA, I was headhunted to join Excel Insurance as Head of Finance—a move that aligned perfectly with my curiosity about the insurance sector.
Later, I transitioned to Finance Trust Bank, taking up an entry-level internal audit role simply because I wanted to understand the banking industry from the inside. At the interview, the panel questioned why someone so qualified would apply for an entry-level job. I told them, “I’ve always wanted to work in the financial sector. I’m here to learn and contribute.” Just four months in, the Head of Internal Audit contract wasn’t renewed. The bank searched externally but couldn’t find the right fit. Eventually, an external consultant suggested, “The person you’re looking for is already here, in your own department.” That person was me. I’d also recently interviewed for a finance manager role, and the CEO hinted that they had something else in mind for me. I was quickly promoted—first as caretaker, then acting head of internal audit. After a successful fit-and-proper test by the Bank of Uganda, I was confirmed as Chief Internal Auditor in less than a year. That’s how I entered internal auditing.
Looking back, I had already covered a broad spectrum: training, external audit, finance, and now internal audit. While part of the same profession, each discipline is uniquely different—just like in medicine, where paediatricians, surgeons, and general practitioners all operate under the same umbrella but with distinct specialities. Later, I joined Barclays Bank (now Absa Bank Uganda) as the Country Chief Internal Auditor.
Eventually, I was headhunted to join Umeme as head of internal audit in July 2018, and I’ve been here since. On March 31st this year, I’ll be marking 20 years in the profession, coinciding with Umeme’s concession handback to the government—a significant milestone. Beyond my corporate roles, I’ve been actively involved in professional leadership and governance. I served at the Institute of Certified Public Accountants of Uganda (ICPAU) for over a decade—Chairing the Audit Committee, serving as Vice President, and leading the Disciplinary Committee. I’ve also been deeply engaged with the Institute of Internal Auditors (IIA), serving as Treasurer, Board Secretary, and Senior Vice President for Training at IIA Uganda. I currently serve as Chair of the IIA Africa Governing Council. Internationally, I was part of the IIA’s Research and Education Advisors Committee, contributed to the Vision 2035 project, which laid the groundwork for the new Global Internal Audit Standards launched in January this year. Starting this July, I’ll join the IIA Global Guidance Committee to help shape practical guidance in emerging areas like cybersecurity.
At the heart of it all, my work is grounded in professionalism, integrity, collaboration, and continuous improvement. That’s how we build trust. That’s how we deliver value. From the finance perspective, you’re primarily responsible for managing the institution’s financial health. That includes maintaining accurate records, analysing and interpreting financial data, and helping leadership make informed decisions. As a finance professional, you’re offering strategic direction to senior management and the board based on financial insights—guiding the business towards its goals using sound financial principles.
Then comes the role of the external auditor. Here, you’re coming in as an independent party to provide assurance—essentially validating that the financial statements present an accurate and fair view of the organisation’s financial position. That assurance builds trust with shareholders, investors, regulators, tax authorities, and potential employees. These stakeholders rely on the credibility of audited financial statements to make decisions—whether to invest, regulate, partner, or join the organisation.
The perspective is quite different from an internal audit standpoint—yet deeply integrated with the others. Internal auditors are essential partners to the business. They walk alongside management and the board to ensure the organisation stays on course. They’re asking: What are your aspirations? Where do you want to go? And how can we help you get there—safely and effectively? I like to use two analogies to explain this role. The first is from my days in athletics. In a relay race, each runner must pass the baton correctly to the next. The internal auditor is like that voice inside the track—reminding you that no matter how fast you run, if you drop the baton, you’re out of the race. We’re there to ensure the process is smooth and the objective is achieved. The second analogy is that of a family doctor.
A family doctor knows your medical history, understands your habits, and advises you based on what’s best for your long-term health. They don’t share your issues with the world—they help you manage them quietly and proactively. Internal auditors play a similar role: we know the inner workings of the organisation, we see the risks, the misalignments, and the areas needing improvement—but we work with management to correct course and enhance performance. We ask essential questions: Are we making the right decisions? Are we managing risks effectively? Are our internal controls strong? Are people living the organisation’s values? Are we aligned with our strategy and adapting when things change? So, while finance, external audit, and internal audit are all part of the same financial ecosystem—and yes, we’re all “numbers people”—each plays a unique and complementary role. That was a key realisation for me when I moved into internal auditing. The three functions support one another, but they look at the organisation from very different angles—with internal audit providing a strategic, forward-looking, and holistic lens.
