A framework for the strategic alignment of internal auditing in the public sector
- Authors: Nyenyiso, Sizwe
- Date: 2024-04
- Subjects: Auditing, Internal , Auditing , Accounting
- Language: English
- Type: Doctoral theses , text
- Identifier: http://hdl.handle.net/10948/65368 , vital:74095
- Description: The role of internal auditing has evolved from a control-based function to a strategic partner of strategy formulation and execution. In today’s fast paced business environment, the demand for internal audit (IA) services has increased enormously as management struggles to respond to disruptions. To maximise the IA value and effectively respond to the expectations of stakeholders, the internal audit functions (IAFs) must be properly aligned with the strategic direction of their organisations. Public sector IAFs must align their work with the strategies, objectives and risks of the public sector organisations and promote organisational improvement. Failure to strategically align the IAFs may lead to the non-delivery of their mandate, and thus be unable to assure, advise and provide the insights that inform strategic decision making. It is concerning that the public sector IAFs may not be adequately aligned to the strategic direction of their organisations, and that no mechanism is in place to enable this alignment. Hence the primary objective of this study to develop a framework for aligning public sector IAFs with the strategic direction of the South African public sector organisations. The secondary objectives were to investigate factors that impact on IA alignment with the strategies of the public sector organisations; and how these can be integrated into the IA strategic alignment framework. This qualitative Delphi study used a combination of the Agency Theory and Strategic Alignment Theory (SAT) to better understand the phenomenon of IA strategic alignment. An iterative process of three Delphi rounds was followed to facilitate consensus among participants, who were selected using a purposive sampling method. This culminated in the development of IA strategic alignment framework, encompassing five components: organisational context; IA governance; IA planning approach; IA processes and IA resourcing, as well as 48 factors (35 positive and 13 negative) of IA strategic alignment. The study also found 15 benefits of IA strategic alignment (eight benefits to the organisation and seven to the IAF). , Thesis (PhD) -- Faculty of Business and Economic Sciences, School of Accounting, 2024
- Full Text:
- Date Issued: 2024-04
- Authors: Nyenyiso, Sizwe
- Date: 2024-04
- Subjects: Auditing, Internal , Auditing , Accounting
- Language: English
- Type: Doctoral theses , text
- Identifier: http://hdl.handle.net/10948/65368 , vital:74095
- Description: The role of internal auditing has evolved from a control-based function to a strategic partner of strategy formulation and execution. In today’s fast paced business environment, the demand for internal audit (IA) services has increased enormously as management struggles to respond to disruptions. To maximise the IA value and effectively respond to the expectations of stakeholders, the internal audit functions (IAFs) must be properly aligned with the strategic direction of their organisations. Public sector IAFs must align their work with the strategies, objectives and risks of the public sector organisations and promote organisational improvement. Failure to strategically align the IAFs may lead to the non-delivery of their mandate, and thus be unable to assure, advise and provide the insights that inform strategic decision making. It is concerning that the public sector IAFs may not be adequately aligned to the strategic direction of their organisations, and that no mechanism is in place to enable this alignment. Hence the primary objective of this study to develop a framework for aligning public sector IAFs with the strategic direction of the South African public sector organisations. The secondary objectives were to investigate factors that impact on IA alignment with the strategies of the public sector organisations; and how these can be integrated into the IA strategic alignment framework. This qualitative Delphi study used a combination of the Agency Theory and Strategic Alignment Theory (SAT) to better understand the phenomenon of IA strategic alignment. An iterative process of three Delphi rounds was followed to facilitate consensus among participants, who were selected using a purposive sampling method. This culminated in the development of IA strategic alignment framework, encompassing five components: organisational context; IA governance; IA planning approach; IA processes and IA resourcing, as well as 48 factors (35 positive and 13 negative) of IA strategic alignment. The study also found 15 benefits of IA strategic alignment (eight benefits to the organisation and seven to the IAF). , Thesis (PhD) -- Faculty of Business and Economic Sciences, School of Accounting, 2024
- Full Text:
- Date Issued: 2024-04
A framework to improve supply chain performance through lead time management in Ugandan public health institutions
- Authors: Kabagenyi, Dorothy
- Date: 2023-12
- Subjects: Lean manufacturing -- Management , Business logistics -- Uganda , Medical care -- Uganda , Industrial procurement Inventory control
- Language: English
- Type: Doctoral theses , text
- Identifier: http://hdl.handle.net/10948/65633 , vital:74213
