Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
Internal audit capability : a public sector case study
Dissertation (MCom)--University of Pretoria, 2014.
Saved in:
| Other Authors: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
University of Pretoria
2015
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613559367663616 |
|---|---|
| access_status_str | Open Access |
| author2 | Coetzee, G.P. (Philna) |
| author_browse | Coetzee, G.P. (Philna) |
| author_facet | Coetzee, G.P. (Philna) |
| collection | Thesis |
| dc_rights_str_mv | © 2014 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Dissertation (MCom)--University of Pretoria, 2014. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/43357 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:38:03.802Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2015 |
| publishDateRange | 2015 |
| publishDateSort | 2015 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/43357 Internal audit capability : a public sector case study Coetzee, G.P. (Philna) Janse van Rensburg, J.O. (Jacobus Oosthuizen) Internal auditing Capability maturity model Internal Audit Capability Model Capability Public sector UCTD Dissertation (MCom)--University of Pretoria, 2014. The South African public sector faces significant challenges that impact on its ability to deliver services to the public. There are several parties that can assist the public sector in addressing these challenges. One of these is the internal audit functions of government organisations. For internal auditing to support effectively the managements of the government organisations they serve, the internal audit function should be sufficiently capable. The questions remain as to whether South African public sector internal audit functions are sufficiently capable and how internal audit capability can be measured. The Institute of Internal Auditors Research Foundation published the Internal Audit Capability Model (IA-CM) in 2009. The main purpose of the model is to provide a capability self-assessment tool for public sector internal audit functions. This model could be used as a yardstick in measuring public sector internal audit capability within South Africa, should the elements and key process areas (KPAs) of the model be applicable to the South African context. This study therefore aims to determine whether the IA-CM can be applied within a South African context. The South African public sector, the role of internal auditing within the South African public sector as well as the IA-CM as a tool of measuring public sector internal audit capability were investigated. A literature review was conducted on these topics, as a foundation for the study. Specific data was obtained on each of the KPAs of the IA-CM through a case study design by selecting an appropriate South African national department and ranking the case against the KPAs of the IA-CM. The ranking was conducted based on a review of relevant documents and interviews with applicable internal audit and management staff and audit committee members of the selected case. The study concludes that 82.9% of the KPAs of the IA-CM appear to be applicable within a South African context and that, in essence, the model can be applied within a South African context. However, eight hindrances that may negatively affect the feasibility of implementing the remaining 17.1% of the KPAs or certain components of these KPA’s, have been also been identified. lk2014 Auditing MCom Unrestricted 2015-01-19T12:13:34Z 2015-01-19T12:13:34Z 2014/12/12 2014 Dissertation Janse van Rensburg, J( 2014, Internal audit capability : a public sector case study, MCom Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/43357> M14/9/290 http://hdl.handle.net/2263/43357 en © 2014 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | Internal auditing Capability maturity model Internal Audit Capability Model Capability Public sector UCTD Internal audit capability : a public sector case study |
| title | Internal audit capability : a public sector case study |
| title_full | Internal audit capability : a public sector case study |
| title_fullStr | Internal audit capability : a public sector case study |
| title_full_unstemmed | Internal audit capability : a public sector case study |
| title_short | Internal audit capability : a public sector case study |
| title_sort | internal audit capability a public sector case study |
| topic | Internal auditing Capability maturity model Internal Audit Capability Model Capability Public sector UCTD |
| url | http://hdl.handle.net/2263/43357 |