The point of exit in this research is that there should be an internal audit department in a national government department in South Africa to render a top-class internal auditing service that is cost-effective and affordable, preferred by clients, continuously complies with the standards of professional practice of internal auditing and best practice and have a positive impact on the national government department's bottom line. The empirical research has highlighted several factors, including the ignorance of key role players and lack of professional proficiency on the part of internal auditors, as factors that impede the establishment and operation of an internal auditing function in the public sector in South Africa. It is recommended, that audit committees in the public sector should launch a joint marketing action, directed at key role players, to promote the potential value of a top-class internal auditing service in the public sector, as well as the factors that impede it.
Marais, Marinda(Southern African Institute of Government Auditors, 2015)
Internal auditors in the local government sector in South Africa must adhere to the Institute of Internal Auditors’
Standards and Ethical Code, both of which regard objectivity to be one of the core principles of internal ...
N'dri, Maurice Kouadio(University of Pretoria, 2006)
"The establishment of the International Criminal Court (ICC) in Rome in 1998 is a milestone for humanity and a watershed in the life of victims of ongoing violations or wars. The Preamble to the Rome Statute of the ICC ...
Barac, Karin; Motubatse, Kgobalale Nebbel; Erasmus, Lourens J.; Van Staden, J.M.(Southern African Institute of Government Auditors, 2013)
The role of internal auditors has changed especially dramatically over the last 20 years, with resultant
challenges to their formally acquired competencies. In response, the internal auditing profession regularly