You mentioned the analogy of a doctor, which really resonated. As a leader or advisor, the internal team must trust that they see you as being on their side, even when your role requires pointing out where things may be going wrong. How do you build and maintain that trust, especially when making or communicating difficult decisions? How do you balance being supportive and candid, and what have you learned about delivering tough messages while keeping the team aligned and confident in your leadership?
First, I often use the analogy of a family doctor. If I know you have a heart condition, I must tell you. The real question becomes how I communicate that. If I walk in and say, “Good morning—your heart is about to fail in two minutes,” that will only create panic. So, the approach and messaging are critical. My style is balanced and constructive. When I carry out a review, I start by highlighting what’s working well. Then, I gradually introduce areas that need attention—framing them in terms of urgency and impact. I’ll say, “This is critical and needs immediate attention; this can wait a bit, and this is worth considering down the road.” This way, people can see what needs improvement, why it matters, and what could happen if it’s not addressed. But communication doesn’t end there. I open up the conversation. I ask: Were you aware of this? What do you think is causing it? How can we address it together? This dialogue helps move beyond symptoms and get to the root causes. If we only address symptoms, the issues will continue to be recurring.
For internal audits to be genuinely effective, we must understand the drivers behind the gaps and work collaboratively on sustainable solutions—whether that means a policy change, training, a shift in approach, or, in some cases, enforcement. The second element is professionalism and integrity. As you mentioned, trust is key. Everything we do is for the good of the institution. That means maintaining confidentiality, sticking to the facts, and upholding the ethical code governing the internal audit and accounting professions. Values like honesty, confidentiality, and objectivity are non-negotiable—and when you live by them consistently, people learn to trust you. Third is feedback—both giving and receiving it. Just as we provide feedback to the organisation, it’s equally essential for internal auditors to seek feedback on our performance and value addition. That’s why we undergo an external quality assessment at least once every five years. It’s essentially an audit of the audit function, and when you consistently meet those quality standards, it builds your credibility within the organisation.
You’ve been in the industry for over 20 years, and undoubtedly, you’ve witnessed much change along the way. Looking at the trends you’ve observed—what has shifted significantly, what’s currently evolving, and what do you see coming down the road? What should today’s professionals be paying closer attention to? What should organisations be preparing for? And for young people just entering the profession, what should they be aware of to stay relevant and thrive in the future?
Looking back over the past 20+ years, the role of internal audit has evolved significantly. Traditionally, internal audits were primarily compliance-driven and focused on checking whether policies were followed and the organisation adhered to laws and regulations. It was about ticking boxes. But business has moved beyond that. Today, organisations face more dynamic challenges and stakeholders—whether customers, regulators, or investors—are far more informed and demanding. Customers no longer accept one-size-fits-all solutions. They want personalised experiences and value. This shift means businesses must continually adapt their strategies—and as internal auditors, we must also evolve. We can no longer stop at compliance. We must understand the organisation’s strategic aspirations and align our audit approach to support those goals. That means building short-term (annual), medium-term, and long-term plans that mirror the organisation’s direction. As a result, the expectations from boards and senior management have grown. This applies to both the private and public sectors. Citizens, for instance, are increasingly demanding transparency and accountability from governments. If an internal auditor remains stuck in a compliance-only mindset, they risk becoming irrelevant—because they’re not adding value or helping the organisation navigate its journey effectively.
Another major shift has been in technology. Twenty years ago, you could walk in with a pen, paper, and a checklist. Today, organisations are powered by technology and generate enormous amounts of data. Internal auditors and finance professionals must acquire the digital skills necessary to understand, interrogate, and analyse that data to remain effective. If you can’t understand the systems, you can’t audit them. It’s as simple as that.
We’ve also seen a significant evolution in professional standards and qualifications. Previously, someone with a basic accounting diploma could easily step into an auditing role. But now, the demands are higher. A credible finance or audit professional is expected to have recognised qualifications—like CPA, ACCA, or Certified Internal Auditor (CIA). These credentials equip you with technical knowledge and the strategic insight needed to meet stakeholder expectations. That said, qualifications alone aren’t enough. As auditors, we must walk alongside business leaders. We need to understand long-term strategies, adapt to new initiatives, and speak the language of strategy—not just compliance. For instance, when auditing HR, it’s no longer enough to ask, “Did we follow the recruitment process?” Instead, we should ask: “Are we getting value from our people? Are they aligned with the organisation’s strategic goals? Are we investing in their growth and preparing them for the future?” Ultimately, internal audit must move into the strategic heart of the organisation.
