4. Electronic Theses and Dissertations (ETDs) - Faculties submissions
Permanent URI for this communityhttps://hdl.handle.net/10539/37773
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Item Accountability for audit findings in the Department of Social Development(University of the Witwatersrand, Johannesburg, 2020) Chetty, Kylan; Cairns, M.This research aims to examine the effect and importance of accountability of audit findings and their recommendations in the South African Department of Social Development. The research utilizes qualitative data using interview data by a sample of 16 individuals relevant to audits and accountability within the department. In “Chapter 1-2,” the introduction and the literature review of auditing theories, repetitive findings, and accountability are presented. After that, a conceptual framework was formed, which led to a significant link between accountability and repetitive findings regarding the effect a lack of accountability has on organizational development and the repercussions. “Chapter 3-4” demonstrates a well-constructed research methodology, which provides an indication of the Interpretivist approach the research would take through the evaluation of audit reports, literature, and interviews. Thus, the research design formed a basis for collecting valuable data that followed a process of analysis to determine the significant findings of the study. “Chapter 5” The final portion of this research aims to conclude on the study's findings based on the core elements of accountability and the significant impact this has on the DSD effectiveness in implementing audit recommendations. The study highlights a strong existence of a lack of accountability by the DSD and the need to implement an audit policy practice that mitigates non-compliance by Senior Management in the implementation ofaudit recommendations. Overall, the results demonstrated a strong existence of a lack of accountability in the department and an ineffective understanding of addressing key findings. A significant notion of the data revealed that senior managers were unable to resolve audit findings and their root causes, resulting in repetitive findings and therefore the creation of repetitive tasks resulting in a condition known as Audit FatigueItem Exploring reasons for non-compliance with legislation in Rand West City Local Municipality(2022) Mhlomi, Pheladi Maria RamakgahlelaPerpetual non-compliance to financial regulations in local government has been a worrisome trend, as evidenced in the annual financial audit reports from the Auditor General of South Africa (AGSA). Annual audit reports continue to reflect a trend of unauthorised, irregular, fruitless and wasteful expenditure in local government, despite recommendations and remedial action against this trend. The aim of the research was to explore reasons for prevalent non-compliance with financial legislation audit findings in the Rand West City Local Municipality (RWCLM) and assess whether the accountability and oversight systems are failing to ensure financial compliance in the municipality. The study sought to further propose recommendations that might assist in improving compliance with financial legislation. The research applied various qualitative methods such as in-depth interviews, questionnaires, and focus group discussions to answer the research questions. Findings from the study revealed that factors such as ineffective internal controls, inadequate and under-qualified staff in key senior positions, budget constraints, a negative organizational culture, and political interference in the affairs of the municipality were some of the major reasons RWCLM continued to report poor audit outcomes annually from the Auditor General’s office. The study concludes with plausible recommendations and measures that could be useful to ensure future compliance with financial legislation.