Abstract:
The inextricable interdependence of internal and external environments of public
institutions implies that institutional decisions that are taken by managers have
impacts on governance in both directions. This article holds that internal controls
enforce transparency and accountability, adherence to legislative requirements,
efficiency and effectiveness as well as responsiveness to the needs of beneficiaries.
From a literature review perspective, the article argues that research on internal
controls enriches the understanding of governance requirements and the ability
to distinguish between good and bad. The article is premised on public financial
accountability as an area of interest in the discipline of Public Administration;
and, it reveals how the assessment of internal controls could influence governance
and audit outcomes, using the Roodepoort City Theatre (RCT), trading as Joburg
Promusica, case. It examines the general reports of audit outcomes, annual
reports and internal audit function reports of the Roodepoort City Theatre
(RCT), to corroborate the primary assumption of external control enforcement of
good governance.
