https://ir.unisa.ac.za/handle/10500/13890 Wed, 10 Jun 2026 12:52:42 GMT 2026-06-10T12:52:42Z 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 Sat, 01 Nov 2025 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/32561 2025-11-01T00:00:00Z https://ir.unisa.ac.za/handle/10500/32486 Enhancing Accountability and Transparency in the South African Public Sector: A Conceptual Framework for Continuous Assurance and Oversight Ilse, Morgan The South African public sector continues to experience fraud, corruption, wasteful and irregular expenditure, partly due to a lack of effective transparency and accountability mechanisms. These systemic weaknesses stem mostly from poor data availability, misaligned processes and technological systems, weak performance management systems, and fragmented assurance and oversight functions. The objective of this study was to develop a conceptual framework that enhances transparency and accountability mechanisms within the public sector’s continuous assurance and oversight functions, thereby addressing these shortcomings. A qualitative research methodology was adopted, combining a social constructivist and a pragmatic approach to address the research objectives holistically. By integrating the theory of change and supplementary theories, as well as existing governance frameworks and combined assurance models, the framework provides a multi-layered approach to proactive, continuous assurance and oversight of all public sector departments. The framework expands combined and integrated governance, incorporating the six lines of defence and assurance, and integrating artificial intelligence (AI) tools and technologies within continuous auditing and monitoring software to support and strengthen the roles of assurance providers and oversight bodies. The conceptual framework was evaluated by expert participants through online questionnaires to confirm its theoretical and conceptual clarity, comprehensiveness, reliability, usability, effectiveness, and transferability. The participants recognised its contribution to existing governance literature, particularly in terms of innovation, incorporating AI tools and technologies within transparency and accountability mechanisms. Concerns were raised about the practical implementation, including capacity and resource constraints, fragmented data systems, skills gaps, and limited political commitment, which are inherent limitations in the public sector. The findings not only support the conceptual framework’s usefulness, but also highlight areas for improvement, contributing to the broader discourse on strengthening transparency and accountability mechanisms in the South African public sector governance processes. Participants recommended a phased implementation strategy and capacity-building interventions to enhance institutional readiness and adoption across public sector entities. Die Suid-Afrikaanse openbare sektor ervaar steeds bedrog, korrupsie, vermorsde en onreëlmatige uitgawes, deels as gevolg van ’n gebrek aan doeltreffende deursigtigheids- en aanspreeklikheidsmeganismes. Hierdie sistemiese swakhede spruit hoofsaaklik voort uit swak databeskikbaarheid, wanbelynde prosesse en tegnologiese stelsels, gebrekkige prestasiebestuursisteme, asook gefragmenteerde versekering- en toesigfunksies. Die doel van hierdie studie was om ’n konseptuele raamwerk te ontwikkel wat deursigtigheids- en aanspreeklikheidsmeganismes binne die openbare sektor se deurlopende versekering- en toesigfunksies versterk, en sodoende hierdie tekortkominge aanspreek. ’n Kwalitatiewe navorsingsmetodologie is gevolg, wat ’n sosiaal-konstruktivistiese en pragmatiese benadering kombineer om die navorsingsdoelwitte holisties aan te spreek. Deur die integrasie van die teorie van verandering en aanvullende teorieë, asook bestaande bestuursraamwerke en gekombineerde versekeringmodelle, bied die raamwerk ’n multi-vlak benadering tot proaktiewe, deurlopende versekering en toesig oor alle openbare sektor departemente. Die raamwerk brei gekombineerde en geïntegreerde bestuur uit deur die ses verdedigings- en versekeringlyne