Show simple item record Mamaile, L. J. 2019-10-10T08:56:34Z 2019-10-10T08:56:34Z 2019
dc.description The 4th Annual International Conference on Public Administration and Development Alternatives 03 - 05 July 2019, Southern Sun Hotel, OR Tambo International Airport, Johannesburg, South Africa en_US
dc.description.abstract The internal audit functions are expected to assist their organisations, including the municipalities to identify and resolve the challenges faced by these organisations. The internal audit functions (IAFs) are expected to play a number of roles to add value to their municipalities, including oversight role, detection role, insight role and deterrence role. Although IAFs are instruments with the expertise to assess efficient utilisation of financial resources within the municipalities and help improve oversight and financial performance, research has paid little attention to the role of IAFs in the financial management process. As a result, South African municipalities have been obtaining negative audit outcomes from the Auditor general South Africa (AGSA) over the years. This paper relied on AGSA reports in South Africa in establishing what role the IAFs are playing in municipalities, and whether they have any role to play in assisting the municipalities in obtaining the desired audit outcomes. Therefore, the data was collected from the AGSA audit reports for the period of five years, being the period from 2013/2014 to 2017/2018 financial years. The paper suggests that there is limited contribution or no contribution made by the IAFs in South African municipalities towards the achievement of positive audit outcomes by the municipalities. Keywords: Internal audit functions, Local government, Municipalities, Value-adding en_US
dc.format.extent 8 pages en_US
dc.language.iso en en_US
dc.publisher International Conference on Public Administration and Development Alternative (IPADA) en_US
dc.relation.requires PDF en_US
dc.subject Internal audit functions en_US
dc.subject Local government en_US
dc.subject Municipalities en_US
dc.subject Value-adding en_US
dc.subject.lcsh Audit committees - Law and legislation en_US
dc.subject.lcsh Management audit en_US
dc.subject.lcsh Municipal government en_US
dc.title The role of internal audit functions with regard to audit outcomes at South African municipalities en_US
dc.type Article en_US

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