https://ir.unisa.ac.za/handle/10500/30872 2026-06-19T17:00:12Z 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/10500/32627 Community perspectives on sex offenders' reintegration into the community Bulela, Ntlahla Sexual offences are one of the major criminal offences that affect communities globally. They affect not only the victims’ families but also the community at large. After serving a prison sentence, sex offenders are reintegrated back into the same communities from which they came. Government encourages communities to give offenders a second chance and to provide the support they need. The aim of this study was to explore the community perspectives on sex offenders’ reintegration into the community. The theoretical framework used in this study was the ecological systems approach. In employing the qualitative research approach an interpretivism paradigm was used. This encompassed explorative, descriptive and contextual designs to explore, describe and contextualise the community perspectives on sex offenders’ reintegration into the community. The research population consisted of community members based in Mamelodi Township, Pretoria. The sample of participants was selected in utilising purposive sampling. Semi structured interviews, guided by an interview guide with open-ended questions, were used to collect the data. The data were analysed using Tesch’s steps. The verification of data was conducted using Guba and Lincoln’s model and the four aspects of trustworthiness identified by them were applied. In conducting the research, the researcher adhered to the ethical considerations outlined by the University. The study adds to existing discussions on community perspectives regarding sex offender reintegration within the South African context. The findings revealed that community views on the reintegration of sex offenders are mixed, emotional, fearful, and stigmatised. Although some recognised that offenders deserve rehabilitation and second chances, concerns were raised about community safety, lack of information, and insufficient support for successful reintegration. The study also revealed that social workers play a critical role in mediating between offenders, victims, and communities by providing education, psychosocial support, and community meetings, highlighting the importance of enhancing community-based interventions and collaborative reintegration efforts. 2026-01-01T00:00:00Z https://ir.unisa.ac.za/handle/10500/32563 Determining factors affecting tax evasion in the Mercosur region Ansari, Fahad Nuzair Theoretically, fiscal revenue maximisation remains the administrative goal of any country. Undoubtedly, tax evasion has reduced the government’s tax revenues and its ability to offer public goods. Moreover, tax evasion has adverse effects on a country's economic development. It garbles the overall tax system of the country and reduces the government's tax revenues through its expenses on law enforcement. Therefore, tax evasion is an important phenomenon to study, particularly in developing countries. Variables included in tax noncompliance studies are complex tax systems, tax information, penalties, reporting requirements, the probability of audit, tax rates, age, level of education, gender, income levels, and others. After reviewing the literature, it appears that existing studies yield mixed findings, which necessitate further empirical investigations, particularly in developing countries. The present study empirically investigates the sociodemographic, economic, and cultural factors as determinants of tax evasion in developing countries, particularly in the MERCOSUR region. The study employs the Panel Autoregressive Distributed Lags (ARDL) technique for the period 1990-2022. By comparing the findings of the MG, PMG, and DFE estimators, the Hausman test results indicate that the PMG is the most consistent and efficient estimator for this dataset. Consequently, the long-run analysis is based on the PMG estimator, which reveals that the age of the taxpayer, economic development, culture and democracy have statistically significant relationships with tax evasion. While the source of income from agriculture and education has a positive relationship, this relationship is statistically weak in the MERCOSUR region. A limitation of the study is that data is not easily available for developing countries, unlike