https://ir.unisa.ac.za/handle/10500/14476 2026-09-19T01:46:16Z https://ir.unisa.ac.za/handle/10500/33034 Advancing a theory of fraud risk signal detection in external audit engagements Sewpersadh, Navitha Singh This study addresses the persistent challenge of fraud risk within external audit engagements by examining how auditors detect, interpret, and escalate fraud risk signals under conditions of ambiguity, procedural opacity, and institutional constraint. Despite the codification of fraud-related responsibilities in auditing standards, auditors continue to encounter governance and procedural barriers that inhibit signal responsiveness. These constraints contribute to missed fraud risk signals, hesitancy to escalate fraud risk signals, and the erosion of audit credibility. The aim of this research is to develop a contextually grounded substantive theory that explains the interpretive, procedural, and organisational architecture underpinning Fraud Risk Signal Detection (FRSD). This study adopts Glaser’s Traditional Grounded Theory (TGT) within a postpositivist paradigm, critical realist ontology, and modified objectivist epistemology. Thirty semistructured interviews with external auditors across hierarchical levels and firm sizes were conducted, supplemented by eight follow-up engagements. Theoretical sampling, constant comparison, and iterative memo-writing were applied to generate conceptual categories, with literature engagement delayed until saturation to protect theoretical emergence. NVivo was used solely for data retrieval. The resulting FRSD theory explains how auditors manage two core concerns: (1) missed fraud risk signals, and (2) hesitancy to escalate signals that are weak, ambiguous, or procedurally suppressed. This theory is anchored in the core category Audit Firm Governance and Culture, which mediates the legitimacy and traceability of interpretive judgment. It introduces Adaptive Skeptical Vigilance as an enabling mechanism, a governance-conditioned interpretive mindset characterised by overridesensitive reasoning, ethical inquiry, and interrogative challenge. Together, these components structure a six-phase Basic Social Process (BSP) of Institutionalising Vigilance: (1) pre-engagement risk profiling, (2) client risk contextualisation, (3) fraud lens construction and parameterisation, (4) governance-enabled signal interrogation, (5) escalation decision-making, and (6) institutional learning. Risk-parameterised analytics and forensic specialist collaboration operate as signal amplifiers under diagnostic uncertainty. iv Informed by this saturated theory, this study presents seven theoretically derived recommendations for audit firms, regulators, and standard-setting bodies. These include reinforcing governance structures that authorise escalation; embedding skeptical vigilance within audit routines; integrating forensic and data specialists into escalation structures; institutionalising post-engagement learning; and revising standards such as ISA 240 to reflect governance-mediated interpretive infrastructures. These recommendations advance a governance-anchored model of fraud risk vigilance, clarifying that effective FRSD is not a function of individual skepticism alone, but of structurally enabled organisational capacity.; Hierdie studie ondersoek die volgehoue uitdaging van bedrogrisiko binne eksterne ouditopdragte deur te analiseer hoe ouditeure tekens van bedrogrisiko identifiseer, interpreteer en eskaleer onder toestande van dubbelsinnigheid, prosedurele ondeursigtigheid en institusionele beperkinge. Ten spyte van die kodifisering van bedrogverwante verantwoordelikhede in ouditstandaarde, kom ouditeure steeds te staan voor bestuurs- en prosedurele struikelblokke wat hul sensitiwiteit vir risikotekens verhoed. Hierdie beperkings lei daartoe dat risikotekens misgekyk word en dat ouditeure huiwerig is om die tekens te eskaleer; wat die geloofwaardigheid van oudits erodeer. Die doel van die navorsing is om’n