https://ir.unisa.ac.za/handle/10500/14476 Tue, 05 May 2026 12:51:26 GMT 2026-05-05T12:51:26Z 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 https://ir.unisa.ac.za/handle/10500/31876 Leveraging financial and fiscal reforms to upscale renewable energy access in the South African business sector Ramushwana, Kebaabetswe Veronica The aim of this study was to the investigate the role of financial and fiscal reforms in upscaling renewable energy access for the business sector as a mechanism to promote sustainability, reduce carbon emissions, and enhance energy security in South Africa. The literature review analysed the available incentives for South African businesses to establish policy impediments towards energy security and decarbonisation goals. This qualitative, comparative review benchmarked best policy practice in China, Denmark, India, and Germany, as countries that have advanced in their transition towards renewable energy. The findings of the study indicate that the cost of compliance is high and fiscal instruments are onerous and complex. Furthermore, some businesses lack awareness of their eligibility to access renewable energy tax incentives. For financial instruments, the predetermined rate is critical in ensuring that an excessive burden is not imposed on the fiscus. The study recommends simplifying the design of financial and fiscal instruments to ensure that more South African businesses upscale renewable energy investments. Additionally, lowering the administrative costs of compliance as well as limiting the multiple agencies that govern financial and fiscal reforms can contribute towards simplifying the administrative and regulatory burden.; Tshipikwa tsha ngudo iyi ndi u sedzulusa mushumo wa tshanduko dza masheleni na dza ikonomi kha u alusa fulufulu ḽi vusuludzeaho u itela u swikelela sekhithara ya vhubindudzi sa kushumele kwa u bveledza u ṱuṱuwedza ho khwaṱhaho kana u dzingindela u fhungudza u phaḓalala ha khaboni na u khwaṱhisedza tsireledzo ya fulufulu kha ḽa Afrika Tshipembe. Maṅwalwa o sengulusa u wanala ha zwiṱukuṱuku zwa mbadelo kha mabindu a Afrika Tshipembe u itela u thoma phoḽisi ya ṱhuṱhuwedzo yo livhiswaho kha tsireledzo ya fulufulu na zwipikwa zwa u fhelisa khaboni. Tsedzuluso ya mbambedzo ya khwaḽithethivi yo ela phoḽisi dza khwiṋesa dzi itwaho kana yo edzwaho kha ḽa China, Denmark, India na Germany, sa mashango o bveledzaho tshanduko yao u ya kha fulufulu ḽo vusuludzwaho. Mawanwa a ngudo o sumbedza uri mutengo wa u tevhedza u nṱha na zwishumiswa zwa ikonomi zwi khou lemela na u konḓa. Zwiṅwe hafhu, maṅwe mabindu a shaya tshenzhelo ya u tea hao u swikelela zwiṱuṱuwedzi zwa muthelo zwa fulufulu ḽo vusuludzwaho. U itela zwishumiswa zwa masheleni, phimo yo dzulaho yo tiwa ndi ya ndeme kha u khwaṱhisedza uri muhwalo muhulu a u khou engedzwa kha ikonomi. Ngudo dzi themendela u leludza nyolo dza zwishumiswa zwa masheleni na zwa ikonomi u khwaṱhisedza uri mabindu manzhi a Afrika Tshipembe a gonyisa u bindudza kha fulufulu ḽo vusuludzwaho. Nṱhani ha izwo, hu na u fhungudza mbadelo dza ndaulo ya u tevhedza khathihi na u fhima mazhendedzi manzhi ane a langa tshanduko ya masheleni na ya ikonomi na u kona u dzhenelela kha u leludza muhwalo wa ndaulo na wa ndangulo.; Maikaelelo a thutopatlisiso eno e ne e le go sekaseka seabe sa diphetogo tsa ditšhelete mo go oketseng phitlhelesego ya maatla a a ntšhwafatsegang mo lephateng la kgwebo, e le sediriswa sa go tsweletsa tsweletsego, go fokotsa tlhagiso ya khabone le go tokafatsa go nna teng ga maatla mo Aforikaborwa. Tshekatsheko ya dikwalo e lokolotse diketleetso tse di bonwang ke dikgwebo tsa Aforikaborwa gore di tlhame dipholisi tsa ditshiamelo tse di lebisang kwa go nneng teng ga maatla le maitlhomo a go fedisa khabone. Tshekatsheko eno ya khwalitatifi le papiso e lekanyetsa ditiragatso tse di gaisang tsa dipholisi kwa Tšhaena, Denmark, India le Jeremane, jaaka dinaga tse di setseng di tsweletse pele mo go kgabaganyetseng kwa maatleng a a ntšhwafatsegang. Diphitlhelelo tsa thutopatlisiso di supa gore ditshenyegelo tsa kobamelo di kwa godimo mme didiriswa tsa ditšhelete di opisa tlhogo e bile di marara. Mo godimo ga moo, dikgwebo dingwe ga di na kitso ya gore di ka fitlhelela diketleetso tsa lekgetho la maatla