Chetty, Kylan2024-10-012024-10-012020Chetty, Kylan. (2020). Accountability for audit findings in the Department of Social Development [Master’s dissertation, University of the Witwatersrand, Johannesburg]. WireDSpace.https://hdl.handle.net/10539/41234https://hdl.handle.net/10539/41234A research report submitted in partial fulfillment of the requirements for the degree of Master of Management to the Faculty of Commerce, Law and Management, Wits Business School, University of the Witwatersrand, Johannesburg, 2020This 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 Fatigueen© 2020 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.AccountabilityAuditSouth African Department of Social DevelopmentAudit findingsUCTDSDG-8: Decent work and economic growthDissertationUniversity of the Witwatersrand, Johannesburg