Corporate governance failures raise questions by stakeholders seeking explanations why audit committees are failing to play their agency role effectively. The objective of this study was to determine the relation between 49 disclosed audit committee effectiveness variables based on King III Code recommended practices and the external audit opinion expressed in South African central government departments. Descriptive statistics highlighted variances in 14 variables across 93 departments. Categorical principal component analysis categorised the 14 variables into four factor variables and hypotheses. Multivariate ordinal logistic regression tested the hypotheses. Results suggest that disclosure of a higher number of variables was generally associated with a clean audit report, while the association between a higher number of disclosures regarding audit committee structure and profile variables and a clean audit report was significant. Improvements to National Treasury’s disclosure templates and review of departmental managers’ disclosures about audit committees in annual reports are recommended. / Gevalle van korporatiewe beheer mislukking laat vrae by belanghebbers ontstaan waarom ouditkomitees versuim om hul oorsigrol doeltreffend te vervul. Die doel van hierdie studie was om te bepaal watter verband daar bestaan tussen 49 vasgestelde ouditkomiteedoeltreffendheidsveranderlikes vervat in die aanbevole praktyke volgens die King III-kode en die eksterne ouditmening wat in sentrale staatsdepartemente in Suid-Afrika uitgepreek is. Beskrywende statistiek het variasies in 14 veranderlikes oor 93 departemente uitgewys. Kategoriesebeginsel-komponentontleding het die 14 veranderlikes in vier faktorveranderlikes en hipoteses gekategoriseer. Meerveranderlike ordinale logistieke regressie het die hipoteses getoets. Resultate toon dat openbaarmaking van ʼn groter getal veranderlikes oor die algemeen verband hou met ʼn skoon ouditverslag; en die verband tussen ʼn groter getal openbaarmakings betreffende ouditkomiteestruktuur- en profielveranderlikes en ʼn skoon ouditverslag was beduidend. Verbeteringe aan Nasionale Tesourie se openbaarmakingstemplet en nasiening van departementele bestuurders se openbaarmakings rakende ouditkomitees in jaarverslae word aanbeveel. / Go palelwa ga ditshepedišo tšeo di latelwago go laola khamphani go dirile gore bengdithoto ba ipotšiše dipotšišo tše di nyakago ditlhalošo tša gore gobaneng dikomiti tša tlhakišo di šitwa go kgatha tema ya tšona ya bodiredi ka bokgoni. Maikemišetšo a thutelo ye e be e le go šupa tswalano gare ga mabaka ao a ka fetogago a go tliša katlego a 49 ao a utollotšwego a komiti ya tlhakišo go ya ka ditlwaelo tše di šišintšwego tša King III Code le maikutlo a tlhakišo ya ka ntle ao a filwego ke dikgoro tša mmušo wa gare tša Afrika Borwa. Dipalopalo tšeo di fago tlhalošo ya popego ya datha di bontšhitše phetogo go mabaka ao a ka fetogago a 14 ka go dikgoro tše 93. Tshekatsheko ya karolo ye kgolo ya tlhopho e hlophile mabaka ao a ka fetogago a 14 go ya ka mabaka ao a ka fetogago le ditlhalošo tše di šišintšwego tše nne. Mokgwa wa tshekatsheko ya go fetogafetoga ga didatha go ya ka tatelano goba kgetho o dirišitšwe go leka ditlhalošo tše di šišintšwego. Dipoelo di šišintše gore kutollo ya palo ya godingwna ya mabaka ao a ka fetogago ka kakaretšo e tswalane le maikutlo a tlhakišo ao a se nago bosodi, gomme tswalano gare ga palo ya godingwana ya dikutollo tša mabaka ao a ka fetogago a popego ya komiti ya tlhakišo le profaele le maikutlo ao a se nago bosodi e bile bohlokwa. Dikaonafatšo go mokgwatshepedišo wa kutollo wa Polokelo ya Bosetšhaba le tekolo ya dikutollo tša bolaodi ka ga dikomiti tša tlhakišo ka go dipego tša ngwaga ka ngwaga di a eletšwa / Centre for Accounting Studies / M. Phil. (Accounting Sciences)