We must understand what matters, challenge what doesn’t work, and help shape the future. And this isn’t optional. Global standards are evolving, too. For example, the newly issued Global Internal Audit Standards clearly state that an effective internal audit function should be led by a certified internal auditor—someone competent and qualified. Stakeholders now know what to expect from us. So, mediocrity is no longer an option. For anyone entering the profession, the key is understanding the expected outcome of your role—not just the process. The future belongs to professionals who blend compliance, strategy, technology, and insight to deliver accurate, measurable value.
You’ve spoken about the many roles you’ve taken within the profession and across different organisations. It’s impressive—but it also makes me wonder: where do you find the time to do it all and still function effectively, professionally and personally? How do you organise your life to stay productive—and, more importantly, to keep sane—while operating in such a fast-paced environment?
My schedule and calendar are my top priorities. I avoid double bookings by checking them before confirming anything. For instance, if I’m scheduled for a discussion, something else might come up. Properly managing my schedule has helped me avoid double bookings. Most of the roles I’ve done are voluntary and acquired over time. I prioritise one task, phase it out, move on to another, and repeat. However, for ICPAU, our meetings were during lunch hour (12:30 to 2 pm), after which we returned to the office. For the Institute of Internal Auditors, most discussions occur after work since these are voluntary roles with full-time jobs. We may extend discussions to three to four hours on a Saturday or hold retreats over the weekend.
In addition to managing my calendar, I try to be efficient if I know I have several things to take care of. For example, if I have to review or put together a report, I want to do it well so that it’s 90% good when I put it away. If I have to go over it, I’ll probably go over it once or twice, and it’s good to go. This helps me avoid reworking because if I have to rework five times on each piece of work, it means I’ll need a lot of time. So I try to do what I have to do the best way the first time.
Transparency is crucial. I have a stakeholder map with my employer, board, family, and others. I’m transparent about my responsibilities, including discussing opportunities with my CEO or reporting to the board before accepting extra duties. These opportunities are usually voluntary and require their approval. I specify the time commitment, travel requirements, and virtual participation. I also seek input from key stakeholders, address their concerns, and ensure everyone is aligned. When making contributions elsewhere, I’m open about the facts and seek support. For example, my husband knows my schedule and may ask about my travel preparations. Transparency relieves pressure and suspicion because I’ve openly acknowledged my responsibilities and management strategies.
Prioritisation is also important. I usually manage three or four stakeholders at a time, including my employer, professional association, UGAFODE (where I’m board chair), and family. Each sphere has urgent aspects, so the employer is prioritised first. I manage my week or day based on criticality. My principle is to take out pressure, anticipate potential pressure points, and act proactively. If a report is due in two days, I prepare it in advance and initiate discussion. If I’m required to do something urgent, like in UGAFODE due to regulatory matters, I align myself. At the start of the year, I ask for everyone’s calendars and map out critical dates. If there are conflicts, I discuss them with organisers to avoid pressure points.
I have a strong support network, including my second-in-command and third-in-command, who are informed about my ongoing projects and responsibilities. They know all the confidential information except for highly sensitive matters that require my sole discretion. I believe in fostering transparency and collaboration within my team.
My leadership philosophy is centred around recognising and nurturing each team member’s potential. I identify their strengths and areas for development, provide guidance and support, and delegate responsibilities to help them achieve their goals. This involves allowing team members to gain experience and knowledge, and providing opportunities for them to contribute to the team’s success. By implementing these strategies, I prepare my team to work collaboratively and effectively. I emphasise the importance of teamwork and believe that individual contributions are crucial for achieving organisational success. If any team member lacks specific skills or areas of expertise, it can negatively impact the department’s or organization’s performance. Therefore, all team members must prioritise their responsibilities, meet deadlines, and deliver high-quality work. By combining their efforts and providing mutual support, I effectively manage my workload and achieve my goals. I believe that no individual is truly useless. Everyone possesses unique skills and abilities. As a leader, it is crucial to identify and nurture these potentialities, likening this process to discovering and refining gold into a valuable asset.
My support network extends beyond the workplace. I’ve connected for transportation, shopping, and healthcare. When busy, I delegate tasks. For instance, if I can’t drive due to a demanding day, I reach out to my support network to arrange for someone to accompany me. This lets me focus on other pressing matters while ensuring my needs are met. In healthcare, I maintain contacts with doctors specialising in specific areas. I describe my symptoms or concerns, and they assess the situation and recommend appropriate treatment options. If necessary, they suggest a hospital visit. Similarly, when shopping, I’ve connected with local vendors, including boda boda operators and shop assistants. I inform them of my needs and request they procure and deliver items.
