n Journal of Public Administration - Customers' perceptions of the work performed by the internal audit functions (IAFs) in the public sector : a case of the National Treasury

Volume 47, Issue 2
  • ISSN : 0036-0767



In South Africa, the scope of the internal audit functions (IAFs) in public sector organisations is limited by the government's mandate of service delivery. The IAF is obviously expected to support the government's strategies. In the same way, the IAF is expected to deliver services and advise its customers on the efficiency of the operations in terms of risk, control and governance processes. In many instances, the National Treasury plays a significant role in designing the guidelines to support the IAFs in the public sector. In this article, the IAFs are treated as an instrumental tool of audit committees, executive managers, programme managers and external auditors. IAFs play a significant role in advising and supporting the government's vision in meeting pre-determined targets with a view to addressing service delivery issues. The question that directs this article is, how is the IAF perceived by those that should benefit from it? An attempt to answer this question draws from the findings of the research I conducted in the National Treasury. The purpose of that research was to generate an in-depth understanding of the perceptions of those that should benefit from the IAF in terms of how they find this function in their interface with it. It is expected that the data generated from this exercise would assist in developing the necessary IAF guidelines to improve the performance of this function.

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