Internal audit public sector capability : a case study

dc.contributor.authorJanse van Rensburg, J.O. (Jacobus Oosthuizen)
dc.contributor.authorCoetzee, G.P. (Philna)
dc.contributor.emailcobus.jansevanrensburg@up.ac.zaen_ZA
dc.date.accessioned2016-01-25T11:04:31Z
dc.date.issued2016-05
dc.description.abstractInternal auditing is an essential part of governance and can be a valuable asset to public sector institutions. However, for public sector internal auditing to effectively support management, the internal audit function (IAF) should be capable. The question arises as to how the capability of public sector IAFs can be measured. The Institute of Internal Auditors Research Foundation published the Internal Audit Capability Model (IA-CM) in 2009 to provide a capability self-assessment tool for public sector IAFs. The main objective of the study is to determine whether the IA-CM can be used successfully to measure internal audit capability levels, and a secondary objective is to determine whether the tool can be successfully adapted for a specific public sector organisation and/or country. To achieve these objectives, the model was applied in a South African public sector organisation by means of a case study, where the IAF of the case was ranked against the key process areas (KPAs) of the model. The ranking was conducted based on a documentary review and interviews with applicable officials within the case. The model was successfully tested in measuring the internal audit capability level of a South African public sector organisation; however, a total of eight potential feasibility hindrances or considerations have been identified that could negatively affect the implementation of seven of the KPAs of the IA-CM.en_ZA
dc.description.embargo2017-05-30
dc.description.librarianhb2015en_ZA
dc.description.urihttp://onlinelibrary.wiley.com/journal/10.1002/(ISSN)1479-1854en_ZA
dc.identifier.citationJanse van Rensburg, JO & Coetzee, P 2015, 'Internal audit public sector capability : a case study', Journal of Public Affairs, vol. 16, no. 2, pp. 181–191.en_ZA
dc.identifier.issn1472-3891 (print)
dc.identifier.issn1479-1854 (online)
dc.identifier.other10.1002/pa.1574
dc.identifier.urihttp://hdl.handle.net/2263/51245
dc.language.isoenen_ZA
dc.publisherWileyen_ZA
dc.rights© 2015 John Wiley and Sons, Ltd. All Rights Reserved. This is the pre-peer reviewed version of the following article : Internal audit public sector capability: a case study,Journal of Public Affairs, vol. 16, no. 2, pp. 181–191, 2016. doi : 10.1002/pa.1574. The definite version is available at : http://onlinelibrary.wiley.comjournal/10.1002/(ISSN)1479-1854.en_ZA
dc.subjectPublic sectoren_ZA
dc.subjectCapabilityen_ZA
dc.subjectGovernanceen_ZA
dc.subjectInternal Audit Capability Model (IA-CM)en_ZA
dc.subjectInternal auditingen_ZA
dc.subjectPublic sector internal auditingen_ZA
dc.subjectInternal audit function (IAF)en_ZA
dc.titleInternal audit public sector capability : a case studyen_ZA
dc.typePostprint Articleen_ZA

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