These support networks help me manage my responsibilities effectively. Whether coordinating medical appointments, arranging transportation, or making shopping arrangements, I’m confident these connections will keep me organised and efficient. That support network relieves pressure. People often ask me, with all these things, did you ever get time to relax? Yes, there are days when I don’t do anything serious. I just wake up, watch movies, make calls, laugh, and relax from morning to evening. There are days when I just need to rest and sleep longer than usual. The support network eases the pressure. But I know what to delegate and what not to delegate. Certain things I don’t delegate. That’s how I manage.
Consultation is essential. Don’t pretend to know something; it leads to mistakes. If you’re supposed to turn right, drive 10 kilometres ahead and come back. You waste time, fuel, and get stressed. You’d have been told the proper way if you’d asked earlier. Consulting and asking don’t mean you’re not smart; they’re smart ways of approaching things.
The gender question in leadership conversations is valid. However, it often shifts from how the world treats women to how women respond to it. Some women externalise challenges, blaming gender bias, without reflecting on their choices or mindset. The classic question remains: ‘Has it been different or more difficult rising through the ranks as a woman?’ I’ll ask that too. But I’d like to delve deeper. You emphasised the importance of transparency about ambitions and intentions, especially with a spouse. However, some women view this as unnecessary or controlling. So, where’s the balance? What responsibility do women have in navigating these dynamics as society evolves? In this era of heightened gender empowerment and focus on girls, how do you manage expectations, pressures, and opportunities as a woman in leadership?
The mere fact that we have different genders naturally comes with some differences in how we approach things — including how we make decisions. Typically, though not always, you’ll find that men are more inclined to take risks or make bold decisions. On the other hand, women often approach decisions with both the mind and the heart. There’s that nurturing, maternal instinct that considers not just the outcome but the impact — on people, on stakeholders, on communities. It’s not that men don’t think this way, too, but women tend to bring a deeper, more holistic lens to decision-making.
Now, when it comes to the career journey, there are real dynamics that women face — not good or bad, just part of life. For example, a woman who becomes a mother will naturally need to dedicate time and attention to her child. That means she must balance the demands of work, family, and other responsibilities. So yes, at certain points, a woman might slow down, take a break, or even step back a little — not because she’s less capable, but because life demands it. That’s the reality of conflicting priorities. But here’s what I’ve learned: roles don’t know gender. A CFO role doesn’t care if you’re male or female — it just needs to be executed with excellence. The job needs to be done, and the outcomes must be delivered. If you don’t deliver, you’re out — because the stakeholders on the other end are looking for results: profitability, social impact, efficiency, and accountability in the public sector. None of these have a gender tag.
So, my approach has always been to acknowledge the dynamics around me but not let them define or limit me. Instead, I ask: how do I manage them so I can compete fairly with someone who may not have the same dynamics? And more importantly, as leaders, how do we create environments where women can thrive despite these dynamics? That’s why you see forward-thinking HR policies introducing things like nursing rooms or office daycare. It’s not a luxury but a strategic move enabling women to give their best at work. Imagine a mother who’s able to bring her child to work, step away to nurse or check-in, and return to her desk reassured. You get higher productivity, more focus, and a more fulfilled employee. It’s the same with maternity leave, flexible working, or skills development — when we design for the full human experience, we unlock greater performance.
This all ties back to my leadership philosophy: a human being comes into the workplace as a whole person. You’re not just hiring someone’s technical skills — you’re engaging their personality, their background, their responsibilities, their dreams. And when you ease the pain points around them, they give you their very best. Now, when we talk about gender diversity, we must also recognise the beauty and strength it brings.
In my own journey, I’ve been fortunate — many of my mentors have been men, and they’ve championed me, challenged me, and created space for me to grow. So it’s not about excluding men or glorifying women — it’s about focusing on value and contribution. At the end of the day, when I walk into a room, the conversation is no longer just about me being Ruth Doreen, a woman. It becomes about what Ruth Doreen brings to the table — my competence, my leadership, my delivery, my impact. That’s the space we should all aim to operate in — where what matters is not whether you’re male or female but what value you add. Still, we must remain conscious of our differences and actively manage them — as leaders, as organisations, and as human beings.
Ugandan billionaire, Dr. Sudhir Ruparelia Warns Public of Deepfake AI Scam Misusing His Image to Promote a Fraudulent Financial PlatformEvery profession has hidden hazards. As an internal auditor, what are some of these? Audit season often creates tension in organisations. People become guarded, the atmosphere shifts and auditors face suspicion and nervousness. As someone who’s experienced this, how do you navigate it? Have you felt the pressure and managed it? What coping mechanisms have helped you stay grounded and effective? Are there any survival tips or wisdom you’d share?