substantiewe, kontekstueel-gegronde teorie te ontwikkel wat die interpretatiewe, prosedurele en organisatoriese raamwerk onderlê wat bedrogrisikoteken-opsporing (FRSD) moontlik maak, verduidelik. Die studie maak gebruik van Glaser se Tradisionele Grondteorie (TGT) binne ’n postpositivistiese paradigma, met ’n krities-realistiese ontologie en ’n gewysigde objektivistiese epistemologie. Dertig semi-gestruktureerde onderhoude met eksterne ouditeure van verskillende hiërargiese vlakke en firmasgroottes is gevoer, aangevul deur agt opvolgonderhoude. Teoretiese steekproefneming, konstante vergelyking en iteratiewe opstelling van memo’s is toegepas om konseptuele kategorieë te genereer, terwyl literatuurbenutting doelbewus uitgestel is totdat versadiging bereik is, ten einde teoretiese verskyning te beskerm. NVivo is uitsluitlik vir dataherwinning gebruik. Die gevolglike FRSD-teorie verduidelik hoe ouditeure twee kernprobleme hanteer: eerstens, die miskenning van bedrogrisiko-tekens, en tweedens, die huiwering om tekens wat vaag, dubbelsinnig of prosedureel onderdruk is, te eskaleer. Hierdie teorie is gesentreer rondom die kernkategorie Ouditfirmabestuur en -kultuur, wat die legitimiteit en naspeurbaarheid van interpretatiewe beoordeling bemiddel. Daarin word Aanpasbare Skeptiese Waaksaamheid voorgestel as ’n bemagtigende meganisme, naamlik ’n bestuursafhanklike interpretatiewe ingesteldheid wat gekenmerk word deur sensitiwiteitoorheersende redenering, etiese ondersoek en kritiese bevraagtekening. Tesame struktureer hierdie elemente ’n ses-fase Basiese Sosiale Proses (BSP) van Institusionalisering van Waaksaamheid: (1) risikoprofielsamestelling voor aanvang van die opdrag, (2) kontekstualisering van kliëntrisiko, (3) konstruksie en parameterisering van ’n “bedrog-lens”, (4) bestuursbemagtigde tekenondersoek, (5) vi besluitneming rakende eskalasie, en (6) institusionele leer. Risikogeparameteriseerde analitiese prosedures en samewerking met forensiese spesialiste funksioneer as tekenversterkers onder toestande van diagnostiese onsekerheid. Gebaseer op hierdie versadigde teorie, formuleer die studie sewe teoretiesgefundeerde aanbevelings vir ouditfirmas, reguleerders en standaardstellende liggame. Dit sluit onder meer in: die versterking van bestuurstrukture wat eskalasie legitimeer; die inbedding van skeptiese waaksaamheid in ouditroetines; die integrasie van forensiese en dataspesialiste in eskalasieprosesse; die institusionalisering van leer ná opdragte; asook die hersiening van standaarde soos ISA 240 om bestuursbemiddelde interpretatiewe infrastruktuur te weerspieël. Hierdie aanbevelings bevorder ’n bestuursgeankerde model van bedrogrisiko-waaksaamheid en beklemtoon dat doeltreffende FRSD nie bloot ’n funksie van individuele skeptisisme is nie, maar van struktureel-verankerde organisatoriese kapasiteit afhanklik is .; Lolu cwaningo lwenzelwe ukubheka inselelo ehlala ivela uma kwenziwa ucwaningomabhuku angaphandle ngokuthi kuhlolwe ukuba abacwaningi bamabhuku bazithola kanjani, bazihumushe, futhi bazidlulise kanjani izinkomba zobungozi bezokukhwabanisa ngaphansi kwezimo zokungaqondakali, ukungabonakali kahle kwezinqubo, kanjalo nezingqinamba zesikhungo. Naphezu kokufakwa kwamakhodi ngokwezibopho eziphathelene nokukhwabanisa emazingeni okucwaningwa kwamabhuku, abacwaningi bamabhuku basaqhubeka nokuhlangabezana nezingqinamba kwezokuphatha kanye nezinqubo ezivimbela ukusebenza kwezimpawu zokumelana nesimo. Lezi zingqinamba zinomthelela ekutheni zingabonakali izimpawu zobungozi kwezokukhwabanisa, ungabazane lobuningi bezimpawu zobungozi kwezokukhwabanisa, kanjalo nokungathembakali kwezocwaningomabhuku. Inhloso yalolu cwaningo ukuqhamuka nendlela yokusebenza eqondile enesisekelo futhi ezochaza, ikhombise inqubo, iphinde iveze ukuma kwesakhiwo okusekela Isiqaguli Sezinkomba Zobungozi Kwezokukhwabanisa (FRSD). Lolu cwaningo lusebenzise iGlaser's Traditional Grounded Theory (TGT) ngaphansi kohlelomqondo lokuqondisisa, ubunjalo besimo, kanye nendlela yokwazi