The functioning of internal audit in category 'A' municipalities in South Africa
- Authors: Ackermann, Christo
- Date: 2015
- Subjects: Auditing, Internal - South Africa , Municipal government - South Africa
- Language: English
- Type: Doctoral (Thesis)
- Identifier: http://hdl.handle.net/10210/54565 , uj:16239
- Description: Abstract: Internal audit functions around the world are faced with the challenge of assisting key stakeholders such as audit committees and senior management in discharging their responsibilities. Organisations face many risk, governance, control and compliance challenges and having proper functions in place to assist in managing these challenges is integral to the success of organisations. Internal audit functions are a critical component of the combined assurance model providing stakeholders with independent and objective assurance and consulting services on internal control, risk management and governance processes. It is therefore crucial that internal audit functions operate properly. The research problem was defined as follows: if internal audit functions are providing inadequate services to audit committees in the areas of internal control, risk management and governance, the ability of audit committees to perform their responsibilities effectively could be hampered. The research problem thus called for a study into the functioning of internal audit functions within the current framework of the International Standards for the Professional Practice of Internal Auditing and other related best practices. The research problem was explored through qualitative content analysis of annual reports and through questionnaires sent to audit committee members and chief audit executives of the eight metropolitan municipalities in South Africa. The three data sets were presented separately and triangulated. The study found that internal audit functions are crucial informants to audit committees in the areas of internal control, risk management, governance and compliance issues. In this regard, internal audit provides a broad scope of work which audit committees use to assist them in discharging their responsibilities. This is underpinned by the fact that internal audit is regarded as ethical, competent in its core technical areas and able to provide internal audit reports which are informative, persuasive and calling for action. However, overall competency is regarded as problematic by audit committee members. The study also found that internal audit’s true functioning is not reflected in annual reports and the opportunity thus exists to implement internal audit disclosure policies as this would contribute to transparency and accountability which, in turn,... , D.Phil. (Auditing)
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- Authors: Ackermann, Christo
- Date: 2015
- Subjects: Auditing, Internal - South Africa , Municipal government - South Africa
- Language: English
- Type: Doctoral (Thesis)
- Identifier: http://hdl.handle.net/10210/54565 , uj:16239
- Description: Abstract: Internal audit functions around the world are faced with the challenge of assisting key stakeholders such as audit committees and senior management in discharging their responsibilities. Organisations face many risk, governance, control and compliance challenges and having proper functions in place to assist in managing these challenges is integral to the success of organisations. Internal audit functions are a critical component of the combined assurance model providing stakeholders with independent and objective assurance and consulting services on internal control, risk management and governance processes. It is therefore crucial that internal audit functions operate properly. The research problem was defined as follows: if internal audit functions are providing inadequate services to audit committees in the areas of internal control, risk management and governance, the ability of audit committees to perform their responsibilities effectively could be hampered. The research problem thus called for a study into the functioning of internal audit functions within the current framework of the International Standards for the Professional Practice of Internal Auditing and other related best practices. The research problem was explored through qualitative content analysis of annual reports and through questionnaires sent to audit committee members and chief audit executives of the eight metropolitan municipalities in South Africa. The three data sets were presented separately and triangulated. The study found that internal audit functions are crucial informants to audit committees in the areas of internal control, risk management, governance and compliance issues. In this regard, internal audit provides a broad scope of work which audit committees use to assist them in discharging their responsibilities. This is underpinned by the fact that internal audit is regarded as ethical, competent in its core technical areas and able to provide internal audit reports which are informative, persuasive and calling for action. However, overall competency is regarded as problematic by audit committee members. The study also found that internal audit’s true functioning is not reflected in annual reports and the opportunity thus exists to implement internal audit disclosure policies as this would contribute to transparency and accountability which, in turn,... , D.Phil. (Auditing)
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The variables influencing developmental local governance to promote sustainable communities and cities in South Africa
