Obstacles in establishing and operating a public sector internal auditing function in a developing country : the South African experience

dc.contributor.authorVan der Schyf, D.B.
dc.contributor.emaildaan.vanderschyf@up.ac.zaen
dc.date.accessioned2007-06-20T06:55:12Z
dc.date.available2007-06-20T06:55:12Z
dc.date.issued2000
dc.description.abstractThe 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.en
dc.format.extent242626 bytes
dc.format.mimetypeapplication/pdf
dc.identifier.citationVan der Schyf, DB 2000, 'Obstacles in establishing and operating a public sector internal auditing function in a developing country : the South African experience', Meditari : Research Journal of the School of Accounting Sciences, vol. 8, pp. 145-181. [http://www.meditari.org.za]en
dc.identifier.issn1022-2529
dc.identifier.urihttp://hdl.handle.net/2263/2778
dc.language.isoenen
dc.publisherSchool of Accounting Sciences, UPen
dc.rightsSchool of Accounting Sciences, UPen
dc.subjectInternal audit serviceen
dc.subjectInternal audit departmentsen
dc.subjectNational government departmentsen
dc.subjectInternal auditingen
dc.subjectPublic sectoren
dc.subjectInternal auditorsen
dc.subject.lcshAuditing, Internal -- South Africa
dc.subject.lcshFinance, Public -- South Africa -- Auditing
dc.titleObstacles in establishing and operating a public sector internal auditing function in a developing country : the South African experienceen
dc.typeArticleen

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