IMPLEMENTATION OF PERFROMANCE AUDIT RECOMMENDATIONS BY GOVERNMENT DEPARTMENTS IN BOTSWANA
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.
MM thesis - P&DM
Performance audits, Botswana