Enhancing Accountability and Transparency in the South African Public Sector: A Conceptual Framework for Continuous Assurance and Oversight

Abstract

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.