Abstract
This study focuses on how implementation of the Auditor-General’s recommendations in South African State-Owned Enterprises (SOEs) can be improved, with specific reference to Eskom Holdings SOC Ltd. (Eskom) and Transnet SOC Ltd. (Transnet). The dissertation aimed at determining primary reasons for consistent repeat findings coupled with repeat recommendations and how implementation thereof can be improved. Furthermore, Eskom and Transnet are deemed ‘significant risk’ entities by the Auditor-General of South Africa (AGSA), this means that these SOEs can cause the economy of the country to collapse if they cannot continue as a going-concern. The study was conducted between 2013/14 – 2017/18 financial years of Eskom and Transnet respectively. These SOEs were not audited by the AGSA during the aforementioned financial years. Independent auditors were appointed to conduct the audits of these SOEs under the auspices of the AGSA...
M.Com. (Public Management, Governance and Policy : Monitoring and Evaluation)