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A framework for organisational governance maturity : an internal audit
Dissertation (MCom)--University of Pretoria, 2014
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2015
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| _version_ | 1867613465815810048 |
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| 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:2263/43563 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:36:34.949Z |
| 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:2263/43563 A framework for organisational governance maturity : an internal audit Coetzee, G.P. (Philna) naomi.wilkinson@up.ac.za Wilkinson, Naomi Organisational governance maturity Governance elements Internal audit services Benchmark Structures Systems Processes Private sector in South Africa UCTD Dissertation (MCom)--University of Pretoria, 2014 The concept of organisational governance has been researched and debated by many. However, the concept of organisational governance maturity and what exactly this entails has received significantly less attention. It is beneficial for an organisation to understand how far they have progressed with implementing the various governance elements, as this will enable them to implement the most appropriate and necessary next steps, while taking corrective actions in becoming more mature in respect of organisational governance. This will furthermore aid the internal audit activity to provide more effective internal audit services, as knowledge of the level of organisational governance maturity enables them to more accurately determine which service they should deliver – either an assurance (organisation is mature) service or a consulting (organisation is not mature) service. The question now arises: how does an organisation, and the internal audit activity in particular, determine the level of organisational governance maturity without a benchmark of some sort that details the structures, systems and processes required to support governance at various levels of maturity? Published maturity frameworks/models can be used for this, however, there is very little that pertains specifically, comprehensively and holistically to organisational governance. This created the opportunity for the development of an organisational governance maturity framework. The main objective of this study is to develop a framework that can be used for assessing the level of organisational governance maturity within South African private sector organisations. Firstly, a comprehensive literature review was conducted where eight governance-related maturity models were used to produce a preliminary organisational governance maturity framework for the private sector in South Africa. Secondly, interviews were conducted with key governance stakeholders at the selected organisation to obtain input in the preliminary framework. The research findings, which resulted from the data analysed, were used as a means to refine the preliminary framework developed from the literature. No significant amendments were made to the preliminary framework and input obtained during the interviews supported the relevance and contribution of the framework developed from the literature. gm2015 Auditing MCom Unrestricted 2015-02-06T06:01:30Z 2015-02-06T06:01:30Z 2014-09-03 2014 Dissertation Wilkinson, N 2014, A framework for organisational governance maturity : an internal audit, MCom Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/43563> M14/9/333gm http://hdl.handle.net/2263/43563 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 | Organisational governance maturity Governance elements Internal audit services Benchmark Structures Systems Processes Private sector in South Africa UCTD A framework for organisational governance maturity : an internal audit |
| title | A framework for organisational governance maturity : an internal audit |
| title_full | A framework for organisational governance maturity : an internal audit |
| title_fullStr | A framework for organisational governance maturity : an internal audit |
| title_full_unstemmed | A framework for organisational governance maturity : an internal audit |
| title_short | A framework for organisational governance maturity : an internal audit |
| title_sort | framework for organisational governance maturity an internal audit |
| topic | Organisational governance maturity Governance elements Internal audit services Benchmark Structures Systems Processes Private sector in South Africa UCTD |
| url | http://hdl.handle.net/2263/43563 |