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An analysis of the Internal Audit Function in the South African Department of Defence

Author

Listed:
  • Lutendo Patricia Nelufule

    (School of Public Management and Administration, University of Pretoria, Zambia)

  • Tyanai Masiya

    (School of Public Management and Administration, University of Pretoria, Zambia)

  • Stellah Lubinga

    (School of Public Management and Administration, University of Pretoria, Zambia)

Abstract

The IAF assists organizations in achieving accountability and integrity, enhancing the implementation of organizational programs, fostering public confidence, and mitigating the risk of mismanagement of public funds. Even though the significance of internal audit functions has been acknowledged and recognized in South Africa, the South African public sector is plagued by numerous issues resulting from the IAF's poor performance. The purpose of this paper is to investigate the factors that influence the efficacy of the internal audit function (IAF) within the Department of Defense (DoD). The investigation employed a qualitative methodology. Twenty-five professionals were interviewed in-depth, and the data were subjected to thematic analysis. Five factors have been identified as affecting the performance of the IAF within the DoD: limited resources, outmoded data collection techniques, a lack of automated data analytics software, the inaccessibility of audit records, and a lack of support from senior management. This article suggests that upper management invests in hiring competent and qualified personnel to automate its data collection and in purchasing data analysis software such as iAuditor, SAP, and TeamMate. It is recommended that audit records be well managed and securely stored and that internal auditors have complete access to information for conducting audits in all DoD sectors. The budget of the IAF within the DoD must be increased. Key Words:Auditing, Public sector, Internal Audit Function, South Africa, Department of Defence

Suggested Citation

  • Lutendo Patricia Nelufule & Tyanai Masiya & Stellah Lubinga, 2023. "An analysis of the Internal Audit Function in the South African Department of Defence," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 12(4), pages 295-303, June.
    • Handle: RePEc:rbs:ijbrss:v:12:y:2023:i:4:p:295-303
    DOI: 10.20525/ijrbs.v12i4.2530
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    References listed on IDEAS

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    4. repec:eme:marpps:10222529200000009 is not listed on IDEAS
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