- Title
- Improving internal control systems in the public sector: the Eastern Cape department of Sport, Recreation, Arts and Culture
- Creator
- Mtshotshisa, Mongezi
- Subject
- Finance, Public -- South Africa -- Eastern Cape
- Subject
- Financial management Public administration -- South Africa -- Eastern Cape
- Date Issued
- 2018
- Date
- 2018
- Type
- Thesis
- Type
- Masters
- Type
- MPhil
- Identifier
- http://hdl.handle.net/10948/32997
- Identifier
- vital:32489
- Description
- It is important to note that control weaknesses are of two types. Firstly, design weaknesses are where controls are inadequately designed. Secondly, implementation weaknesses are where controls may be designed very well, but implementation by officials may be inadequate or irregular. Hence this study is about improving internal control systems in the public sector. The objective of this study is to determine how the Department of Sport, Recreation, Arts, and Culture can move from an unqualified audit report to a clean audit report. The researcher found that internal controls are very important in the operations of the department as a whole, especial in financial governance. The internal controls play an integral part in the organisation because all processes need controls as a tool to mitigate against the risks. In order for the department to prevent the emphasis of matter on audit reports or to achieve clean audit report, it must strengthen its internal controls. Although this study did not cover the issues of pre-determined objectives, implementation of internal controls is necessary for the improvement of reporting on performance information. The study concluded that the Department of Sport, Recreation, Arts, and Culture complies with international best practice pertaining to internal controls and financial reporting. The department has a great opportunity to obtain a clean audit report. It also has the potential to increase the effectiveness and efficiency of its internal controls by strengthening the functioning of the internal control committee, risk management committee as well as the finance committee (In Year Monitoring). The executive authority and senior management of the department are the people who should enforce the implementation of internal controls through the use of the internal control function of the department, although the audit committee assists in ensuring the effectiveness of these internal controls.
- Format
- xi, 113 leaves
- Format
- Publisher
- Nelson Mandela University
- Publisher
- Faculty of Business and Economics Sciences
- Language
- English
- Rights
- Nelson Mandela University
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| Thumbnail | File | Description | Size | Format | |||
|---|---|---|---|---|---|---|---|
| View Details Download | SOURCE1 | MONGEZI MTSHOTSHISA.pdf | 2 MB | Adobe Acrobat PDF | View Details Download |