Internal controls, governance and audit outcomes : case of a South African municipality

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Authors

Ncgobo, P.
Malefane, S.R.

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Volume Title

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African Consortium of Public Administration

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.

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Keywords

Governance, Internal control, Audit, Roodepoort City Theatre (RCT)

Sustainable Development Goals

Citation

Malefane, S.R. and Ncgobo, P. 2017. Internal controls, governance and audit outcomes : case of a South African municipality. African Journal of Public Affairs, 9(5): 74-89.