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. ...

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 ...

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 ...