That’s an interesting question, and it really takes us back to the core misconceptions about the internal audit profession. Much of the burden or tension we feel stems from misunderstanding. Too often, audit is equated with fault-finding — a sort of “gotcha” exercise. But that’s not what audit is about. As I explained earlier, an internal audit is not about catching people out. It’s about walking the journey with an organisation to help it achieve its own aspirations. An internal auditor is like a doctor doing a health review — not to criticise your lifestyle but to help you live better. Of course, it can be frustrating when you see a problem — say, a critical liver condition — and the patient doesn’t want to take the treatment. But your role is to give the best professional advice, explain the risks, and guide the path forward.
What has helped me personally is taking time to educate people about what internal audit really is: that we’re not here to catch you but to work with you. I remind teams that we’re all on the same side. You’re in finance, IT, operations, HR — and I’m in internal audit. We’re all contributing toward the same goal. We just play different roles in achieving the organisation’s vision. It’s important not to view our work in isolation. Every department’s outcomes feed into the bigger picture — the mission, the strategy, the values. Once people understand that, it stops being “me versus you” and becomes “me and you, working together.” Whether it’s delivering for the public sector, improving service delivery, or protecting national resources, internal audit plays a critical role. Think of the impact when hospitals don’t have medicine, when doctors don’t report to work, or when roads crumble after a few days. In those moments, doesn’t it become clear why we need internal auditors? We also need finance professionals, risk managers, and external auditors — all walking the journey with the organisation to ensure it thrives.
That said, challenges arise when personal interests conflict with organisational goals. If a few individuals start moving in a different direction, we need to ask: why? Is it due to a lack of understanding? Is it a different perspective that’s worth exploring? Or is it simply misalignment with the organisation’s vision? If they can’t be redirected after open, honest conversations, then policy must step in — because alignment is critical.
Another major misconception is that internal audit is all about finance or accounting. That couldn’t be further from the truth. Whether it’s an internal or external audit, the work isn’t limited to numbers. Audit is about value creation and enabling the organisation to meet its objectives. So if your business isn’t finance-based — say it’s a utility company like Umeme — your internal audit team should reflect that. In my case, I work with electrical engineers who understand the network deeply. I work with IT specialists who interrogate systems and, of course, finance professionals who support with numbers. In a healthcare setting, your internal audit team might include someone with a medical background. The goal is to understand the business from the inside out so you can offer meaningful, relevant insights. Audit has to be rooted in operations — not just accounting — to be effective. That’s why it’s so important to open up the space for meaningful conversation. Not “I’m the auditor, don’t question me,” but “Let’s talk about what matters most to your team and how we can add value together.”
Building those conversations has been key in my experience. Even during audit planning, I engage people to share what they think should be prioritised. I may come in with ideas based on my risk assessment, but I also ask, “What matters to you? What would help you to do your work better?” That way, we design audits that support the organisation’s growth and resilience. At the end of the day, it’s all about partnership. When we understand one another’s roles, have open dialogue, and share a common goal, internal audit becomes a valued part of the organisation — not something to fear.
At my former workplace, we had a CFO who was so detail-oriented that we used to joke that she probably counted matchsticks at home — she just couldn’t switch off the numbers! Do you ever find the auditor in you spilling over into your personal life? Does that mindset ever show up in family or personal relationships? Have you ever caught yourself being too much of an auditor outside of work — and where do you draw the line?
At the end of the day, an internal auditor is also a human being — but that skill set is always quietly operating in the background. It’s a bit like being a doctor. Even when they’re off duty, if they notice someone with yellowing eyes, they won’t just ignore it. At some point, that concern will surface: “Are you okay?” It’s instinctive. The same goes for a trained athlete who spots a colleague struggling during a casual game — they’ll notice immediately if something’s off. These professional instincts become part of who you are. The key, though, is knowing when to apply them, why, and what you intend to do with that insight. So, let’s take the matchstick example. If someone is counting matchsticks — whether at home or at work — the question shouldn’t just be what they’re doing, but why. Perhaps they’ve noticed something unusual: maybe five matchboxes are being used in a day instead of the expected two, and they’re concerned that the household or office budget won’t stretch the entire month.
That kind of thinking isn’t about control — it’s about stewardship, planning, and making sure resources are used wisely. In that case, it might lead to a simple solution like reallocating the budget or choosing a more affordable dinner venue. That’s a valid and thoughtful application of an auditor’s mindset. But if someone is micromanaging or nitpicking simply to be difficult or mean, then that’s not a professional skill at work — that’s just poor behaviour. There’s a clear difference between using your skills to support, protect, and improve outcomes and using them to control or diminish others.