izimo eziguquliwe. Lapha kuye kwenziwa izinhlolovo ezivulelekile ezingamashumi amathathu nabacwaningi mabhuku bangaphandle kuwo wonke amazinga ezikhundla kanye nangobungako bamafemu, kwengezwa nangezingxoxo zokulandelela eziyisishiyagalombili. Kuphinde kwasetshenziswa namasampuli endlela yokwenza, ukuqhathanisa, kanye nokuphindelela kokubhalwa kwememo ukuze kutholakale imiqondo eyahlukahlukene, kwabandakanywa nezincwadi ezibambezeleka kuze kube kuqala ukusebenza kwendlela yokuvikela. INVivo isetshenziselwe ukubuyisa imininingo kuphela. Umphumela wendlela yokusebenza kweFRSD uchaza indlela abacwaningi mabhuku abaphatha ngayo izimo ezimbili ezikhathazayo: (1) ukuhluleka ukubona izimpawu zengozi bezokukhwabanisa, kanye (2) nongabazane lobuningi bezimpawu zobungozi kwezokukhwabanisa, ukungacaci, noma ukucindezeleka ngokwenqubo yokusebenza. Le ndlela yokusebenza igxile esigabeni esiwumongo waBacwaningi Bamabhuku Okwengamela Amafemu Nosiko, esilawula ukuba semthethweni viii nokulandeleka okucacisa ngokwahlulela. Le ndlela yethula i-Adaptive Sceptical Vigilance njengendlela enika amandla, indlela yokucabanga icacise ngokunombandela wokuphatha nokucabanga ngobucayi, uphenyo lwezimiso zokuziphatha, kanye nenselelo uma kubuzwa okuthile. Uma sekuhlangene, le minxa yakha izinhlaka eziyisithupha zeBasic Social Process (BSP) of Institutionalizing Vigilance: (1) ukubhekwa kwesimo ngaphambi kokusisebenza, (2) ukubhekelelwa kwengcuphe yekhasimende, (3) ukwakhiwa kweziqaphi kwezokukhwabanisa nokubekwa kwemikhawulo, (4) ukuphenywa kwezinkomba ngokwamandla okubusa, (5) ukukhuphula izinga ekuthatheni izinqumo, kanye (6) nokufunda ngesikhungo. Ukuhlaziya ngokwemikhawulo ebekiwe kanye nokusebenzisana kochwepheshe bezobunhloli kusebenza njengendlela yokwandisa izinkomba ngaphansi kongabazane lwalokho okuhlolwayo. Ngokususela kule ndlela ephelele yokusebenza, lolu cwaningo lwethula izincomo eziyisikhombisa ezisuselwe ezimfundisweni zamafemu acwaninga amabhuku, abalawuli, kanye nezinhlangano ezinquma ngendlela yokusebenza. Lokhu kubandakanya: ukuqinisa izinhlaka zokubusa ezigunyaza ngokunyuswa kwezinga; ukuqashelwa kongabazane ngaphakathi kwezinqubo zokucwaninga; ukuhlanganisa ochwepheshe bezobunhloli kanye nongoti bezemininingo ekubhekeleni ukwanda kwezakhiwo; ukufaka imfundo yaphambilini ibe ngaphansi kwesikhungo; kanye nokubuyekeza izilinganiso ezifana ne-ISA 240 ukuze zibonise ingqalasizinda ecacisa ngokuqondiswa kwendlela yokubusa. Lezi zincomo ziqhubekisela phambili indlela yokubusa enesisekelo ekuqapheni izingozi kwezokukhwabanisa, zicacisa ukuthi impumelelo yeFRSD ayiwona umsebenzi ongenziwa umuntu oyedwa, kodwa kudingeka abasebenzi benhlangano jikelele. 2025-07-05T00:00:00Z https://ir.unisa.ac.za/handle/10500/32628 Factors influencing internal control system effectiveness and its impact on organisational performance and audit outcomes in South African Municipalities Nzimande, Andile The ineffectiveness of internal control systems in South African municipalities has contributed to persistent governance failures, weakened accountability mechanisms, and service delivery inefficiencies. These deficiencies have exacerbated irregular and wasteful expenditure, weakened financial and performance management practices, and ultimately contributed to deteriorating audit outcomes across municipalities. This study analyses the factors influencing internal control system effectiveness and its impact on organisational performance and audit outcomes. In particular, the study models organisational performance, conceptualised as a multidimensional construct grounded in the Balanced Scorecard framework, comprising financial, operational, and customer dimensions, as a mediating mechanism through which internal control effectiveness influences audit outcomes. The study empirically tests an extended model integrating the COSO framework and the Balanced Scorecard by incorporating additional determinants of internal control effectiveness, namely human resource competency, corporate