Utilisation of the Auditor-General's reports in improving the audit outcomes at selected municipalities within Amathole District Municipality (2006- 2015)

Kwaza, Makhosandile Hercules

Title: Utilisation of the Auditor-General's reports in improving the audit outcomes at selected municipalities within Amathole District Municipality (2006- 2015)
Creator: Kwaza, Makhosandile Hercules
Subject: Auditing -- South Africa -- Eastern Cape
Subject: Public administration -- South Africa -- Eastern Cape
Subject: Finance, Public -- South Africa -- Eastern Cape
Subject: Civil service -- South Africa -- Eastern Cape
Date Issued: 2017
Date: 2017
Type: Thesis
Type: Doctoral
Type: PhD
Identifier: http://hdl.handle.net/10353/1664
Identifier: vital:27540
Description: Amathole District Municipality has for the past five consecutive years been receiving an unqualified audit opinion from the AGSA. This has been the trend, despite the commitment made by the Executive Mayor in April 2012 to the then Auditor-General, Mr Nombembe, that the leadership of the municipality would deliver a clean audit outcome by 30 June 2013. This scenario is replicated in the local municipalities within the district. Two of the district municipalities have for the past three consecutive years been receiving a disclaimer audit opinion. In one of the municipalities, this trend changed; and this municipality received an unqualified audit opinion for two consecutive years; while in the third year, it received a qualified audit opinion. The stagnation and regression in the audit outcomes of these municipalities may be as a result of either the non-implementation of audit-action plans to address the previous year’s audit findings; or there could be other factors resulting in the above scenario. The main objective of this study is to investigate whether the utilisation of the Auditor-General’s reports improve the audit outcomes in selected municipalities within Amathole District Municipality for the period 01 July 2006 to 30 June 2015.
Format: 244 leaves
Format: pdf
Publisher: University of Fort Hare
Publisher: Faculty of Management and Commerce
Language: English
Rights: University of Fort Hare

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