Show simple item record Nevhutanda, M. Mamaile, L. J. 2020-12-09T12:54:26Z 2020-12-09T12:54:26Z 2020
dc.description Journal article published in The 5th Annual International Conference on Public Administration and Development Alternatives 07 - 09 October 2020, Virtual Conference en_US
dc.description.abstract The internal control is defined as a process designed to provide assurance regarding the achievement of the entity's objectives through the coordinated efforts of everyone within the entity. This paper relied on Auditor-General of South Africa (AGSA) reports to establish the internal controls underpinning the audit outcomes in South African municipalities. Therefore, a qualitative research design using document analysis was implemented to achieve the paper's objectives. Data was collected through secondary data available in the public domain. The criterion sampling method was used for metropolitan municipalities whilst a simple random sampling method was used for district and local municipalities. The basic internal controls identified by the AGSA were examined and from these, five basic categories of internal control were identified. The findings revealed that internal controls are essential in achieving positive and clean audit outcomes. The paper recommends that the municipal leadership should attain adequate training to ensure that instability and under-performance of employees could be timely addressed. Furthermore, financial management risk can be reduced through implementation and managing internal control systems and monitoring by relevant assurance providers such as internal audit functions. en_US
dc.format.extent 10 pages en_US
dc.language.iso en en_US
dc.publisher International Conference on Public Administration and Development Alternatives (IPADA) en_US
dc.relation.requires pdf en_US
dc.subject Content analysis en_US
dc.subject Internal controls en_US
dc.subject Leadership en_US
dc.subject Metropolitan en_US
dc.subject Municipalities en_US
dc.subject.lcsh Management audit en_US
dc.subject.lcsh Municipal government -- South Africa en_US
dc.subject.lcsh Auditing, Internal -- South Africa en_US
dc.title Internal controls underpinning audit outcomes in South African Municipalities en_US
dc.type Article en_US

Files in this item

This item appears in the following Collection(s)

Show simple item record

Search ULSpace


My Account