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A framework for the strategic alignment of internal auditing in the public sector

  • Authors: Nyenyiso, Sizwe
  • Date: 2024-04
  • Subjects: Auditing, Internal , Auditing , Accounting
  • Language: English
  • Type: Doctoral theses , text
  • Identifier: http://hdl.handle.net/10948/65368 , vital:74095
  • Description: The role of internal auditing has evolved from a control-based function to a strategic partner of strategy formulation and execution. In today’s fast paced business environment, the demand for internal audit (IA) services has increased enormously as management struggles to respond to disruptions. To maximise the IA value and effectively respond to the expectations of stakeholders, the internal audit functions (IAFs) must be properly aligned with the strategic direction of their organisations. Public sector IAFs must align their work with the strategies, objectives and risks of the public sector organisations and promote organisational improvement. Failure to strategically align the IAFs may lead to the non-delivery of their mandate, and thus be unable to assure, advise and provide the insights that inform strategic decision making. It is concerning that the public sector IAFs may not be adequately aligned to the strategic direction of their organisations, and that no mechanism is in place to enable this alignment. Hence the primary objective of this study to develop a framework for aligning public sector IAFs with the strategic direction of the South African public sector organisations. The secondary objectives were to investigate factors that impact on IA alignment with the strategies of the public sector organisations; and how these can be integrated into the IA strategic alignment framework. This qualitative Delphi study used a combination of the Agency Theory and Strategic Alignment Theory (SAT) to better understand the phenomenon of IA strategic alignment. An iterative process of three Delphi rounds was followed to facilitate consensus among participants, who were selected using a purposive sampling method. This culminated in the development of IA strategic alignment framework, encompassing five components: organisational context; IA governance; IA planning approach; IA processes and IA resourcing, as well as 48 factors (35 positive and 13 negative) of IA strategic alignment. The study also found 15 benefits of IA strategic alignment (eight benefits to the organisation and seven to the IAF). , Thesis (PhD) -- Faculty of Business and Economic Sciences, School of Accounting, 2024
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  • Date Issued: 2024-04

Financial Accounting II: AFA 221

  • Authors: Harbottle, D O , Boggis, K
  • Date: 2012-01
  • Subjects: Accounting
  • Language: English
  • Type: Examination paper
  • Identifier: vital:17411 , http://hdl.handle.net/10353/d1009777
  • Description: Financial Accounting II: AFA 221, Special examination January 2012.
  • Full Text: false
  • Date Issued: 2012-01

Financial Accounting III: AFA 321

  • Authors: Harbottle, D O , Chamisa, E
  • Date: 2012-01
  • Subjects: Accounting
  • Language: English
  • Type: Examination paper
  • Identifier: vital:17412 , http://hdl.handle.net/10353/d1009778
  • Description: Financial Accounting III: AFA 321, Supplementary examination January 2012.
  • Full Text: false
  • Date Issued: 2012-01

Introduction to Accounting: ACC 121/AAC 121

  • Authors: Mnconywa, N , Mtshwelo, L , Staude, D , Lockyear, M
  • Date: 2012-01
  • Subjects: Accounting
  • Language: English
  • Type: Examination paper
  • Identifier: vital:17410 , http://hdl.handle.net/10353/d1009776
  • Description: Introduction to Accounting: ACC 121/AAC 121, supplementary examination January 2011.
  • Full Text: false
  • Date Issued: 2012-01

Accounting: AFA 112

  • Authors: Nobuya, X , Mnconywa, N
  • Date: 2011-07
  • Subjects: Accounting
  • Language: English
  • Type: Examination paper
  • Identifier: vital:17415 , http://hdl.handle.net/10353/d1009781
  • Description: Accounting: AFA 112, examination July 2011.
  • Full Text: false
  • Date Issued: 2011-07

Financial Accounting: AFA 211

  • Authors: Harbottle, D O , Boggis, K R
  • Date: 2011-07
  • Subjects: Accounting
  • Language: English
  • Type: Examination paper
  • Identifier: vital:17416 , http://hdl.handle.net/10353/d1009782
  • Description: Financial Accounting: AFA 211, examination July/August 2011.
  • Full Text: false
  • Date Issued: 2011-07

Accounting 1: AFA 112

  • Authors: Nobuya, X , Mnconywa, N
  • Date: 2011-06
  • Subjects: Accounting
  • Language: English
  • Type: Examination paper
  • Identifier: vital:17420 , http://hdl.handle.net/10353/d1009789
  • Description: Accounting 1: AFA 112, June 2011, Supplementary examination.
  • Full Text: false
  • Date Issued: 2011-06

Accounting 1A: ACC 111 & 111E

  • Authors: Mnconywa, N , Mtshwelo, L , Lockyear, M
  • Date: 2011-06
  • Subjects: Accounting
  • Language: English
  • Type: Examination paper
  • Identifier: vital:17419 , http://hdl.handle.net/10353/d1009788
  • Description: Accounting 1A: ACC 111 & 111E, examination June 2011.
  • Full Text: false
  • Date Issued: 2011-06