- Description: A well-organised public healthcare supply chain leads to easy accessibility of medical supplies. In order to have healthy populations, it is important for governments to have the required medical supplies in their healthcare facilities at the required time. As such, appropriate lead time management by supply chain actors greatly improves supply chain performance. However, the current public healthcare supply chains in Uganda have challenges that lead to poor quality and inefficient public health supply chain performance. The primary objective of this study was to develop an implementation framework to guide public health institutions in improving supply chain performance through lead time management in Uganda. The study also sought to determine the influence of supply chain optimisation on lead time management. It also sought to examine the influence of supply chain dynamic capabilities on lead time management. The study further examined the influence of supplier performance on lead time management, and sought to examine the influence of lead time management on supply chain performance. The study also sought to assess the mediating effect of lead time management on the relationship between supply chain dynamic capabilities and overall supply chain performance, between supply chain optimisation and overall supply chain performance, as well as between supplier performance and overall supply chain performance. Lastly, the study sought to assess the mediation effect of supply chain optimisation on the relationship between supplier performance and lead time management as well as between supply chain dynamic capabilities and lead time management. A positivist philosophy that allowed quantitative data to be collected from 340 respondents was used in this study. The study used both stratified sampling and simple random sampling without replacement to choose the public healthcare facilities as well as purposive sampling to select the final respondents for the study. An exploratory factor analysis (EFA) was performed in the Statistical Package for Social Sciences (SPSS) Version 25 for factor reduction and dimensional groupings. Confirmatory factor analysis (CFA) and structural equation modeling (SEM) path analysis models were performed in the Analysis of Moments of Structure (AMOS Version 27) software for model fit assessments and hypotheses testing, respectively. A multiple regression analysis was performed in SPSS Version 25 software, and was used for comparison and confirmation of the weak and insignificant result obtained for the unsupported hypothesis (H4) in the SEM hypotheses tests. , Thesis (PhD) -- Faculty of Business and Economic Sciences, School of Management Sciences, 2023
- Full Text:
- Date Issued: 2023-12
- Authors: Kabagenyi, Dorothy
- Date: 2023-12
- Subjects: Lean manufacturing -- Management , Business logistics -- Uganda , Medical care -- Uganda , Industrial procurement Inventory control
- Language: English
- Type: Doctoral theses , text
- Identifier: http://hdl.handle.net/10948/65633 , vital:74213
- Description: A well-organised public healthcare supply chain leads to easy accessibility of medical supplies. In order to have healthy populations, it is important for governments to have the required medical supplies in their healthcare facilities at the required time. As such, appropriate lead time management by supply chain actors greatly improves supply chain performance. However, the current public healthcare supply chains in Uganda have challenges that lead to poor quality and inefficient public health supply chain performance. The primary objective of this study was to develop an implementation framework to guide public health institutions in improving supply chain performance through lead time management in Uganda. The study also sought to determine the influence of supply chain optimisation on lead time management. It also sought to examine the influence of supply chain dynamic capabilities on lead time management. The study further examined the influence of supplier performance on lead time management, and sought to examine the influence of lead time management on supply chain performance. The study also sought to assess the mediating effect of lead time management on the relationship between supply chain dynamic capabilities and overall supply chain performance, between supply chain optimisation and overall supply chain performance, as well as between supplier performance and overall supply chain performance. Lastly, the study sought to assess the mediation effect of supply chain optimisation on the relationship between supplier performance and lead time management as well as between supply chain dynamic capabilities and lead time management. A positivist philosophy that allowed quantitative data to be collected from 340 respondents was used in this study. The study used both stratified sampling and simple random sampling without replacement to choose the public healthcare facilities as well as purposive sampling to select the final respondents for the study. An exploratory factor analysis (EFA) was performed in the Statistical Package for Social Sciences (SPSS) Version 25 for factor reduction and dimensional groupings. Confirmatory factor analysis (CFA) and structural equation modeling (SEM) path analysis models were performed in the Analysis of Moments of Structure (AMOS Version 27) software for model fit assessments and hypotheses testing, respectively. A multiple regression analysis was performed in SPSS Version 25 software, and was used for comparison and confirmation of the weak and insignificant result obtained for the unsupported hypothesis (H4) in the SEM hypotheses tests. , Thesis (PhD) -- Faculty of Business and Economic Sciences, School of Management Sciences, 2023
- Full Text:
- Date Issued: 2023-12
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