Effective internal audit activities in local government : fact or fiction?

dc.contributor.authorMbewu, Bongani W.
dc.contributor.authorBarac, Karin
dc.date.accessioned2018-05-08T08:15:13Z
dc.date.available2018-05-08T08:15:13Z
dc.date.issued2017
dc.description.abstractIn 2009 government set out to achieve clean audits for all government entities. Studies on internal audit effectiveness reveal that an effective internal audit function enhances organisational governance and is considered a significant governance mechanism in the public sector. Since a clean audit is a function of clean governance, an effective internal audit function as a governance mechanism contributes thereto. Limited published research is available on internal audit effectiveness at the South African local sphere of government. This study, which adopted the qualitative approach, investigates the four micro factors which affect internal audit effectiveness of municipalities in the Vhembe district, situated in the Limpopo province in South Africa. The study reveals that there are internal audit resource restrictions, no quality assurance, enhancement programmes and no external quality assurance. The participants held mixed perceptions of the effectiveness of internal audit functions. All internal auditors do not have professional qualifications, consequently, a low status. Management does not comprehend the challenges experienced by internal auditors. The study identifies areas for future research taking into account perceptions of internal audit resources, processes, relationships and the organisation.en_ZA
dc.description.departmentAuditingen_ZA
dc.description.librarianam2018en_ZA
dc.description.urihttp://www.journals.co.za/content/journal/sajaaren_ZA
dc.identifier.citationMbewu, B.W. & Barac, K. 2017, 'Effective internal audit activities in local government : fact or fiction?', Southern African Journal of Accountability and Auditing Research, vol. 19, pp. 15-33.en_ZA
dc.identifier.issn1028-9011
dc.identifier.urihttp://hdl.handle.net/2263/64777
dc.language.isoenen_ZA
dc.publisherSouthern African Institute of Government Auditorsen_ZA
dc.rightsSouthern African Institute of Government Auditorsen_ZA
dc.subjectClean auditen_ZA
dc.subjectInternal audit effectivenessen_ZA
dc.subjectLocal governmenten_ZA
dc.subjectAudit committeeen_ZA
dc.subjectInternal audit independenceen_ZA
dc.titleEffective internal audit activities in local government : fact or fiction?en_ZA
dc.typeArticleen_ZA

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