ETD Collection

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    The perceptions of employees in the Thabo-Mofutsanyane and Xhriep Districts with regard to the effectiveness of the performance appraisal system in the Department of Social Development.
    (2012-06-21) Sekese, Nkeletseng Mamaraisane
    The use of performance appraisal systems for employees is far from new. It has been recognised that performance has to be managed in order for the organisation or government department to meet its goal effectively. The main objective of this system is to ensure that all employees or jobholders know and understand what is expected of them. It also includes managing poor or unacceptable performance by giving guidance where needed, while still recognising and awarding outstanding performance. However, do employees have a clear understanding of and information about the system and do they real benefit from the system? The researcher conducted this study in order to explore the perceptions of employees with regard to the effectiveness of the performance appraisal system within the Department of Social Development in two districts. Its aim was to make recommendations for improving the system in relation to the most important themes or aspects that the employees (appraisers and appraisees) have highlighted. The proposed research project adopted a qualitative research approach and was exploratory in nature. A multiple case study research design was used. Participants consisted of employees of the Department of Social Development from two districts in the Free State who are appraisers and appraisees. Purposive sampling, which is a type of non-probability sampling, was used to select appraisers, while convenience sampling was used to select appraisees. A semi-structured interview schedule was used in one-to-one interviews to explore issues and gather information. The main findings of the study are that Social Development employees understand the importance of implementing a performance appraisal system in the workplace. They revealed that they still want the system to continue in the Department. However, their main concern is the practical implementation of the system, and they reported that it needs to be improved. They have suggested many areas that need to be improved in order for the system to be more effective and to achieve its main purpose within the Department.
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    An audit program planning methodology and model specific to performance auditing
    (2011-12-12) Van Vuuren, Mark J.
    Performance audit as an audit discipline has developed seriously since the late 1970s. Due to its developing nature, it has been noted that it lacks formal methodologies. One such methodology is in the specific design of an audit program; this is important as the audit program is the basis of the audit. This study attempts to create a methodology of audit program design specifically for performance auditing and to present this in a model format. Grounded theory will be applied. The result indicates a methodology and model specific for performance audit can be compiled. The methodology and model were evaluated against SAICA and INTOSAI performance audit standards. In order to test the methodology and model in the external environment it was applied to an existing private sector business. No problems were identified. The value of this research study contributes to the existing body of knowledge in that grounded theory was applied to develop a performance audit methodology specific to performance audit, the proposed methodology and model contributes to audit program design within performance audit, and in the evaluation of the methodology and model against SAICA and INTOSAI performance audit standards. Further research is required to confirm the applicability of the methodology and model in the private and public sectors. Keywords Performance audit; audit program; grounded theory; private sector; public sector; process; risk; control; risk-based auditing; efficiency; effectiveness; economy