in te sluit, en deur kunsmatige intelligensie (KI)-instrumente en -tegnologieë binne deurlopende ouditering en moniteringsagteware te integreer om die rolle van versekeringverskaffers en toesigliggame te ondersteun en te versterk. Die konseptuele raamwerk is deur kundige deelnemers geëvalueer deur middel van aanlyn vraelyste om die teoretiese en konseptuele duidelikheid, omvattendheid, betroubaarheid, bruikbaarheid, doeltreffendheid en oordraagbaarheid daarvan te bevestig. Deelnemers het die bydrae daarvan tot bestaande bestuursliteratuur erken, veral ten opsigte van innovasie deur die inkorporering van KI-instrumente en -tegnologieë binne deursigtigheids- en aanspreeklikheidsmeganismes. Bekommernisse is egter geopper oor die praktiese implementering, insluitend kapasiteits- en hulpbronbeperkings, gefragmenteerde datastelsels, vaardigheidstekorte en beperkte politieke verbintenis, wat inherent is aan die openbare sektor. Die bevindinge ondersteun nie net die bruikbaarheid van die konseptuele raamwerk nie, maar identifiseer ook areas vir verbetering, en dra by tot die breër diskoers oor die versterking van deursigtigheids- en aanspreeklikheidsmeganismes binne die bestuursprosesse van die Suid-Afrikaanse openbare sektor. Deelnemers het ’n gefaseerde implementeringsbenadering en kapasiteitsbou-intervensies aanbeveel om institusionele gereedheid en aanvaarding oor openbare sektor entiteite te verbeter. Sleutelwoorde: Aanspreeklikheid, Kunsmatige intelligensie, Blokketting, Deurlopende ouditering, Deurlopende versekering, Deurlopende monitering, Deurlopende toesig, Gekombineerde versekering, Geïntegreerde verslagdoening, Openbare sektor, Teorie van Verandering, Deursigtigheid; Lekala la setšhaba la Afrika Borwa le sa tšwela pele go itemogela bofora, bomenetša, tšhomišo e mpe le tšhomišo yeo e sa dumelelwago ya ditšhelete, ka lebaka la go hloka mekgwa ya go šoma gabotse ya ponaletšo le boikarabelo. Mafokodi a a sisteme a tšwa kudu go go se hwetšagale gabotse ga datha, ditshepedišo le ditsamaiso tša theknolotši tšeo di sa sepelelane, ditshepedišo tše di fokolago tša taolo ya tshepedišo, gammogo le mešomo ya tiišetšo le tlhokomelo yeo e arogantšwego. Maikemišetšo a nyakišišo ye e be e le go hlama foreimi ya kgopolo yeo e matlafatšago mekgwa ya ponaletšo le boikarabelo ka gare ga mešomo ya tiišetšo ya go tšwela pele le tlhokomelo ka lekaleng la setšhaba, ka gona go rarolla mafokodi a. Go ile gwa dirišwa mokgwa wa nyakišišo wa boleng, wo o kopanyago mokgwa wa go aga tsebo ka setšhaba (social constructivist) le mokgwa wa pragmatiki go fihlelela maikemišetšo a nyakišišo ka botlalo. Ka go kopanya teori ya phetoho le ditheori tše dingwe tše di thekgago, gammogo le diforeimi tša taolo tše di lego gona le mehlala ya tiišetšo ye e kopantšwego, foreimi e fana ka mokgwa wa maemo a mantši wa tiišetšo le tlhokomelo ya go tšwela pele le ya pele ga mathata go mafapha ka moka a lekala la setšhaba. Foreimi e oketša taolo ye e kopantšwego le ye e kopantšwego ka botlalo ka go akaretša mela ye tshela ya tšhireletšo le tiišetšo, le ka go kopanya didirišwa le ditheknolotši tša bohlale bja maitirelo (AI) ka gare ga mananeo a go dira di-audit le go lekola ka go tšwela pele go thekga le go matlafatša mešomo ya baabi ba tiišetšo le mekgatlo ya tlhokomelo. Foreimi ya kgopolo e ile ya lekodišišwa ke bankakarolo ba ditsebi ka dipotšišo tša inthanete go netefatša go hlaka ga yona ka mo go hlaloswago, botlalo, botshepegi, go šomišega, katlego le go fetolega maemong a mangwe. Bankakarolo ba lemogile seabe sa yona go dingwalo tša taolo tše di lego gona, kudu ka lehlakoreng la boitlhamelo, ka go akaretša didirišwa le ditheknolotši tša AI ka gare ga mekgwa ya ponaletšo le boikarabelo. Le ge go le bjalo, go ile gwa tšweletšwa dipelaelo mabapi le phethagatšo ya yona ka mo go šomago, go akaretša mefokolo ya bokgoni le methopo, ditsamaiso tša datha tše di arogantšwego, dikgapetla tša bokgoni, le go hloka boikgafo bja dipolotiki, tše e lego mefokolo ye e tlwaelegilego ka lekaleng la setšhaba. Diphihlelelo ga di netefatše fela bohlokwa bja foreimi ya kgopolo, eupša gape di bontšha mafelo ao a