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- African Journal of Public Affairs Volume 7, Number 3 (2014)
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African Journal of Public Affairs Volume 7, Number 3 (2014)
Recent Submissions
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(African Consortium of Public Administration, 2014)
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(African Consortium of Public Administration, 2014)Although risk management is not a new phenomenon, enterprise risk management (ERM) is a relatively new concept in the business environment. In a very short time, ERM has established its worth in all sectors. This article ...
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(African Consortium of Public Administration, 2014)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 ...
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(African Consortium of Public Administration, 2014)Governance codes in public sector legislation in South Africa have contributed considerably to accelerated growth in public sector internal auditing in national departments. In consequence, accounting officers (AOs), who ...
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(African Consortium of Public Administration, 2014)The objective of this article was to determine whether the internal audit function (IAF) has a role to play in the prevention and detection of fraud in the South African public sector, with reference to national departments. ...
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(African Consortium of Public Administration, 2014)The Public Finance Management Act, 1 of 1999, requires the public sector to establish internal auditing functions. The study reported in this article aimed to identify the requirements for a public sector chief audit ...
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(African Consortium of Public Administration, 2014-10)South Africa’s successive corporate governance codes have progressively increased their emphasis on internal auditing. This article had two aims, both resulting in specific contributions to the internal auditing literature ...
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(African Consortium of Public Administration, 2014-10)Internal auditing has progressively gained prominence as a corporate governance mechanism. There are some important differences between internal audit practices in the private sector and their counterparts in the public ...
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(African Consortium of Public Administration, 2014-10)This article explores internal audit outsourcing practices in the South African public sector. It examines the extent of outsourcing, the rationales for outsourcing, the preferred external service provider(s) for an ...