A Case of a South African Municipality's Audit Opinion, Audit Implementation Plan, and Service Delivery

Hlengiwe Ndlela, Mabutho Sibanda, Bomi Cyril Nomala and Jean Damascene Mvunabandi

Journal of Accounting and Finance in Emerging Economies, 2023, vol. 9, issue 3, 395-404

Abstract: Purpose: This study aimed to establish the perceptions of employees of a municipality in South Africa on how audit opinions are crafted into the audit implementation plan, and how such opinions affect service delivery.Design/Methodology/Approach: The study adopted a quantitative approach using a questionnaire as a data collection instrument. A case study approach was used, with the questionnaire administered to only one municipality that had had an audit opinion in the past three years.&Findings: The study found that some staff were not aware of the existence of the Audit Implementation Plan in the municipality. However, the respondents acknowledged the implications of audit opinions for the municipality’s budget and service delivery. Furthermore, employees showed positive attitudes towards the effects of audit opinions on the municipality’s operations.Implications/Originality/Value: The findings have implications for public governance and monitoring of audit implementation plans by municipalities.&

Keywords: Audit opinion; Audit findings; Audit implementation plan; Municipality; Auditing (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/2619/1636 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:src:jafeec:v:9:y:2023:i:3:p:395-404

DOI: 10.26710/jafee.v9i3.2619

Access Statistics for this article

More articles in Journal of Accounting and Finance in Emerging Economies from CSRC Publishing, Center for Sustainability Research and Consultancy Pakistan Contact information at EDIRC.
Bibliographic data for series maintained by Rabia Rasheed ().