governance, and big data analytics. Prior studies have predominantly examined internal control effectiveness using traditional COSO dimensions while overlooking the combined influence of governance capability, human resource competency, and data-driven analytical capabilities on organisational performance and audit outcomes. Furthermore, the study integrates financial, operational, and customer performance dimensions to assess the impact of internal control systems on a balanced view of organisational performance and audit outcomes. A quantitative, cross-sectional survey design was employed, with data collected from 320 participants. The participants included municipal management teams and internal and external assurance providers involved in designing, implementing, and executing internal controls in South African municipalities. Structural equation modelling (SEM) was employed for all model testing procedures, using AMOS. The study adopted purposive and snowball sampling methods. Validity and reliability thresholds were satisfactorily achieved before all structural model assessments were conducted. The findings confirmed the control environment, risk assessment, control activities, information and communication, monitoring activities, human resource competency, corporate governance, and big data analytics as factors influencing internal control effectiveness. Effective internal control was found to positively influence both financial and non-financial aspects of organisational performance within the municipalities. Financial performance was identified as a significant predictor of both operational and customer performance, underscoring its essential role in the success of municipalities. Additionally, the study validated the positive relationship between audit outcomes and financial and operational performance, suggesting that effective internal control systems enhance financial and operational performance, which subsequently positively influences auditors’ assessments. This study addresses a gap in internal control systems research by empirically validating the factors influencing internal control system effectiveness within South African municipalities. The findings provide actionable insights for public sector managers, auditors, and policymakers in enhancing internal control systems while also improving organisational performance and audit outcomes. The study further contributes to public sector internal control literature by validating an integrated internal control, organisational performance, and audit outcome framework within the context of a developing economy.; Ukungasebenzi kahle kwezinhlelo zokulawula zangaphakathi komasipala baseNingizimu Afrika kube nomthelela ekwehlulekeni kokubusa okuqhubekayo, izindlela zokubamba isibopho ezibuthakathaka, kanye nokungasebenzi kahle kokulethwa kwezinsizakalo. Lokhu kuntuleka kuye kwandisa ukusetshenziswa kwemali okungajwayelekile nokuchitha imali, kwanciphisa imikhuba yokuphatha ezezimali kanye nokusebenza, futhi ekugcineni kwaba nomthelela ekuwohlokeni kwemiphumela yokuhlolwa kwezimali komasipala. Lolu cwaningo luhlaziya izici ezithonya ukusebenza kahle kohlelo lokulawula lwangaphakathi kanye nomthelela walo ekusebenzeni kwenhlangano kanye nemiphumela yokuhlola. Ikakhulukazi, ucwaningo lubonisa ukusebenza kwenhlangano, okucatshangwa njengokwakhiwa okunezinhlangothi eziningi okusekelwe ohlakeni lwe-Balanced Scorecard, oluhlanganisa ubukhulu bezezimali, bokusebenza, kanye nobamakhasimende, njengendlela yokuxazulula lapho ukusebenza kahle kokulawula kwangaphakathi kuthonya imiphumela yokuhlola. Lolu cwaningo luhlola ngokwesayensi imodeli ende ehlanganisa uhlaka lwe-COSO kanye ne-Balanced Scorecard ngokufaka ezinye izinto ezibangela ukusebenza kahle kokulawula kwangaphakathi, okungukuthi ikhono labasebenzi, ukuphathwa kwezinkampani, kanye nokuhlaziywa kwedatha enkulu. Izifundo zangaphambilini zihlole kakhulu ukusebenza kahle kokulawula kwangaphakathi kusetshenziswa izilinganiso zendabuko