For me, it always comes back to intent and impact. We carry our skills and values with us — not just at work but in our families and communities, too. When we apply them with empathy and purpose, they become powerful tools for doing good. But if they’re used to hurt or limit others, even unintentionally, then it’s time to reflect and recalibrate.
You mentioned your role as a leader involves identifying and developing potential in people. You’ve likely recruited, mentored, and let go of individuals throughout your journey. Have you noticed significant shifts in the quality of talent from training institutions, especially in auditing? Are graduates better prepared or is there a gap in readiness? Additionally, there’s a growing discussion about working with Gen Z. From your experience, have you observed changes in attitudes, work ethic, or expectations among this younger generation entering the workforce? How does this shape your leadership, mentoring, and team building?
Over time, I’ve observed that we’re getting very brilliant young women and men — or, as I like to call them, ladies and gentlemen — coming into the workspace. They’re smart, energetic, and bring a lot of value. One of the most noticeable shifts, however, is in how long they choose to stay in one place. Unlike before, when someone might join a team and stay for several years, many of today’s Gen Z professionals prefer shorter stints — a year or two — before moving on to something new or even switching roles entirely. Being aware of this shift, I’ve adapted how I engage with younger professionals. For me, one of the most critical things I look for is attitude. Yes, you may have the training, the degree, the transcripts — and those will be tested once you’re in the role. But for me, attitude says it all. If someone is willing to learn, open to feedback, able to relate well with others, and committed to upskilling, I can work with that. Technical skills can be taught — but attitude, drive, and interpersonal readiness make all the difference. Because I know many of them may not stay long-term, I focus on their strengths. What value are they bringing right now? What are they naturally good at? I work with them to build on that while also supporting them in the areas that need development. It’s about helping them grow in the direction they want to go — not just for the organisation’s benefit but for their own career journey. Mentorship plays a big part in how I lead. I do it informally every day at work and more formally during my personal time. It’s something I’m deeply passionate about.
People have often said to me, “You do this so well — maybe you should turn it into a business.” But I fear if I did, I might lose the personal fulfilment and passion that drive me. For me, mentorship is about genuinely helping someone find clarity, direction, and confidence. When I mentor, I start by understanding what the person is chasing in life. What are their career goals? What do they want to become? Then, we co-create a plan. They share what they believe I can do to support them, I share my ideas, and we continue to check in, have conversations, and track progress. I also encourage my direct reports to do the same with their teams.
That way, instead of complaining about “the kind of graduates coming out these days,” we’re actively shaping them into better professionals and people. The value of that mentorship experience goes beyond the workplace. It’s something they carry with them and often pay forward. If we all commit to doing a little of that — consistently, intentionally — I believe we’ll help shape a more capable, purpose-driven generation. After all, I am a product of mentorship myself. From my parents to my line managers, to mentors who saw something in me, encouraged me, and believed in me — they’ve all contributed to the leader I am today. So I try, in my own way, to do the same. Sometimes, I’ll block out an hour every month or two just to speak with my mentees — hear what’s happening in their world, help them reflect, and think through how they can keep growing. And for those who work closely with me day to day, that mentorship becomes part of the fabric of our working relationship. If each of us does our part — even in small ways — I truly believe we can make the world of work and the world at large a better place.
You mentioned your childhood dreams of becoming a banker, then an insurance agent, and eventually a pilot. These aspirations seemed structured, like a ‘planned kid.’ I wanted to be a priest because priests were the only ones who drove cars in my village. Were you a ‘planned kid’ with a clear path, or did your dreams evolve naturally?
I grew up in an average working-class but deeply Christian family. Somehow, from a very young age, I always dreamed of being successful. And let me share something interesting — even in my early childhood, as young as primary four or five, I had vivid dreams about the future. I would imagine the car I was going to drive one day. I’d craft its number plate in my mind — using the initials of my name, then pairing them with numbers, just like the license plates I saw on the road. I was especially fascinated by cars driven by women. Every time I saw one, I’d pay close attention — it was as if I was seeing a glimpse of my own future. Looking back, I think I was born a dreamer — even if I may not have been a planned child, my dreams came early and clearly.
Professionally and in life, what keeps you up at night? Are there specific concerns or uncertainties about the world or your profession? Are there particular issues that worry you, or do you feel at peace? As an auditor, have you observed red flags or patterns that make you pause and think, “Something might be wrong here” in organisations, situations, or even at a national level? What are these warning signs you’ve learned to watch out for?