The aim of the study was to investigate participants’ views on strategies for combating corruption in Zimbabwean public secondary schools with a view to promoting learner academic achievement. The study was undertaken at four (4) selected public secondary schools in Harare Metropolitan Province in Zimbabwe. The study adopted the case study as the principal research design and it was informed by the interpretive paradigm; thus, qualitative research approaches were used. Non-probability and probability sampling techniques were adopted in site and participants’ selection. A representative sample of fifty-four (54) participants was used from a target population of three-hundred and eighteen (318) participants. The study was informed by multiple theories. The study found that most of the participants perceived corruption as a major problem affecting the education of learners in most public secondary schools in Zimbabwe. It was found out that the adoption of a vibrant and robust anti-corruption strategy is the solution/panacea to solve this problem of rampant corrupt practices in educational institutions. The introduction of anti-corruption education in public secondary schools was singled out to be the ‘pivotal’ strategy that policy makers should adopt to disseminate educative anti-corruption information to learners. It was further established that the ‘Zero Tolerance to Corruption’ policy employed by the Government of Zimbabwe should be strongly supported by a multi-agency response to effectively combat corruption within the education system to propel sustainable learner academic achievement. The study findings further revealed that the public secondary schools lack the necessary anticipated formal anti-corruption education curriculum. The study concludes that anti-corruption education and the adoption of multi-strategies play a central role in combating corruption. Therefore, there is need to strengthen the anti-corruption strategies and support mechanisms currently being employed in Zimbabwe to successfully provide an environment that supports sustainable learner academic achievement. In line with the above, the study recommends the introduction of a formal anti-corruption curriculum in Zimbabwean public secondary schools to combat corruption. In addition, the study recommends further research in this seemingly grey area to contribute to the knowledge body regarding instituting good corporate governance in public secondary schools in Zimbabwe. / Die doel van die studie was om deelnemers se menings oor strategieë te ondersoek vir die bestryding van korrupsie in Zimbabwiese openbare sekondêre skole met die oog om leerders se akademiese prestasie se bevorder. Die studie is by vier (4) uitgesoekte openbare sekondêre skole in die Harare Metropolitaanse Provinsie in Zimbabwe onderneem. Die studie het die gevallestudie as die hoofnavorsingsontwerp geneem en dit is gevorm deur die vertolkende paradigma; kwalitatiewe navorsingsbenaderings is dus gebruik. Niewaarskynlikheid- en waarskynlikheidsteekproefnemingtegnieke is gebruik vir ligging en keuse van deelnemers. 'n Verteenwoordigende steekproef van vier-en-vyftig (54) deelnemers is gebruik uit 'n teikenpopulasie van drie-honderd-en-agtien (318) deelnemers. Die studie is gevorm deur verskeie teorieë. Die studie het bevind dat meeste van die deelnemers korrupsie as 'n groot probleem sien wat die onderrig van leerders in die meeste openbare sekondêre skole in Zimbabwe beïnvloed. Daar is bevind dat die gebruik van 'n dinamiese en robuuste teenkorrupsiestrategie die oplossing/kuur is om hierdie probleem van toenemende korrupsiepraktyke in opvoedkundige instellings op te los. Die inleiding tot teenkorrupsie-onderrig in openbare sekondêre skole is uitgesonder as die vernaamste strategie wat beleidmakers moet aanvaar om opvoedkundige teenkorrupsie-inligting onder leerders te versprei. Daar is verder bevind dat die Zimbabwiese regering se 'Zero Tolerance to Corruption'-beleid sterk ondersteun moet word deur reaksie van verskeie agente om korrupsie in die onderwysstelsel doeltreffend te beveg om leerders se volhoubare akademiese prestasie aan te dryf. Die studie se bevindings het verder getoon dat openbare sekondêre skole nie die noodsaaklike verwagte formele teenkorrupsie onderwyskurrikulum het nie. Die studie het tot die gevolgtrekking gekom dat teenkorrupsie-onderrig en die gebruik van verskeie strategieë 'n sentrale rol speel om korrupsie te beveg. Teenkorrupsiestrategieë en ondersteuningsmeganismes wat tans in Zimbabwe gebruik word, moet dus versterk word om 'n omgewing te skep wat volhoubare akademiese prestasie vir leerders