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.
