Perceptions on internal audit function contributions in South African national government departments

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dc.contributor.author Erasmus, Lourens J.
dc.contributor.author Fourie, Houdini
dc.coverage.spatial Africa
dc.coverage.spatial South Africa
dc.date.accessioned 2016-11-17T09:21:19Z
dc.date.available 2016-11-17T09:21:19Z
dc.date.created 2016
dc.date.issued 2014
dc.description.abstract In terms of the Public Finance Management Act, Act 1 of 1999 and Treasury Regulations, it is compulsory for national government departments in South Africa to establish an effective and efficient internal audit function (IAF). An effective IAF can help achieve the policy objectives of the government, which promised that big strides would be made in the social and economic development arena. The question then arises whether, two decades later, key stakeholders believe that the mandatory IAFs are living up to expectation. Hence, the objective of the study reported in this article was to determine whether selected stakeholders were satisfied with the IAFs’ contribution on selected activities. The findings and conclusions are based on a quantitative analysis of the data. Responses to structured questionnaires were collected from chief audit executives (CAEs), accounting officers (AOs) and chairpersons of audit committees (CACs) in South African national government departments. The findings show that all three categories of stakeholders expect more from IAFs, but only the CAEs believed IAFs were currently contributing well. The AOs and the CACs did not regard the IAFs’ current level of contribution as very high. These findings should assist stakeholders responsible for the functioning of internal auditing in the South African public service. en_ZA
dc.format.extent 16 pages en_ZA
dc.format.medium Journal en_ZA
dc.identifier.citation Erasmus, L.J. and Fourie, H. 2014. Perceptions on internal audit function contributions in South African national government departments. African Journal of Public Affairs, 7(3): 1-16. en_ZA
dc.identifier.issn 1997-7441
dc.identifier.uri http://hdl.handle.net/2263/58131
dc.language.iso en en_ZA
dc.publisher African Consortium of Public Administration en_ZA
dc.rights African Consortium of Public Administration © 2014 en_ZA
dc.subject Internal audit en_ZA
dc.subject National government departments en_ZA
dc.subject.lcsh Public administration--Africa
dc.title Perceptions on internal audit function contributions in South African national government departments en_ZA
dc.type Article en_ZA


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