Thesis (MTech (Internal Auditing))--Cape Peninsula University of Technology, 2015. / Social media has undoubtedly emerged as one of the greatest developments in this technology driven generation. Despite its existence from years back, social media popularity has recently surged drastically, with billions of users worldwide reported to be on at least one social media platform. This increase in users of social media has further been necessitated by governmental and private-sector initiatives to boost Internet connectivity to bridge the digital divide globally. Mobile Internet access has also fuelled the use of social media as it allows easy and economical connectivity anytime, anywhere. The availability of hundreds of social media platforms has presented businesses with several opportunities to conduct business activities using social media. The use of social media has been reported to avail businesses with plenty of benefits when this use is strategically aligned to business objectives. On the flipside of the coin, these social media platforms have also emerged as new hunting grounds for fraudsters and other information-technology related criminals. As with any invention, engaging social media for business has its own inherent risks; this further complicates existing information-technology risks and also presents businesses with new risks. Despite blossoming into a global phenomenon, social media has no universally accepted frameworks or approaches (thus no safeguards) when engaging with it, resulting in almost unlimited risk exposures. The uncertainly, i.e. risks surrounding social media platforms, proves problematic in determining the optimum social media platform to use in business. Furthermore, organisations are facing challenges in deciding whether to formally adopt it or totally ignore it, with the latter emerging not to be a viable option. The complex nature of social media has made it difficult for enterprises to place a monetary value and determine a return on investment on these platforms. From a governance perspective, it remains a challenge for most enterprises to identify and appoint individuals responsible for social media management within businesses, although recently social media strategist positions have been surfacing. Due to their nature, the social media trigger matters relating to governance, risk and compliance, which imply that internal auditors therefore are expected to champion the adoption of social media in enterprises. As a relatively new concept, the role that internal auditors should play towards social media appears not to be well defined. Through examination of existing guidelines, an attempt is made to define the role of internal auditors towards social media.