A combined assurance model to promote integrated reporting in Limpopo provincial treasury
| dc.contributor.author | Manabalala, Matshidiso | |
| dc.contributor.supervisor | Gobind, Jenika | |
| dc.date.accessioned | 2024-10-14T08:38:56Z | |
| dc.date.available | 2024-10-14T08:38:56Z | |
| dc.date.issued | 2021 | |
| dc.description | A research report thesis presented in partial fulfillment for the degree of Master of Business Administration to the Faculty of Commerce, Law, and Management, University of the Witwatersrand, Johannesburg 2021 | |
| dc.description.abstract | Organisations expand, and business operations evolve & become more multifaceted; the growth leads to the board and ARC requiring more assurance providers’ functions to oversee achievements of objectives. The multiple uses of assurance providers’ activities in isolation cause the board and audit committees to suffer from effort duplication, leading to assurance fatigue. The purpose of the study is to explore challenges associated with the implementation of the combined assurance model by Limpopo Provincial Treasury (LPT) and develop possible solutions in the form of recommendations for LPT to improve. The study follows the qualitative research method to achieve the research objectives. This research uses unstructured and semi-structured individual interviews to collect primary data from LPT assurance providers, Auditor General South Africa (AGSA) and Departments and Public Entities Chief Financial Officer as LPT’s stakeholders. Interview questions have been developed for use during the primary data collection to interview individual participants. Permission has been requested from the HOD of LPT to interview the research participants. Findings - The challenges for LPT implementation of combined assurance are caused by Ineffective communication, working in silos and lack of collaboration results in duplication of efforts, assurance fatigue, and contradicting reports. Conclusion- Change in organisation culture and promotion of integrated thinking will lead to successfully implementing the combined assurance model. | |
| dc.description.submitter | MM2024 | |
| dc.faculty | Faculty of Commerce, Law and Management | |
| dc.identifier.citation | Manabalala, Matshidiso. (2021). A combined assurance model to promote integrated reporting in Limpopo provincial treasury [Master’s dissertation, University of the Witwatersrand, Johannesburg].https://hdl.handle.net/10539/41544 | |
| dc.identifier.uri | https://hdl.handle.net/10539/41544 | |
| dc.language.iso | en | |
| dc.publisher | University of the Witwatersrand, Johannesburg | |
| dc.rights | © 2021 University of the Witwatersrand, Johannesburg. All rights reserved. The copyright in this work vests in the University of the Witwatersrand, Johannesburg. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of University of the Witwatersrand, Johannesburg. | |
| dc.rights.holder | University of the Witwatersrand, Johannesburg | |
| dc.school | WITS Business School | |
| dc.subject | Assurance model | |
| dc.subject | Integrated reporting | |
| dc.subject | ARC | |
| dc.subject | UCTD | |
| dc.subject.other | SDG-8: Decent work and economic growth | |
| dc.title | A combined assurance model to promote integrated reporting in Limpopo provincial treasury | |
| dc.type | Dissertation |