ze-COSO ngenkathi zinganaki ithonya elihlanganisiwe lamandla okubusa, ikhono labasebenzi, kanye namakhono okuhlaziya aqhutshwa idatha ekusebenzeni kwenhlangano kanye nemiphumela yokuhlola. Ngaphezu kwalokho, lolu cwaningo luhlanganisa izilinganiso zezimali, zokusebenza, kanye nokusebenza kwamakhasimende ukuze kuhlolwe umthelela wezinhlelo zokulawula zangaphakathi embonweni olinganiselayo wokusebenza kwenhlangano kanye nemiphumela yokuhlola. Kwasetshenziswa umklamo wokuhlola obanzi, onezigaba ezahlukene, kanye nedatha eqoqwe kubahlanganyeli abangama-320.. Abahlanganyeli babehlanganisa amaqembu okuphatha omasipala kanye nabahlinzeki bokuqinisekisa bangaphakathi nabangaphandle ababandakanyeka ekuklameni, ekusebenziseni nasekwenzeni izilawuli zangaphakathi komasipala baseNingizimu Afrika. Ukumodela kwe-Structural equation (SEM) kwasetshenziswa kuzo zonke izinqubo zokuhlola amamodeli, kusetshenziswa i-AMOS. Ucwaningo lwasebenzisa izindlela zokuthatha amasampula ezihloselwe injongo kanye neze-snowball. Imingcele yokuqinisekisa kanye nokuthembeka yafezwa ngendlela eyanelisayo ngaphambi kokuba kwenziwe konke ukuhlolwa kwemodeli yesakhiwo. Okutholakele kuqinisekisile indawo yokulawula, ukuhlolwa kwezingozi, imisebenzi yokulawula, ulwazi nokuxhumana, imisebenzi yokuqapha, ikhono labasebenzi, ukuphathwa kwezinkampani, kanye nokuhlaziywa kwedatha enkulu njengezici ezithonya ukusebenza kahle kokulawula kwangaphakathi. Ukulawulwa kwangaphakathi okuphumelelayo kutholakale ukuthi kuthonya kahle izici zezimali kanye nezingezona ezezimali zokusebenza kwenhlangano ngaphakathi komasipala. Ukusebenza kwezezimali kuhlonzwe njengesibikezelo esibalulekile sokusebenza kanye nokusebenza kwamakhasimende, okugcizelela indima yaso ebalulekile empumelelweni yomasipala. Ngaphezu kwalokho, ucwaningo luqinisekisile ubudlelwano obuhle phakathi kwemiphumela yokuhlolwa kwezimali kanye nokusebenza kwezezimali kanye nokusebenza, okuphakamisa ukuthi izinhlelo zokulawula zangaphakathi ezisebenzayo zithuthukisa ukusebenza kwezezimali kanye nokusebenza, okuthi kamuva kube nomthelela omuhle ekuhlolweni kwabahloli bezimali. Lolu cwaningo lubhekana negebe ocwaningweni lwezinhlelo zokulawula zangaphakathi ngokuqinisekisa ngobufakazi izici ezithonya ukusebenza kahle kohlelo lokulawula lwangaphakathi komasipala baseNingizimu Afrika. Okutholakele kunikeza ukuqonda okusebenzayo kubaphathi bomkhakha womphakathi, abahloli bamabhuku, kanye nabenzi bezinqubomgomo ekuthuthukiseni izinhlelo zokulawula zangaphakathi ngenkathi futhi kuthuthukisa ukusebenza kwenhlangano kanye nemiphumela yokuhlolwa kwamabhuku. Lolu cwaningo luphinde lunikele ezincwadini zokulawula zangaphakathi zomkhakha womphakathi ngokuqinisekisa uhlaka lokulawula kwangaphakathi oluhlanganisiwe, ukusebenza kwenhlangano, kanye nohlaka lomphumela wokuhlolwa kwamabhuku ngaphakathi komongo womnotho osathuthuka.; Die ondoeltreffendheid van interne beheerstelsels in Suid-Afrikaanse munisipaliteite het bygedra tot volgehoue bestuursmislukkings, verswakte aanspreeklikheidsmeganismes en ondoeltreffende dienslewering. Hierdie tekortkominge het onreëlmatige en verkwistende uitgawes vererger, finansiële en prestasiebestuurspraktyke verswak, en uiteindelik bygedra tot verslegtende oudituitkomste in munisipaliteite. Hierdie studie analiseer die faktore wat die doeltreffendheid van interne beheerstelsels beïnvloed en die impak daarvan op organisasieprestasie en oudituitkomste. In die besonder modelleer die studie organisasieprestasie, gekonseptualiseer as ʼn multidimensionele konstruk gegrond op die Gebalanseerde Telkaart-raamwerk, wat finansiële, operasionele en kliëntdimensies insluit, as ʼn bemiddelende meganisme waardeur interne beheerdoeltreffendheid oudituitkomste beïnvloed. Die studie toets ʼn uitgebreide model wat die COSO-raamwerk en die Gebalanseerde Telkaart integreer empiries deur bykomende determinante van interne beheerdoeltreffendheid in te sluit, naamlik menslikehulpbronbevoegdheid, korporatiewe bestuur en groot