a a ntšhwafatsegang. Malebana le didiriswa tsa ditšhelete, kelo e e setseng e beilwe e botlhokwa go netefatsa gore matlotlo a naga ga a rwesiwe mokgweleo o o boitshegang. Thutopatlisiso e atlenegisa gore go nolofadiwe moralo wa didiriswa tsa ditšhelete le matlotlo go netefatsa gore dikgwebo tsa Aforikaborwa di le dintsi di oketsa dipeeletso tsa maatla a a ntšhwafadiwang. Go tlaleletsa moo, go fokotsa ditshenyegelo tsa tsamaiso ya kobamelo gammogo le go lekanyetsa palo ya ditheo tse dintsi tse di tsamaisang diphetogo tsa ditšhelete go ka akgela mo go nolofatseng mokgweleo wa tsamaiso le taolo. Abstracts in English, Venda and Zulu Mon, 01 Apr 2024 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/31876 2024-04-01T00:00:00Z https://ir.unisa.ac.za/handle/10500/31789 The impact of public sector auditing on promoting accountability and transparency in Africa : a case study of Ghana, Sierra Leone and South Africa Azinogo, Benjamin Kwakutsey The objective of this study was to present a policy framework that may strengthen the impact of public sector audit effectiveness in African countries, based on the principles of good governance theory, towards promoting accountability and transparency. The objective was achieved by obtaining an understanding of the factors influencing the effectiveness of public sector auditing from experts (senior management staff of supreme audit institutions [SAIs]) in three African countries, namely Ghana, Sierra Leone and South Africa. To achieve the research objective, a constructivist and interpretivist epistemological approach were adopted, that included interactive qualitative analysis (IQA) focus groups. Focus Group 1 consisted of senior management staff from SAI in Sierra Leone, Focus Group 2 consisted of senior management staff from SAI in Ghana, and Focus Group 3 consisted of senior management staff from SAI in South Africa. Purposive sampling was applied to select 36 senior management staff as participants, who were experts in public sector auditing, to conduct the respective focus groups. Following the participants’ clarification of factors (-affinities), the relationship between the affinities was established, and the frequency of each relationship was determined through the pareto protocol. The focus groups were applied from where themes or categories were established and blended with a literature review to develop a framework which was further validated by stakeholders through interviews in selected countries in Africa. A total of 33 affinities and 153 sub-affinities were identified by the three focus groups which resulted in six themes or categories.The six themes are financial viability, auditors ethics, auditee corporate governance,audit tools and technology support, and legislative mandate. This culminated in the development of a draft policy framework recommendation. The policy framework, consisting of operational guidelines and suggested actions for the effectiveness of public sector auditing in promoting accountability and transparency was developed based on the findings of the study. Furthermore, the principles and operations guidelines enclosed in the policy framework were designed to aid key stakeholders in improving and advancing the effectiveness of public sector auditing, by promoting accountability and transparency in Africa. This study is unique in that it combines a comprehensive, narrative conceptual policy framework with a graphical policy framework that illustrates interrelationships generated through focus group discussions, IQA data, and literature that is not found in other studies. Accordingly, the effectiveness of public sector auditing on accountability and transparency, as principles of good governance, particularly in developing countries, have been overlooked as identified in the literature. Issues relating to good governance and security are universal aspirations and a shared mission of all SAIs. As a result, the empirical segment of this study provides distinctive perspectives to SAIs, Auditors-General, legislatures, executive governments, citizens, and other stakeholders. The implication for further study is that since there is no ripe experience from which to draw lessons, research on ideas related to effective