those in OECD countries. Socio-political determinants of personal income tax evasion should be further explored.; Ngokwemfundiso, ukukhulisa imali engenayo yezimali kusalokhu kuyinjongo yokuphatha yanoma yiliphi izwe. Akungabazeki ukuthi ukugwema intela kuye kwehlisa imali engenayo yentela kahulumeni kanye nekhono lakhe lokunikeza izimpahla zomphakathi. Ngaphezu kwalokho, ukugwema intela kunemiphumela emibi ekuthuthukisweni komnotho kwanoma yiliphi izwe. Kuphazamisa uhlelo lwentela oluphelele lwezwe. Kwehlisa imali engenayo yentela kahulumeni ngezindleko zakhe zomthetho. Ngakho-ke, ukugwema intela kuyinto ebaluleke kakhulu okufanele ifundwe, ikakhulukazi emazweni asathuthuka. Izinto ezifakiwe ezifundweni zokungalandeli imithetho yentela izinhlelo zentela eziyinkimbinkimbi, ulwazi lwentela, izinhlawulo, ukubika, amathuba okucwaningwa kwamabhuku, amazinga entela, ubudala, izinga lemfundo, ubulili, amazinga emali engenayo, njll. Ngemva kokubuyekeza izincwadi, kubonakala sengathi izincwadi ezikhona zinikeza imiphumela exubile, okuholela ophenyweni olwengeziwe olusekelwe ebufakazini, ikakhulukazi emazweni asathuthuka. Lolu cwaningo luhlola ngobuciko izici zezenhlalo kanye nezomnotho, kanye namasiko, njengezinto ezibangela ukugwema intela emazweni asathuthuka, ikakhulukazi esifundeni sase-MERCOSUR. Lolu Cwaningo Lusebenzisa Indlela ye-Panel Autoregressive Distributed Lags (ARDL) yesikhathi sika-1990-2022. Ngokuqhathanisa okutholakele kwabalinganisi be-MG, PMG kanye ne-DFE, imiphumela yokuhlolwa kwe-Hausman ikhombisa ukuthi i-PMG iyisilinganiso esivumelana kakhulu nesisebenza kahle salolu lwazi. Ngenxa yalokho, ukuhlaziywa kwesikhathi eside kusekelwe kusilinganiso se-PMG, esiveza ukuthi iminyaka yomkhokhi wentela, intuthuko yezomnotho, isiko kanye nentando yeningi kunobudlelwano obubalulekile ngokwezibalo nokugwema intela. Ngenkathi umthombo wemali engenayo evela kwezolimo kanye nemfundo unobudlelwano obuhle, lobu budlelwano buwubudlelwano obubuthakathaka ngokwezibalo esifundeni sase-MERCOSUR. Umkhawulo wocwaningo ukuthi idatha ayitholakali kalula emazweni asathuthuka njengalawo asemazweni e-OECD. Izinto ezibangela ukugwema intela yengeniso yomuntu siqu ngokwezenhlalo kufanele zihlolwe kabanzi. Amagama angukhiye; Teoreties bly die verhoging van fiskale inkomste die administratiewe doelwit van enige land. Daar is geen twyfel dat belastingontduiking die regering se belastinginkomste en sy vermoë om openbare goedere te verskaf, verminder het nie. Boonop het belastingontduiking negatiewe uitwerking op die ekonomiese ontwikkeling van enige land. Dit ontwrig die hele belastingstelsel van die land. Dit verminder die regering se belastinginkomste vir sy regskoste. Daarom is belastingontduiking 'n baie belangrike ding om te bestudeer, veral in ontwikkelende lande. Onderwerpe wat in belasting-nie-nakomingskursusse gedek word, is komplekse belastingstelsels, belastinginligting, boetes, verslagdoening, ouditgeleenthede, belastingkoerse, ouderdom, opvoedingsvlak, geslag, inkomstevlakke, ens. Nadat die literatuur nagegaan is, blyk dit dat die bestaande literatuur gemengde resultate verskaf, wat lei tot meer bewysgebaseerde ondersoeke, veral in ontwikkelende lande. Hierdie studie ondersoek sosiale en ekonomiese faktore, sowel as kultuur, krities as faktore agter belastingontduiking in ontwikkelende lande, veral in die MERCOSUR-streek. Hierdie studie gebruik die Panel Autoregressive Distributed Lags (ARDL) metode vir die tydperk 1990-2022. Deur die bevindinge van die MG-, PMG- en DFE-beramers te vergelyk, toon die resultate van die Hausman-toets dat die PMG die mees konsekwente en doeltreffendste beramer van hierdie inligting is. Gevolglik is die langtermyn-ontleding gebaseer op die PMG-skatting, wat aan die lig bring dat die belastingbetaler se ouderdom, ekonomiese ontwikkeling, kultuur en demokrasie 'n statisties betekenisvolle verband met belastingontduiking het. Terwyl die bron van inkomste uit landbou en onderwys 'n positiewe verband het, is hierdie verhouding statisties swak in die MERCOSUR-streek. 'n Beperking van die studie is dat data nie so geredelik beskikbaar is in ontwikkelende lande soos in OESO-lande nie. Die sosiale determinante van persoonlike inkomstebelastingontduiking moet verder ondersoek word. Text in English with abstract and keywords in Zulu and Afrikaans 2026-02-01T00:00:00Z 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