Abstract:
The public sector faces significant challenges that impact on its service delivery
abilities. Several bodies exist that can assist the public sector in addressing these
challenges. One of these is the internal audit functions (IAFs) of government
organisations. For internal auditing to effectively support management, the IAF
should be competent to perform the function. The Institute of Internal Auditors
Research Foundation published the Internal Audit Capability Model (IA-CM) in 2009
to provide a capability self-assessment tool for public sector IAFs. This model could
be used to measure public sector internal audit capability within South Africa, should
the key process areas (KPAs) of the model be applicable. This study, therefore, aims to
determine whether the IA-CM can be applied within a South African context. A case
study design was used by selecting an appropriate South African national department
and ranking the case against the KPAs of the IA-CM. The ranking was conducted
based on a documentary review and interviews with the relevant officials involved
in the case. The study concludes that 82,9% of the KPAs of the IA-CM appear to be
applicable and that, in essence, the model can be applied within a South African
context. However, eight hindrances that may negatively affect the feasibility of
implementing the remaining 17,1% of the KPAs, have been also been identified.
