The study aims to develop a framework for an organisational governance maturity model that can be used by
the internal audit function to assess the effectiveness of an organisation’s governance framework. A review of
the literature on organisational governance and on the role of the internal auditor was conducted. Based on
the literature, a framework for the development of a governance maturity model is proposed. A need was
identified to develop such a framework due to the fact that there is very limited literature available specifically
on governance maturity models. Relevant international maturity models were studied and used as a basis for
developing the specific governance maturity model framework. The study proposes a framework that
highlights the desirable attributes of leadership, systems, structures, processes and communication to
stakeholders that should be present at various maturity levels. In addition, the proposed framework could be
used by internal auditors to assess organisational governance as required by the International Professional
Practices Framework issued by the Institute of Internal Auditors.
Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman(Southern African Institute of Government Auditors, 2009)
The Registered Government Auditor (RGA) functions in the specialised public sector audit environment and therefore requires specific audit competencies. Professional competence rests on three main pillars, being knowledge, ...
Bothma, T.J.D. (Theodorus Jan Daniel); Korsten, H.(Department of Knowledge and Information Management, University of Johannesburg, 2005-09)
The South African government embarked on various initiatives with regard to the electronic dissemination of information, one of which is the development of government Web sites. Research was conducted to assess the ...