data-analise. Vorige studies het hoofsaaklik interne beheerdoeltreffendheid ondersoek deur middel van tradisionele COSO-dimensies terwyl die gekombineerde invloed van bestuursvermoë, menslikehulpbronbevoegdheid en datagedrewe analitiese vermoëns op organisasieprestasie en oudituitkomste oor die hoof gesien is. Verder integreer die studie finansiële, operasionele en kliëntprestasiedimensies om die impak van interne beheerstelsels op ʼn gebalanseerde beskouing van organisasieprestasie en oudituitkomste te bepaal. ʼn Kwantitatiewe, dwarssnit-opname-ontwerp is gebruik, met data wat van 320 deelnemers ingesamel is. Die deelnemers het munisipale bestuurspanne en interne en eksterne versekeringsverskaffers ingesluit betrokke by die ontwerp, implementering en uitvoering van interne beheermaatreëls in Suid-Afrikaanse munisipaliteite. Strukturele vergelykingsmodellering (SEM) is vir alle modeltoetsprosedures gebruik, met behulp van AMOS. Die studie het doelgerigte en sneeubal-steekproefmetodes aangeneem. Geldigheid- en betroubaarheidsdrempels is bevredigend bereik voordat alle strukturele modelassesserings uitgevoer is. Die bevindinge het die beheeromgewing, risikobepaling, beheeraktiwiteite, inligting en kommunikasie, moniteringsaktiwiteite, menslikehulpbronbevoegdheid, korporatiewe bestuur en groot data-analise bevestig as faktore wat die doeltreffendheid van interne beheer beïnvloed. Daar is gevind dat effektiewe interne beheer beide finansiële en nie-finansiële aspekte van organisasieprestasie in munisipaliteite positief beïnvloed. Finansiële prestasie is geïdentifiseer as ʼn beduidende voorspeller van beide operasionele en kliënteprestasie, wat die noodsaaklike rol daarvan in die sukses van munisipaliteite beklemtoon. Daarbenewens het die studie die positiewe verband tussen oudituitkomste en finansiële en operasionele prestasie bevestig, wat daarop dui dat effektiewe interne beheerstelsels finansiële en operasionele prestasie verbeter, wat gevolglik ouditeure se assesserings positief beïnvloed. Hierdie studie fokus op ʼn gaping in navorsing oor interne beheerstelsels deur die faktore wat die doeltreffendheid van interne beheerstelsels in Suid-Afrikaanse munisipaliteite beïnvloed, empiries te valideer. Die bevindinge bied bruikbare insigte vir openbare-sektorbestuurders, -ouditeure en -beleidmakers vir die verbetering van interne beheerstelsels, asook organisasieprestasie en oudituitkomste. Die studie dra verder by tot die literatuur oor interne beheer in die openbare sektor deur ʼn geïntegreerde raamwerk vir interne beheer, organisasieprestasie en oudituitkomste binne die konteks van ʼn ontwikkelende ekonomie te valideer. Text in English with abstracts and Keywords in Zulu and Afrikaans 2026-02-20T00:00:00Z https://ir.unisa.ac.za/handle/10500/32561 Internal audit function's independence and objectivity in the Mpumalanga Provincial Department of Health, South Africa: challenges and benefits Sambo, Promise Phumla The study focused on the independence of the Internal Audit Function (IAF) and the objectivity of Internal Auditors (IAs) within the Mpumalanga Provincial Department of Health (MPDoH) in South Africa. The primary aim was to explore and assess the factors influencing the independence and objectivity of the IAF. The study was underpinned by the Agency Theory and the Policeman Theory, which highlight the role of internal auditors in mitigating agency conflicts as well as detecting and preventing irregularities to promote accountability and compliance. Guided by an interpretivist research paradigm, the study adopted a qualitative research approach to explore in depth the experiences and perspectives of the participants. A case study design was employed, and data were collected through semi-structured, face-to-face, and telephonic interviews with 14 internal auditors who were purposefully selected based on their expertise and experience in internal auditing. The data were analysed using thematic analysis with the assistance of ATLAS.ti software (Version 25). Findings revealed that the independence and objectivity of the IAF are critical for ensuring effective governance, accountability, compliance, and improved service delivery. However, the study identified several factors undermining these principles, including inadequate resources, restricted access to the AC, management interference during audits, dual reporting structures, and insufficient protection for internal auditors. To address these challenges, the study recommends strengthening the independence of the IAF and the objectivity of IAs through enhanced resource allocation (adequate budget and personnel), unrestricted access to the AC, and the establishment of clear protocols that limit management influence during audit activities. These measures are essential for improving internal audit effectiveness, promoting good governance, and enhancing service delivery within the MPDoH. The study contributes to the public sector governance discourse by reaffirming the critical role of independence and objectivity of internal audit functions in fostering transparency, accountability, and service excellence.; Ucwaningo lugxile ekuzimeleni Komsebenzi Wocwaningomabhuku Lwangaphakathi (i-IAF) kanye nenjongo yabahloli bamabhuku bangaphakathi (IAs) ngaphakathi koMnyango Wezempilo Wesifundazwe saseMpumalanga (MPDoH) eNingizimu Afrika. Inhloso eyinhloko kwakuwukuhlola nokuhlola izici ezithonya ukuzimela nenjongo ye-IAF. Lolu cwaningo lusekelwe yi-Agency Theory kanye ne-Policeman Theory, egqamisa indima yabacwaningi mabhuku bangaphakathi ekunciphiseni izingxabano ze-ejensi kanye nokuthola nokuvimbela okungahambi kahle ukuze kuthuthukiswe ukuziphendulela nokuhambisana. Ngokuqondiswa yi-paradigm yocwaningo lomhumushi, ucwaningo lwamukela indlela yocwaningo olusezingeni eliphezulu ukuze luhlole ngokujulile ulwazi nemibono yababambe iqhaza. Kwasetshenziswa i-case study design, futhi idatha yaqoqwa ngokusebenzisa izingxoxo ezihleliwe, ubuso nobuso, nangezingcingo nabacwaningi bamabhuku bangaphakathi abayi-14 abakhethwa ngamabomu ngokusekelwe ebuchwephesheni babo nolwazi lwabo ekucwaningeni kwamabhuku kwangaphakathi. Idatha yahlaziywa kusetshenziswa ukuhlaziywa kwetimu ngosizo lwesofthiwe ye-ATLAS.ti (Inguqulo 25). Okutholakele kuveze ukuthi ukuzimela kanye nenjongo ye-IAF kubalulekile ekuqinisekiseni ukuphatha okusebenzayo, ukuziphendulela, ukuthobela, kanye nokulethwa kwezinsiza okuthuthukisiwe. Kodwa-ke, ucwaningo luhlonze izinto ezimbalwa ezibukela phansi le migomo, okuhlanganisa izinsiza ezinganele, ukufinyelela okulinganiselwe ku-AC, ukuphazamiseka kwabaphathi ngesikhathi sokucwaninga, izinhlaka zokubika ezimbili, kanye nokuvikelwa okunganele kwabacwaningi bamabhuku bangaphakathi. Ukuze kubhekwane nalezi zinselele, ucwaningo luncoma ukuthi kuqiniswe ukuzimela kwe-IAF kanye nenjongo yama-IAs ngokwabiwa kwezinsiza okuthuthukisiwe (isabelomali esanele nabasebenzi), ukufinyelela okungakhawulelwe ku-AC, kanye nokusungulwa kwezivumelwano ezicacile ezibeka imingcele yokuphatha umthelela phakathi nemisebenzi yocwaningomabhuku. Lezi zinyathelo zibalulekile ekwenzeni ngcono ukusebenza kahle kocwaningomabhuku lwangaphakathi, ukukhuthaza ukubusa okuhle, kanye nokuthuthukisa ukulethwa kwezinsizakalo ngaphakathi kwe-MPDoH. Ucwaningo lufaka isandla enkulumweni yokubusa komkhakha womphakathi ngokuqinisekisa kabusha iqhaza elibalulekile lokuzimela kanye nenjongo yemisebenzi yocwaningomabhuku lwangaphakathi ekukhuthazeni ukubeka izinto obala, ukuziphendulela, kanye nokusebenza kahle kwenkonzo.; Lolucwaningo lugcile ekutimeleni kweMsebenti Wekucwaninga Tincwadzi Wangekhatsi (i-IAF) kanye nekungakhetsi kweBacwaningi mabhuku Bangekhatsi (ema-IA) ngaphakatsi kweLitiko Letemphilo Lesifundza saseMpumalanga (i-MPDoH) eNingizimu Afrika. Inhloso leyinhloko bekukuhlola nekuhlola tintfo letinemtselela ekutimeleni nasekubeni nenhloso ye-IAF. Lolucwaningo lwasekelwa yi-Agency Theory kanye ne-Policeman Theory, lekhombisa indzima yebacwaningi mabhuku bangekhatsi ekunciphiseni