What keeps me up at night is the erosion of values — because I truly believe that if we are in the right frame of mind and grounded in the right values, everything else tends to fall into place. Whether it’s at home, in our communities, in our workplaces, or across the country — when values are aligned, progress is possible, and society functions well. What worries me is when I see unacceptable values or behaviours not only being practised but boldly fronted — even celebrated — without shame. Because over time, what we repeatedly do becomes normalised. It starts as a thought, becomes an idea, then a habit. Do it several times consistently, and it becomes a culture. So when we allow certain questionable behaviours or attitudes to persist unchecked, we risk embedding them into our systems — and that culture carries forward, even long after we’re gone. That’s what truly concerns me about the future.
I’m choosing not to name specific examples because values can vary from one setting to another, and what is acceptable in one context may not be in another. But in every environment — whether family, organisation, or society — there is always a standard of what is considered acceptable behaviour. And every time we deviate from that standard without consequence, we open the door to instability. That’s what I’m most mindful of — how we guard our values today because they shape the culture of tomorrow.
In crisis communication, we often say a crisis is an unattended issue. From your experience, are there recurring trends or audit issues across organisations in Uganda or the region? Do you notice differences between the public and private sectors, or are these issues universal? Perception suggests government entities are most prone to corruption, but similar challenges exist in the private sector and nonprofits. Given your work in energy and interactions with colleagues in banking, government, and beyond, do audit issues reflect broader societal patterns, being systemic, cultural, or something else?
If leaders don’t walk the talk, it’s only a matter of time before things begin to fall apart. Let me use a very basic example: suppose a leader tells everyone, “We all need to be at the office by 8:00 a.m….”—but then that same leader consistently shows up at 12 noon. What message are they sending? Of course, there may be valid reasons for a one-off delay, but when it becomes a pattern, it sets a dangerous precedent. People stop taking the standards seriously because the leader isn’t upholding them.
Another red flag for me is when people repeatedly do the wrong thing—and it’s allowed to slide. This links back to something I mentioned earlier: when there’s no accountability or when poor behaviour is tolerated, it signals a deeper problem in the organisation’s culture. Then there’s inconsistency in applying rules—treating different people differently for the same behaviour. Let’s go back to that 8:00 a.m. example: if Person X comes in at 8:30 and is reprimanded harshly, but Person Y arrives even later and is given a chance to explain or excused entirely, people notice. When policies aren’t applied consistently, trust erodes. It creates an environment of unfairness and favouritism.
And then there’s the issue of rewarding unacceptable behaviour or poor performance. If underperformance is ignored—or worse, rewarded—it’s deeply demoralising for those who are doing the right thing. Over time, two things can happen: the high performers either lower their standards and give you just the basics, or they walk out entirely. Either way, the organisation loses. As leaders, we must remember that our lives are on display. People are always watching—our actions, our decisions, and even our silence. They may not say it, but they’re observing. And often, it’s the unspoken undertones that reveal the true culture of an organisation.
Another red flag is misalignment at the top. It’s okay to disagree—we can agree to disagree and have healthy debates. But when senior leaders consistently pull in different directions, give conflicting guidance, or undermine each other, it breeds confusion. It creates uncertainty and a lack of clear direction.
So, for me, those are some of the major red flags: inconsistent leadership, lack of accountability, favouritism, tolerance of poor behaviour, and disjointed direction from the top. These issues may seem subtle at first, but if not addressed, they ultimately compromise performance, morale, and trust in the organisation.
For confidentiality reasons, I may not be able to point to specific trends in detail—but speaking from a leadership perspective, I can share some of the broader patterns I’ve observed that often give rise to the audit issues and risks you’re referring to. The first is the rapid pace of technological change. Technology is evolving faster than many organisations can adapt. Just as you’re getting comfortable with one tool or system, a new version—or an entirely different platform—emerges. We’re constantly on a learning curve. Some individuals adapt faster than others, and that’s where values come into play. A highly skilled person with the wrong value system can become a serious threat to an organisation. That’s how we end up with large-scale fraud—because someone understands the system so well that they know exactly where the gaps are. One person might identify a weakness and say, “Let’s fix this.” Another, with different values, will see the same gap and exploit it.
The second trend is around regulatory compliance. Globally, we’re seeing a significant increase in regulatory requirements. While this is generally a good thing—it promotes transparency and accountability—there’s also a risk of overregulation, especially when it’s used as a substitute for discipline and ethical leadership. If people consistently fail to do what is expected of them, regulations become tighter. That means organisations—public, private, and nonprofit alike—must continuously invest in compliance. This includes reviewing and interpreting new regulations, obtaining approvals, building systems and infrastructure to support compliance, and training staff to understand and implement the changes.
