oa Auditing SA - Internal audit in South Africa's central and provincial government departments - a developing function

Volume 2000, Issue 24
  • ISSN : 1028-9003



In South Africa, internal audit is a function essentially new to both Central and Provincial Government Departments. Internal audit sections have been established or at the very least fundamentally re-engineered since the late eighties. This has both its negative and positive aspects. On the one hand internal audit continues to compete for resources with much needed front line services such as housing and education. On the other hand modern world class internal audit functions are being established without the baggage of old fashioned working practices. Through books, journals and the Internet these new internal audit sections are in contact with leading edge internal audit practitioners across the world. As a result they have been able to follow modern internal audit techniques and practises from their inception.

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