IMPLEMENTATION OF PERFROMANCE AUDIT RECOMMENDATIONS BY GOVERNMENT DEPARTMENTS IN BOTSWANA
Date
2012-01-17
Authors
Selotlegeng, Mmabatho
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Abstract
Performance Audit in Botswana was introduced in 1992 as a complement to
Financial Audit through an amendment of the Financial and Audit Act.
Introducing Performance Audit was a step forward to ensure that public
resources were used economically, efficiently and effectively by Government
Departments and Parastatals. This study explores the patterns of
implementation produced by the Office of the Auditor General (OAG) after
Performance Audits at government departments in Botswana. Not much is
known if the audit recommendations are implemented and this is studied. The
study encompasses the review of documentary sources and semi-structured
interviews which were conducted through purposive sampling. One of the
main findings of the research was that there was a lot of missing
documentation on implementation of audit recommendations. It was also
established that the OAG does not have the powers to enforce
implementation and it had not conducted any follow-up audits since
Performance Audit inception.
Description
MM thesis - P&DM
Keywords
Performance audits, Botswana