The third trend I see relates to funding. This cuts across all sectors. Whether you’re a government institution funded on behalf of citizens, a nonprofit, or a private company—access to funding is increasingly under pressure. Over the last five years or so, there’s been a noticeable shift in global funding priorities. Major donors and international funders are reevaluating where they channel their resources. We’ve seen this, for instance, with some of the shifts that began during President Trump’s administration in the U.S., but even before that, there was growing debate in the West about whether to keep funding Africa or redirect resources to other regions like Asia. Funding uncertainty weakens accountability by straining internal controls, increasing the risk of misreporting, and underfunding audit and compliance functions. It also heightens the risk of fraud and mission drift as organisations struggle to survive and may compromise transparency or ethical standards.
COVID-19 made things even more complicated, and the current volatility in global markets hasn’t helped. As a result, organisations and governments must rethink not just how they mobilise resources—but also how they optimise what they already have. It’s about being more strategic, more efficient, and more accountable with the limited funds available. In summary, the key trends I see—technological disruption, regulatory overload, and funding uncertainty—are not necessarily unique to either the public or private sector. They’re systemic. However, how organisations respond to them often comes down to leadership, ethics, and adaptability.
Umeme’s license is ending—a significant chapter in your professional journey. You’ve already made your mark in insurance, financial services, and now the energy sector. You’ve even hinted at a curiosity about the airline industry. So, what’s next for you? What’s on the horizon as you turn the page to a new chapter?
I may not know the exact opportunity just yet, but in terms of industries I’m keen to explore, a few stand out. Automotive and aerospace—including the airline sector—are areas I’ve always been curious about. I’m also very interested in the healthcare sector and the investment space, particularly where development funders operate. These are industries I believe are evolving rapidly and hold exciting potential. Of course, technology is a thread that runs through all of them, and it remains a key area of focus for me.
In terms of roles, I’ve had the opportunity to work in external audit, internal audit, and finance. Now I’m looking to take that experience further—stepping into a more senior executive leadership role, whether as a number two or, ideally a number one. A regional role would be particularly exciting. Having served as Chairperson of the African Internal Audit Governing Council, I’ve gained valuable exposure to different economies across the continent. That experience has shaped my thinking and prepared me well for a broader mandate. Ultimately, my aspiration is to be a global leader, even just for a season, before I sign off.
In light of those aspirations you’ve just shared, let me flip the script a bit and play the role of a potential recruiter. If someone were considering candidates for the kinds of executive or industry roles you’re targeting—what would they be missing out on if they didn’t choose you? What unique value do you bring to the table?
What they would be missing if they didn’t take me on is the cumulative experience, knowledge, and insight I’ve built over the years—across multiple sectors, institutions, and leadership levels. My background in audit has given me a comprehensive, end-to-end understanding of how organisations operate. I’ve seen what “right” looks like across functions and developed a strong grasp of how strategy, governance, and execution connect. Beyond technical expertise, that experience has shaped my ability to help institutions stay aligned with their vision, mission, and values—and ensure that decisions are grounded in sound, ethical, and sustainable practices. Through my service on the Public Administration Audit Committee in the Ministry of Finance, I’ve gained valuable exposure to public sector dynamics—understanding how government institutions function, how policy links to accountability, and where the opportunities for reform and improvement lie.
In the governance space, I’ve served on multiple boards, chaired committees, and recently earned my Chartered Director credential. I’m also a Certified Trustee and currently chair the Investment Committee of Umeme’s retirement benefits scheme. So, when it comes to asset management, investment oversight, and long-term financial strategy, I come with both the technical capability and practical experience. Beyond Uganda, I’ve had the privilege of engaging at regional and international levels, especially through my leadership roles with the Institute of Internal Auditors, where I’ve seen how different economies operate and how leaders respond to both common and unique challenges. That global exposure has prepared me well for a regional or international executive role.
What truly sets me apart, however, is my passion for people. I’m deeply committed to bringing out the best in others—helping individuals grow while delivering the organisation’s needs. I often say that the most important thing we take from any role isn’t just the paycheck—it’s the experience, growth, and values we carry forward. When I take on a role, I don’t just focus on task completion—I ask why I’m doing what I’m doing and what impact it will have on the organisation and the broader community, the economy and society at large. I’m intentional about working in sectors that improve people’s lives—like banking, insurance, and energy. And I hope the next step will allow me to keep making that kind of impact. So, ultimately, what they’d be missing is someone who leads with purpose, delivers with integrity, builds people, and leaves every space better than she found it.