- Title
- An internal audit expectation gap: South African Revenue Services project audit engagements
- Creator
- Sekhwela, Mmanapo Bella
- Subject
- Electronic data processing -- Auditing
- Subject
- Business enterprises -- Computer networks -- Security measures Information technology -- Security measures Computer security
- Date Issued
- 2020
- Date
- 2020
- Type
- Thesis
- Type
- Masters
- Type
- MPhil
- Identifier
- http://hdl.handle.net/10948/47139
- Identifier
- vital:39815
- Description
- South African Revenue Services (SARS) was established as a quasi-government organisation with a mandate to efficiently and effectively collect revenue based on the export, import, movement, manufacture and storage of specific goods. Information Technology (IT) governance is strategically important to SARS in that its business processes are technology driven and that technology projects are implemented to support the SARS strategic objectives. In alignment to the King code for corporate governance and ethical business practices, an Internal Audit Function (IAF) as a regulatory requirement of all public sector entities in South Africa exists at SARS. The aim of the research was to evaluate the perspectives of SARS stakeholders regarding the organisation’s IT project auditing process. The study focused on gathering data from various SARS stakeholders involved in the delivery of IT projects and IT projects auditing. Through a qualitative research approach, interviews were conducted with practitioners such as Internal Auditors, Internal Audit managers, and executives as well as project managers and ownersso asto obtain a holistic understanding of stakeholder expectations of an IT project audit. An analysis of the data collected led to the deduction of recommendations meant to enhance stakeholder perceptions of the IT audit function within SARS. The study found that there is a perceived value derived from IA reviews of IT projects. The findings also revealed that rather than lack of resources and expertise, skill set deficiencies were the major setback in achieving IA goals. The findings further revealed that there are deficiencies in the quality of IA reports. Some of the main recommendations were to expand the scope of the Internal Audit roles, intensify engagements of Internal Audits by the Enterprise Project Management Office (EPMO), improve the quality of reports, and capacitate Internal Auditors with reporting skills. This study presents a modest contribution that is expected to enrich knowledge on how to audit IT projects. Moreover, the study contributes towards a methodological position of design science by producing results from a smaller sample augmented by interview results in an environment characterised by smaller populations so that inferences can be made.
- Format
- 77 leaves
- Format
- Publisher
- Nelson Mandela University
- Publisher
- Faculty of Engineering, the Built Environment and Technology
- Language
- English
- Rights
- Nelson Mandela University
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NMU School of Information and Communication Technology
| Thumbnail | File | Description | Size | Format | |||
|---|---|---|---|---|---|---|---|
| View Details Download | SOURCE1 | Sekhwela, MB 217861318 Dissertation April 2020.pdf | 1 MB | Adobe Acrobat PDF | View Details Download |