- De Wet, Martha Maria Marthina
- Authors: De Wet, Martha Maria Marthina
- Date: 2017
- Subjects: Sustainable development , Sustainable urban development , Local government - South Africa , Municipal government - South Africa , Cities and towns - Growth
- Language: English
- Type: Doctoral (Thesis)
- Identifier: http://hdl.handle.net/10210/272071 , uj:28949
- Description: D.Litt. et Phil. , Abstract: The aim of this study was to gain an understanding of the nature and problems for developmental local governance to promote the sustainability of communities and cities in metropolitan municipalities in South Africa. Undeniably, urban governance has far-reaching consequences for local governance because urban population will continue to grow over time. Importantly, migration to urban areas can be expected to skyrocket as economies grow and cities provide more opportunities for the landless poor in the hope of finding employment. According to the National Development Plan (NDP) (National Planning Commission (NPC) 2012:260), “by 2030 South Africa should observe meaningful and measureable progress in reviving rural areas and in creating more functionally integrated, balanced and vibrant urban settlements”. The dual guiding research question of the thesis encapsulated the problem: What is the essence of the nature and challenges of good developmental urban local governance and how can innovative strategies promote the sustainable development of communities and cities in South Africa? The thesis provided a broad systematic conceptualization and contextualization of developmental and sustainable good local governance, urban resilience, new city governance and ‘smart cities’, the regulatory and institutional framework defining and regulating local governance and the theories and theoretical approaches underpinning developmental and sustainable local/urban governance. The emphasis of the thesis is placed on the functioning, problems, challenges and pressures of the sphere urban of local governance (within its constituent structures i.e. metropolitan municipalities) within given regulatory and structural parameters. This enquiry is premised on the view that in studying urban governance and implementation in general, and in South Africa in particular, specific factors, and structural and regulatory parameters have a profound effect on the sustainability of metros that should be taken into account. In the light of the above argument, the overarching perspective in which this study was grounded was that of a documentary and conceptual analysis using qualitative research techniques to explore and analyse the specific requirements that are set for the service delivery needs of the citizens in...
- Full Text:
- Authors: De Wet, Martha Maria Marthina
- Date: 2017
- Subjects: Sustainable development , Sustainable urban development , Local government - South Africa , Municipal government - South Africa , Cities and towns - Growth
- Language: English
- Type: Doctoral (Thesis)
- Identifier: http://hdl.handle.net/10210/272071 , uj:28949
- Description: D.Litt. et Phil. , Abstract: The aim of this study was to gain an understanding of the nature and problems for developmental local governance to promote the sustainability of communities and cities in metropolitan municipalities in South Africa. Undeniably, urban governance has far-reaching consequences for local governance because urban population will continue to grow over time. Importantly, migration to urban areas can be expected to skyrocket as economies grow and cities provide more opportunities for the landless poor in the hope of finding employment. According to the National Development Plan (NDP) (National Planning Commission (NPC) 2012:260), “by 2030 South Africa should observe meaningful and measureable progress in reviving rural areas and in creating more functionally integrated, balanced and vibrant urban settlements”. The dual guiding research question of the thesis encapsulated the problem: What is the essence of the nature and challenges of good developmental urban local governance and how can innovative strategies promote the sustainable development of communities and cities in South Africa? The thesis provided a broad systematic conceptualization and contextualization of developmental and sustainable good local governance, urban resilience, new city governance and ‘smart cities’, the regulatory and institutional framework defining and regulating local governance and the theories and theoretical approaches underpinning developmental and sustainable local/urban governance. The emphasis of the thesis is placed on the functioning, problems, challenges and pressures of the sphere urban of local governance (within its constituent structures i.e. metropolitan municipalities) within given regulatory and structural parameters. This enquiry is premised on the view that in studying urban governance and implementation in general, and in South Africa in particular, specific factors, and structural and regulatory parameters have a profound effect on the sustainability of metros that should be taken into account. In the light of the above argument, the overarching perspective in which this study was grounded was that of a documentary and conceptual analysis using qualitative research techniques to explore and analyse the specific requirements that are set for the service delivery needs of the citizens in...
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