Enhancing internal audit effectiveness: The role of management support in South African provincial governance

Awonke Geqeza and J. Dubihlela
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Awonke Geqeza: Cape Peninsula University of Technology
J. Dubihlela: University of KwaZulu-Natal Durban, 4041, Republic of South Africa

International Journal of Business Ecosystem & Strategy (2687-2293), 2024, vol. 6, issue 4, 339-348

Abstract: Despite anecdotal evidence indicating that a lack of management support towards internal audits (IAs) affects their efficacy, only a few studies have been conducted on the topic in a provincial government (PG) context. Besides, studies on the lack of management support towards IA efficacy lack theoretical grounding. This research aims to address this knowledge gap. The paper applied principal–agent theory to identify barriers to efficient management support towards the IA role within PGs, using the case of the Western Cape Government (WCG). Initially, questionnaires were sent to 260 WCG participants. The results revealed that management has a bad perception of IA as adding value to the organisation and does not take timely corrective actions based on audit findings and recommendations. The study adds to the limited knowledge about management and the IA relationship within PGs.

Keywords: Management support; Internal audit; Western Cape Government; South Africa (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:adi:ijbess:v:6:y:2024:i:4:p:339-348

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