Auditing Is a Human Business: Lessons from Liswaniso Namatama

What does it really mean to be an auditor? Ask Liswaniso Namatama and he’ll tell you it’s far more than ticking boxes or crunching numbers – it’s about understanding people, organisations, and the world around you.

In the fourth episode of Season 4 of Difference Makers Discuss, CAW President Sinead Donovan sits down with Liswaniso, a Chartered Accountant and assistant manager at ACT Core Accountants in Lusaka, Zambia. With over six years of audit experience and a remarkable story of professional and personal growth, Niso brings a refreshing and energising perspective to the profession.

From Zambia to Belfast — and back again

Liswaniso qualified through the Zambia Institute of Chartered Accountants and has built his career at a local audit firm in Lusaka. But his story took a significant turn when he attended the One Young World Summit in Belfast, where he joined a cohort of young chartered accountants from around the globe.

The experience, as he puts it, was “mind-blowing.” Meeting delegates from across the world – each with their own story of creating impact in their communities — left a lasting impression. One key lesson stood out above all others: you don’t need to wait for the perfect moment to start making a difference. You just start.

Turning Inspiration Into Action

That spirit of getting started has translated into real, meaningful work back home. At the One Young World Summit, Niso connected with fellow chartered accountant Doric, who founded Young Dream Radiators – a foundation dedicated to providing mentorship to young people through community-based outreach programmes.

Liswaniso is a proud member of the foundation, which is currently in its startup phase and expanding its reach. The work is straightforward but powerful: visiting less fortunate communities, engaging with people directly, and showing them that they are not alone — that there are people they can interact with, learn from, and look up to.

It’s a vivid example of what Sinead describes as “the family of accountants” coming together to make good change for those around them.

Reframing What Audit Actually Is

One of the most compelling parts of this conversation is Liswaniso’s passionate defence of the auditing profession – and his determination to challenge the misconceptions that surround it.

“Audit is not all about number crunching, ticking boxes, or fault-finding,” he says. “That’s not the picture of audit.”

The bigger picture, as Niso sees it, is this: audit is about understanding businesses, assessing risks, applying professional judgment, and helping organisations improve how they operate. It’s a career that takes you across industries — from NGOs to mining companies to manufacturing organisations, giving auditors a uniquely broad understanding of how the world works.

And then there’s the people dimension. Audit involves constant interaction with management and key stakeholders, creating relationships and networks that can last a lifetime. As Niso puts it, “it really lays a strong foundation in terms of career.”

The Irreplaceable Human Element

With AI increasingly part of the professional landscape, it’s a question that comes up in almost every conversation about the future of accountancy: what’s left for humans to do?

Liswaniso’s answer is clear and considered. Yes, AI can handle routine transactions, analyse large datasets, and produce reports more efficiently. But there are aspects of audit that remain firmly human:

• Professional judgment – the ability to assess nuance and complexity in context
• Risk identification – certain risks can only be uncovered through direct client interaction
• Communicating findings – sitting with management, walking them through results, answering their questions, helping them understand

“It’s better when it’s human to human,” Liswaniso says. “You sit with management and go through some of these things and explain to them, at times they might have questions or need proper understanding, and we are simply there to communicate this to them.”

It’s a timely reminder that technology can augment the profession, but it cannot replace the relationships and judgments at its core.

What’s Next for Liswaniso?

Looking ahead, Niso is clear about his direction: to continue growing within the accounting space, to keep making a difference in his community, and to inspire the next generation of accountants in Zambia and beyond.

Asked to sum up the profession in three words, he doesn’t hesitate: “Accounting is extremely amazing.”

His advice to anyone considering the profession? “Just go ahead with it. Trust me, they will not regret that decision.”

Watch, Listen, and Share

If this episode sparks something in you, whether it’s a renewed passion for the profession, a reminder of why you chose this career, or simply a great story to share with a colleague, pass it on.