ondersteun. Ooreenkomstig hiermee, beveel die studie die bekendstelling van 'n formele teenkorrupsiekurrikulum in Zimbabwiese openbare sekondêre skole aan om korrupsie te beveg. Die studie beveel verdere navorsing in hierdie oënskynlike grys area aan om tot die kennis van goeie korporatiewe beheer in openbare sekondêre skole in Zimbabwe by te dra. / Inhloso yocwaningo ukuphenyisisa ngemibono yababambi-qhaza ngamasu okulwa nenkohlakalo kwezezimali ezikoleni zikahulumeni zamasekondari eZimbabwe ngombono wokuqhubela phambili ukuphumelela kwabafundi kwezemfundo. Ucwaningo lwenziwe ezikoleni zamasekondari zikahulumeni ezingu 4 ezikhethwe endaweni yedolobhakazi leprovinsi, leHarare iHarare Metropolititan Province eZimbabwe. Ucwaningo lusebenzise i-case study njengedizayini enkulu yocwaningo, kanti futhi lwasekelwa ngulwazi ngenqubo ye-interpretive paradigm; ngakho-ke kusetshenziswe inkambiso ye-qualitative research kucwaningo. Kusetshenziswe amathekniki amasampuli e-non probability kanye ne-probability ezindaweni lapho okukhethwe khona ababambi-qhaza. Kusetshenziswe amasampuli angamashumi amahlanu nane (54) ababambi-qhaza, kwisibalo sethagethi yabantu abangamakhulu amathathu neshumi nesishagalombili (318). Ucwaningo lusekelwe ngamathiyori amaningana. Ucwaningo luthole ukuthi ababambi-qhaza babone inkohlakalo kwezezimali njengenkinga enkulu enomthelela kwimfundo yabafundi ezikoleni zikahulumeni zamasekondari eZimbabwe. Kutholakale ukuthi ukwamukelwa kwesu eliphambili nelinomdlandla lokulwa nenkohlakalo, yisixazululo/ikhambi lokuxazulula le nkinga yenkohlakalo kwezezimali kwizikhungo zemfundo. Ukusungulwa kwenqubo yokulwa nenkohlakalo kwizikole zesekondari zemfundo kahulumeni yisu eliphambili abenzi bomgomo okumele balemukele ukusabalalisa kubafundi ulwazi lokufundisa nokulwa nenkohlakalo. Kuphinde futhi kwatholakala nokuthi umgomo wokungabekezeli neze inkohlakalo ngesaga esithi 'Zero Tolerance to Corruption' nguHulumeni weZimbabwe kumele usekelwe zikhungo ezehlukene ukuze kube nempumelelo ekulweni nenkohlakalo kwinqubo yemfundo, ukuze abafundi bakwazi ukuphumelela ezifundweni zabo. Ucwaningo luveze nokuthi, izikole zesekondari azinayo ikharikhyulamu ehleliwe yokulwa nenkohlakalo kwimfundo. Ucwaningo luphetha ngokuthi imfundo yokulwa nenkohlakalo kanye nokwamukelwa kwamasu amaningana kudlala indima ebalulekile ekulweni nenkohlakalo. Ngakho-ke, kunesidingo sokuqinisa amasu okulwa nenkohlakalo kanye nezindlela zokusekela ezisetshenziswa okwamanje eZimbabwe ukusekela ukuthi kube nesimo esisekela impumelelo yabafundi kwezemfundo. Ngokuhambisana nokungenhla, ucwaningo luncoma ukuthi kusungulwe ikharikhyulamu ehleliwe yokulwa nenkohlakalo ezikoleni zamasekondari zikahulumeni eZimbabwe, ukulwa nenkohlakalo. Kanti futhi nangaphezu kwalokho, ucwaningo luncoma ukuthi kwenziwe olunye ucwaningo kulo mkhakha ongacacile kahle ukungezela ulwazi maqondana nenqubo yokuphatha kahle ezikoleni zikahulumeni zamasekondari eZimbabwe. / Educational Foundations / D. Phil. (Sociology of Education)

Abstract in English, Afrikaans and Sepedi / The auditing profession is facing criticism for audit firms being associated with clients with a poor ‘tone at the top’ despite auditors being required to assess a company’s ‘tone at the top’, both prior to and during an audit. A problem arises if, should auditors perform an inappropriate ‘tone at the top’ assessment, they may be associated with an unethical company. Moreover, such an inappropriate assessment may result in an incorrect risk of material misstatement assessment and, consequently, an inappropriate audit opinion on the financial statements of the company. A qualitative research approach and a multiple case study design were used to understand how auditors assess a company’s ‘tone at the top’. An audit partner from six JSE-accredited audit firms and senior inspectors from the IRBA were interviewed. It was found that the participating auditors assess a company’s ethical leadership, ethical culture, the governance role of the audit committee and compliance with laws and regulations when assessing a company’s ‘tone at the top’ while adhering to quality control principles. Despite the participants acknowledging both that ‘tone at the top’ assessments are