Financial Accounting: AFA 221

  • Authors: Boggis, K R , Harbottle, D O
  • Date: 2011-02
  • Subjects: Accounting
  • Language: English
  • Type: Examination paper
  • Identifier: vital:17409 , http://hdl.handle.net/10353/d1009773
  • Description: Financial Accounting: AFA 221, examination February 2011.
  • Full Text: false
  • Date Issued: 2011-02

General Accounting 1B: ACG 121 & ACG 121E

  • Authors: Boggis, K R , Bomba, M , Heath, U
  • Date: 2011-01
  • Subjects: Accounting
  • Language: English
  • Type: Examination paper
  • Identifier: vital:17402 , http://hdl.handle.net/10353/d1009763
  • Description: General Accounting: ACG 121 & ACG 121E, supplementary examination January 2011.
  • Full Text: false
  • Date Issued: 2011-01

Accounting 1B: ACC 121E / 121

  • Authors: Mnconywa, N , Bomba, M , Mtshwelo, L , Lockyear, M
  • Date: 2010-11
  • Subjects: Accounting
  • Language: English
  • Type: Examination paper
  • Identifier: vital:17423 , http://hdl.handle.net/10353/d1009792
  • Description: Accounting 1B: ACC 121E / 121, examination November 2010.
  • Full Text: false
  • Date Issued: 2010-11

Financial Accounting 1: AFA 321

  • Authors: Boggis, K R , Chamisa, E
  • Date: 2010-11
  • Subjects: Accounting
  • Language: English
  • Type: Examination paper
  • Identifier: vital:17427 , http://hdl.handle.net/10353/d1009799
  • Description: Financial Accounting 1: AFA 321, examination November 2010.
  • Full Text: false
  • Date Issued: 2010-11

General Accounting 1B: AGC 121E & AAC 121

  • Authors: Mnconywa, N , Mtshwelo, L , Bomba, M , Lockyear, M
  • Date: 2010-11
  • Subjects: Accounting
  • Language: English
  • Type: Examination paper
  • Identifier: vital:17424 , http://hdl.handle.net/10353/d1009793
  • Description: General Accounting 1B: AGC 121E & AAC 121, examination November 2010.
  • Full Text: false
  • Date Issued: 2010-11

Accounting 1A: ACC 111 & 111E

  • Authors: Mnconywa, N , Mtshwelo, L , Bomba, M , Lockyear, M
  • Date: 2010-07
  • Subjects: Accounting
  • Language: English
  • Type: Examination paper
  • Identifier: vital:17413 , http://hdl.handle.net/10353/d1009779
  • Description: Accounting 1A: ACC 111 & 111E, supplementary examination July 2010.
  • Full Text: false
  • Date Issued: 2010-07

Financial Accounting 1 - Introduction to Accounting: AFA 111 & 111E

  • Authors: Harbottle, D O , Boggis, K R
  • Date: 2010-07
  • Subjects: Accounting
  • Language: English
  • Type: Examination paper
  • Identifier: vital:17414 , http://hdl.handle.net/10353/d1009780
  • Description: Financial Accounting 1 - Introduction to Accounting: AFA 111 & 111E, supplementary examination July/August 2010.
  • Full Text: false
  • Date Issued: 2010-07

Taxation 3: ATA 311E/ ATV 311E

  • Authors: Hirschbeck, L , Stevens, N , Olivier, J
  • Date: 2010-06
  • Subjects: Accounting
  • Language: English
  • Type: Examination paper
  • Identifier: vital:17404 , http://hdl.handle.net/10353/d1009765
  • Description: Taxation 3: ATA 311E / ATV 311E, June 2010 Final Examination.
  • Full Text:
  • Date Issued: 2010-06

Valuation of intellectual capital in South African companies: a comparative study of three valuation methods

  • Authors: Maree, Kevin W
  • Date: 2002
  • Subjects: Accounting
  • Language: English
  • Type: Thesis , Masters , MCom
  • Identifier: vital:877 , http://hdl.handle.net/10962/d1001631
  • Description: This study discusses three valuation methods for intellectual capital and considers two of these (Tobin’s “q” and CIV) as suitable valuation methods.
  • Full Text:
  • Date Issued: 2002

Some controversial issues facing the accounting profession in South Africa : inaugural colloquium delivered at Rhodes University

  • Authors: Jackson, Robert David Charles , Surtees, Peter Geoffrey
  • Date: 1985
  • Subjects: Accounting
  • Language: English
  • Type: Text
  • Identifier: vital:641 , http://hdl.handle.net/10962/d1020710 , ISBN 086810132x
  • Description: Inaugural colloquim delivered at Rhodes University , Rhodes University Libraries (Digitisation)
  • Full Text:
  • Date Issued: 1985

Corporate financial reporting: history, development and future directions

Accounting 1A: ACC 111 & 111E

  • Authors: Mnconywa, N , Mtshwelo, L , Bomba, M , Lockyear, M
  • Subjects: Accounting
  • Language: English
  • Type: Examination paper
  • Identifier: vital:17417 , http://hdl.handle.net/10353/d1009785
  • Description: Accounting 1A: ACC 111 & 111E, June 2010.
  • Full Text: false
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