kungcubutana kwema-ejensi kanjalo nekutfola nekuvikela kungabi semtsetfweni kute kukhutsatwe kutiphendvulela kanye nekulandzela umtsetfo. Kucondziswa yindlela yelucwaningo lwekuhumusha, lolucwaningo lwemukele indlela yelucwaningo lwelizinga lekuhlola ngalokujulile lokuhlangenwe nako kanye nemibono yebahlanganyeli. Kwasetjentiswa umklamo wesifundvo sendzaba, futsi idatha yabutfwa ngekusebentisa tinkhulumomphendvulwano letihlelelwe kancane, buso nebuso, kanye nelucingo nebacwaningi mabhuku bangekhatsi labangu-14 labakhetfwa ngenhloso ngekuya ngebungcweti babo kanye nesipiliyoni sabo ekucwaningeni kwangekhatsi. Lemininingwane yahlaziywa kusetjentiswa kuhlatiya ngetihloko ngekusitwa yi-software ye-ATLAS.ti (Inguqulo 25). Lokutfoliwe kuvete kutsi kutimela kanye nekungakhetsi kwe-IAF kubaluleke kakhulu ekucinisekiseni kubusa lokuphumelelako, kutiphendvulela, kuhambisana, kanye nekuletsa tinsita lokwentiwe ncono. Kepha-ke, lolucwaningo lukhombe tintfo letinyenti letibukela phansi letimiso, letifaka ekhatsi kungabi netinsita letenele, kufinyelela lokuvinjelwe ku-AC, kuphatamiseka kwebaphatsi ngesikhatsi sekuhlolwa kwemabhuku, takhiwo tekubika letimbili, kanye nekuvikeleka lokunganele kwebacwaningi mabhuku bangekhatsi. Kulungisa letinsayeya, lolucwaningo luncoma kucinisa kutimela kwe-IAF kanye nekuba nenhloso yema-IA ngekwabiwa kwetinsita lokutfutfukisiwe (sabelomali lesenele kanye netisebenti), kufinyelela lokungenamkhawulo ku-AC, kanye nekusungulwa kwemigomo lecacile lenciphisa umtselela wekuphatsa ngesikhatsi semisebenti yekuhlola. Letinyatselo tibalulekile ekwenteni ncono kusebenta kahle kwekuhlolwa kwemabhuku kwangekhatsi, kutfutfukisa kubusa lokuhle, kanye nekutfutfukisa kwetfulwa kwetinsita ngaphakatsi kwe-MPDoH. Lolucwaningo lufaka sandla enkhulumeni yekuphatsa umkhakha wahulumende ngekutsi kucinisekiswe kabusha indzima lebalulekile yekutimela kanye nekungakhetsi kwemisebenti yekucwaninga ngekhatsi ekugcugcuteleni kusebenta ngalokusebaleni, kutiphendvulela, kanye nekusebenta kahle kwetinsita. Text in English with abstracts and keywords in Zulu and Swazi 2025-11-01T00:00:00Z https://ir.unisa.ac.za/handle/10500/32177 Ensuring objectivity in their dual role of assurance and consulting services: A study on the planned behaviour of internal auditors Sokupa, Zintle Princess Internal auditors play an important role in an organisation's governance, risk management, and control processes. As such, it is imperative that they maintain their objectivity or, at least, be perceived as objective while fulfilling this critical function. The Institute of Internal Auditors (IIA) positions internal auditors at the core of the organisation, serving as both providers of assurance and consulting services (dual role). While some past studies revealed that internal auditors perceive conflicts in their dual roles which could jeopardise their objectivity, others were inconclusive. Using the Theory of Planned Behaviour (TPB), the objective of this study is to understand internal auditors' perceptions about their dual roles and the impact on their objectivity, and their planned behaviour towards performing the dual roles while remaining objective. A qualitative study was conducted using purposeful, convenient, and snowball sampling methods to collect data through semi- structured interviews. The participants were internal auditors from both listed and unlisted South African companies. As an inclusion criterion, the participants perform both dual roles in their companies and the collected data was analysed using NVIVO to make sense of it. The findings show among other things that the participants are aware of the challenges and threats posed by their dual roles. Also, they displayed a positive attitude towards internal audit objectivity and understood its significance in their role. Furthermore, their social beliefs about the dual roles and objectivity, though different, centred on the need to remain professional and uphold ethical standards. 2025-06-11T00:00:00Z