Authors : Molefi-Waa-Pule Pule and Thomas Edwin Buabeng Assan
Abstract: This study reports on a study conducted to explore opportunities and challenges facing internal audit in the public sector administration in the North-West province of South Africa. The study consisted of 100 participants. From the participants 50 were from the provincial internal audit staff. The other 50 participants were from the employees in the internal control and risk management directorates as well as individuals who are in the management level within government departments and have been audited by the PIA before. The study used a survey design and data was collected through open and closed-ended questionnaire using a likert scale and analysed and interpreted descriptively through frequency tables, means and standard deviations. The results indicate that the audit section, among other opportunities has sufficient capacity and strong support from stakeholders to carry out its mandate. This audit sectionadds value to the overall management performance. On the other hand, the study also shows that there is a poor relationship between the management and the internal audit activity and sometimes with internal audit committee. The study recommends the promotion of a management integrated planning culture where by the audit section and management are integrated in the planning and implementation of departmental activities.
Molefi-Waa-Pule Pule and Thomas Edwin Buabeng Assan, 2016. Opportunities and Challenges Facing Internal Audit in the Public Sector Administration in the North-West Province. Pakistan Journal of Social Sciences, 13: 18-24.