public sector auditing, supporting, and serving public sector governance should be expanded. In practice, audit theories must be enriched by investigating their mechanisms, fundamental substance, path of realisation, and evaluation methodologies. Academics may be interested in the focus group and IQA methodology, as it has the potential to impact future study designs Fri, 08 Sep 2023 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/31789 2023-09-08T00:00:00Z https://ir.unisa.ac.za/handle/10500/31725 Exploring the evolution of external auditing in corporate governance and its role in curbing corruption in the South African public sector Mbengo, Asanda This research explored how external auditing evolved in corporate governance to curb corruption in South African public sector from 2018 to 2022. The research commences by providing an understanding of corporate governance. The research further explores the evolution of external auditing as a component of corporate governance and discusses the audit expectation gap concept. The research identifies the Public Audit Amendment Act No. 5 of 2018 as a development occurring in external auditing legislation in South Africa from 2018 to 2022. This development is explored to determine how it contributed towards curbing corruption and addressing the audit expectation gap from 2018 to 2022. The research is a qualitative study framed in the critical theory paradigm using documentary analysis. The research finds a link between corruption and material irregularities issued by the Auditor General of South Africa and concludes that effective resolution of these material irregularities helps in curbing corruption in the public sector.; Olu phando luphicothe indlela uphicothozincwadi lwangaphandle oluye lwavela ngayo kulawulo lwamaqumrhu ukunqanda urhwaphilizo kwicandelo likarhulumente woMzantsi Afrika ukusuka kumnyaka wama2018 ukuya kowama2022. Olu phando luqala ngokubonelela ngokuqonda ulawulo lwamaqumrhu. Olu phando luphinda luphicothe ukuvela kophicothozincwadi lwangaphandle njengenxalenye yolawulo lwamaqumrhu kwaye luxoxa ngengcamango yomsantsa olindeleke kuphicothozincwadi. Olu phando luchonga uMthethosihlomelo woPhicothozincwadi zikaRhulumente nombolo wesi 5 womnyaka wama2018 njengophuhliso olwenzeka kumthetho wophicothozincwadi lwangaphandle eMzantsi Afrika ukusuka kumnyaka wama2018 ukuya kowama2022. Olu phuhliso luphicothwa ukuze kubonwe ukuba lube negalelo njani ekuthinteleni urhwaphilizo kunye nokulungisa umsantsa olindeleke kuphicothozincwadi ukusuka kumnyaka wama2018 ukuya kutsho kowama2022.Olu luphandontyilazwi olusekelwe kwisikhokelo sengcingane yohlalutyo kusetyenziswa uhlalutyo lwamaxwebhu. Olu phando lufumanisa kukho unxibelelwano phakathi korhwaphilizo kunye nobugwenxa kwizixhobo ezikhutshwa nguMphicothizincwadi Jikelele woMzantsi Afrika kwaye lugqibe kwelokuba isisombululo esisebenzayo sobu bugwenxa bezixhobo sinceda ekuthinteleni urhwaphilizo kwicandelo likarhulumente.; Patlisiso ena e ile ya batlisisa ka moo hlahlobo ya kantle e bileng teng pusong ya koporasi ho thibela bobodu lekaleng la setjhaba la Afrika Borwa ho tloha ka 2018 ho ya ho 2022. Patlisiso e qala ka ho fana ka kutlwisiso ya puso ya koporasi. Patlisiso e tswela pele ho hlahloba tswelopele ya hlahlobo ya kantle ho naha e le karolo ya puso ya koporasi mme e tshohla mohopolo wa lekgalo la tebello ya hlahlobo. Patlisiso e supa Sehlomathiso sa Molao wa hlahlobo ya Setjhaba wa nomoro ya 5 wa 2018 e le ntshetsopele e hlahang molaong wa bohlakisi bakantle ho naha ya Afrika Borwa ho tloha ka 2018 ho isa ho 2022. Ntshetsopele ena e hlahlojwa ho bona hore na e kentse letsoho jwang phokotsong ya bobodu le horarolla lekgalo la tebello ya sekgeo ho tloha ka 2018 hofihlela 2022. Patlisiso ke phuputso ya boleng e thehilweng hodima pharadaeme ya teori e sebediswang ka tshekatsheko ya ditokomane. Patlisiso e fumana kamano pakeng tsa bobodu le tshebediso e fosahetseng ya thepa tse ntshitsweng ke Mohlakisi Kakaretso wa Afrika Borwa mme e phethela ka hore tharollo e sebetsang ya ditlolo tsena tsa molao e thusa ho thibela bobodu lekaleng la mmuso Abstracts in English, Xhosa and Sotho Tue, 06 Aug 2024 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/31725 2024-08-06T00:00:00Z