nyakago kaonafatšo, ka go tsenya letsogo poledišanong e kgolo ya go matlafatša mekgwa ya ponaletšo le boikarabelo ka gare ga ditshepedišo tša taolo ya lekala la setšhaba la Afrika Borwa. Bankakarolo ba šišinya leano la phethagatšo ka mekhahlelo le dikgato tša go aga bokgoni go matlafatša boikemišetšo bja ditheo le kamogelo ya yona ka gare ga ditheo tša lekala la setšhaba. Wed, 23 Jan 0026 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/32486 0026-01-23T00:00:00Z https://ir.unisa.ac.za/handle/10500/32427 Factors influencing third-year accounting student dropout during Covid-19 at the Tshwane University of Technology Dladla, Veli Godfrey For years, student dropout in higher education has been a significant challenge for global tertiary institutions, persisting even when resources were allocated to address the issue. COVID-19 affected all higher education students; however, accounting students continued to be a particularly vulnerable group in higher education. This group of accounting students consistently shows a higher student dropout rate. Most studies have focused on first- and second-year accounting student dropouts before COVID-19. Hence, this study sought to identify and understand factors that affected third-year accounting students' dropout at Tshwane University of Technology during COVID-19. The study adopted a deductive approach and analysed seven student retention models, student dropout, and COVID-19 in higher education to identify and comprehend the variables associated with student dropout. Data were collected through an online survey using a questionnaire disseminated through Google Forms. This cross-sectional study had a sample of 400 former students, of whom 174 responded, representing a response rate of 43.50%. A simple random sampling method was adopted to select the respondents. Data analysis was performed utilising Version 28 of SPSS (Statistical Package for the Social Sciences). Pilot testing of the study questionnaire was conducted to ensure content validity. Cronbach’s alpha coefficient showed a satisfactory reliability level of 0.872 for the study measurement instrument. Based on the research findings, 12 student dropout variables with a perception proportion score of 50% during the COVID-19 period were identified. The study found a statistically significant positive correlation between academic, technological, psychological, economic and financial factors. The hypothesis testing results showed two demographic predictors of psychological elements: the study age group and the accommodation type. Respondents residing in TUT accommodations were 69.30% less likely to experience economic and financial problems, since 74.70% were NSFAS-funded. The study broadens the understanding of the effect of COVID-19 on higher education and factors of student dropout. This could inform the development of effective strategies to minimise the impact of future unexpected disruptions of a similar kind and the reduction of higher education student dropout. Based on the literature review and study findings, the recommendations to reduce student dropout rates and minimise future pandemic impact are to increase infrastructure investment, institutional funding, student funding and counselling reach. Additional recommendations are to adopt dual-mode delivery of academic content, foster partnerships with network providers, curb resource mismanagement, improve lecturers’ attitude to academic tasks, enhance lecturers’ technological skills and introduce a hybrid form of student academic support. The study contributes to the literature on student dropout in higher education, —specifically third-year accounting students during COVID-19—and on the effect of COVID-19 on higher education in general. It also highlights gaps that warrant further research. Mon, 25 Aug 2025 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/32427 2025-08-25T00:00:00Z https://ir.unisa.ac.za/handle/10500/32177 Ensuring objectives 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. Wed, 11 Jun 2025 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/32177 2025-06-11T00:00:00Z