conducted during the pre-engagement and planning of an audit and that the audit engagement partner is responsible for these assessments, there was a lack of evidence in the audit files supporting these assessments. The study findings may enable audit firms to include guidance in their audit methodologies on ‘tone at the top’ assessments and in documenting such assessments and may also assist the IRBA in providing guidance and training to auditors on ‘tone at the top’ assessments. / Die ouditprofessie staar kritiek in die oë as gevolg van die feit dat ouditfirmas geassosieer word met kliënte met 'n swak “karakter aan die hoof”, ten spyte daarvan dat van ouditeurs vereis word om 'n maatskappy se “karakter aan die hoof” voor en tydens 'n oudit te assesseer. Die probleem is dat indien ouditeurs 'n onvanpaste assessering van die “karakter aan die hoof” uitvoer, hulle met 'n onetiese maatskappy geassosieer kan word. Boonop kan so 'n onvanpaste assessering aanleiding gee tot 'n verkeerde assessering van die risiko van wesenlike wanvoorstelling en, gevolglik, 'n onvanpaste ouditmening oor die finansiële state van die maatskappy. 'n Kwalitatiewe navorsingsbenadering en 'n veelvoudige gevallestudie-ontwerp is gebruik om te verstaan hoe ouditeurs 'n maatskappy se “karakter aan die hoof” assesseer. Onderhoude is met ouditvennote van ses ouditfirmas wat deur die JSE geakkrediteer word en senior inspekteurs van die IRBA gevoer. Daar is bevind dat die deelnemende ouditeurs 'n maatskappy se etiese leierskap, etiese kultuur, die beheerrol van die ouditkomitee en voldoening aan wette en regulasies assesseer wanneer 'n maatskappy se “karakter aan die hoof” geassesseer word terwyl aan gehaltebeheerbeginsels voldoen word. Ten spyte daarvan dat die deelnemers erken dat assesserings van “karakter aan die hoof” uitgevoer word tydens die vooraanstelling en beplanning van ’n oudit en dat die ouditaanstellingsvennoot verantwoordelik is vir hierdie assesserings, is daar 'n gebrek aan bewyse in die ouditlêers wat hierdie assesserings steun. Die studie se bevindings kan ouditfirmas in staat stel om leiding in hulle ouditmetodologieë in te sluit vir assesserings van “karakter aan die hoof” en om sodanige assesserings te dokumenteer, en dit kan die IRBA ook help om leiding en opleiding aan ouditeurs te gee vir sulke assesserings. / Profešene ya go hlakiša e lebane le tshekatsheko ka lebaka la difeme tša tlhakišo tšeo di amanywago le badirelwa ba ‘boikgafo le boetapele bja taolo’ bja go fokola, le ge bahlakiši ba nyakega go lekola ‘boikgafo le boetapele bja taolo’ bja khamphani, bobedi pele ga le nakong ya tlhakišo. Bothata bo tšwelela ge, go ka direga gore bahlakiši ba dire tekolo ya ‘boikgafo le boetapele bja taolo’ yeo e sego ya maleba, ba ka amanywa le khamphani ya go se be le maitshwaro. Gape, tekolo yeo e sego ya maleba, e ka tšweletša kotsi ya tekolo ya setatamente se se fošagetšego sa materiale gomme, ka gona, kgopolo ya tlhakišo yeo e sego ya maleba mo setatamenteng sa ditšhelete sa khamphani. Mokgwa wa dinyakišišo tša temogo le moakanyetšo wa tshepetšo ya dinyakišišo di šomišitšwe go kwešiša ka moo bahlakiši ba lekolago ‘boikgafo le boetapele bja taolo’ bja khamphani. Badirišani ba tlhakišo go tšwa femeng ya bahlakiši yeo e dumeletšwego ya JSE le bahlahlobibagolo go tšwa IRBA ba boledišitšwe. Go utollotšwe gore bahlakiši bao ba kgathago tema ba lekotše boetapele bja maitshwaro bja khamphani, setšo sa maitshwaro, mošomo wa taolo wa komiti ya tlhakišo le go obamela melao le melawana ge go lekolwa ‘boikgafo le boetapele bja taolo’ wa khamphani mola go latelwa mekgwa ya taolo ya boleng. Le ge bakgathatema ba amogela bobedi gore ditekolo tša ‘boikgafo le boetapele bja taolo’ di dirwa nakong ya peakanyo ya pele le thulaganyo ya difaele tša tlhakišo tšeo di thekgago ditekolo tše, ga se gwa ba le bohlatse ka mo difaeleng tša tlhakišo tšeo di thekgago ditekolo tše. Dikutollo tša dinyakišišo di ka thuša difeme tša tlhakišo go akaretša tlhahlo mo mekgweng ya bona ya tlhakišo mo go ditekolo tša ‘boikgafo le boetapele bja taolo’ le go ngwala ditekolo tšeo, gape di ka thuša gape IRBA ka go fa tlhahli le tlhahlo go bahlakiši mo ditekolong tšeo. / Business Management / M. Phil. (Accounting Sciences)