n IMFO : Official Journal of the Institute of Municipal Finance Officers - The establishment and structuring of audit, performance audit and risk management committees in municipalities




Some municipal managers and other senior managers as well as councillors sometimes have difficulty to decide on how audit committees and the risk management committees should be structured, positioned and implemented within their respective municipalities. The purpose of this article is to provide some clarity on this matter given the fact that different legislation and regulations as well as policy guidelines issued by the national government are governing the establishment of audit and risk management committees.


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