Effective internal audit activities in local government : fact or fiction?

Abstract

In 2009 government set out to achieve clean audits for all government entities. Studies on internal audit \neffectiveness reveal that an effective internal audit function enhances organisational governance and is \nconsidered a significant governance mechanism in the public sector. Since a clean audit is a function of clean \ngovernance, an effective internal audit function as a governance mechanism contributes thereto. Limited \npublished research is available on internal audit effectiveness at the South African local sphere of government. \nThis study, which adopted the qualitative approach, investigates the four micro factors which affect internal audit \neffectiveness of municipalities in the Vhembe district, situated in the Limpopo province in South Africa. The study \nreveals that there are internal audit resource restrictions, no quality assurance, enhancement programmes and \nno external quality assurance. The participants held mixed perceptions of the effectiveness of internal audit \nfunctions. All internal auditors do not have professional qualifications, consequently, a low status. Management \ndoes not comprehend the challenges experienced by internal auditors. The study identifies areas for future \nresearch taking into account perceptions of internal audit resources, processes, relationships and the \norganisation.

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