oa Journal of Management & Administration - Auditing challenges in the Department of Education and Sports Development in Mafikeng - research

Volume 2017 Number 1
  • ISSN : 1728-9157



Public sector entities in developing and developed countries around the world are currently facing their greatest challenge in their quest to obtain clean audit outcomes. Governmental bodies at national, provincial and local levels in the post-1994 South Africa are no exception. Studies show that the imperative to obtain clean audits for all public sector entities at different spheres of government in post-apartheid South Africa has increasingly gained currency. Numerous factors have instigated this practice including, escalating national outcry over optimal public service delivery, and rapid changes in the world economy. The governmental bodies are, therefore, compelled to improve their financial management practices and procedures in order to obtain desired audit imperatives, and avoiding unclean audit reports. The pressures on the above mentioned entities to improve their audit outcomes are unlikely to recede in the next few years, hence placing unprecedented demands on those charged with oversight of finances in the public sector to improve their systems. This study focused on the issues and challenges that impede the effectiveness of senior managers in the public sector in their endeavour to discharge their auditing-related roles. In-depth interviews and document analysis were used to gather requisite data for the study from management in the Department of Education and Sports Development in Mafikeng. Cronbach’s alpha was used to ensure instrument reliability and validity. Spearman's rank correlation coefficient was also used to assess how well the relationship between variables could be described using a monotonic function. The study established that enhancing unqualified audit opinions in the department was weak. Wasteful and fruitless expenditure were rife and political deployment of staff was rampant. Stakeholder audit at all levels of governance that is local, district, provincial and national was one of the numerous recommendations established.

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