The advent of democracy in 1994 prompted the South African government to provide public goods to the entire population as opposed to providing services along racial lines, as was the case during the apartheid era. Consequently, government expenditure increased considerably. However, continuous service delivery protests in recent years indicate that government has not been operating optimally. The Department of Planning, Monitoring and Evaluation and National Treasury introduced Organisational Performance Management (OPM) to improve service delivery. Government also adopted internal auditing as a mechanism to improve OPM because of internal auditing’s mandate, role and body of knowledge.
This study explored the implementation of OPM as a management tool to assist national departments in effectively delivering goods and services to the public economically and efficiently. The study also explored the adoption of internal auditing by national departments as a mechanism to improve OPM.
The study followed a sequential mixed methods approach. The chief audit executives of eighteen national departments participated in the quantitative phase. Interviews were held with employees from four national departments as well as two monitoring departments. Departmental officials included five deputy directors-general, three chief directors, four directors, one deputy director and one senior internal auditor. Seven focus group discussions were held with twenty-two internal auditors from the four departments. Sixty-four documents were analysed.
The study found that national departments have implemented systems of OPM and the reporting of quarterly performance information but are at different levels of maturity. However, governance and reporting fatigue and a reluctance to implement effective consequence management for poor performance may be undermining optimal performance. National departments may be also preparing strategic plans, annual performance plans and annual reports simply for compliance rather than for optimal
performance. The study also found that internal auditors may not have a thorough understanding of the department’s performance environment and consequently undertake limited assessments of OPM, focusing mainly on quarterly performance information (PI) and documentation rather than on organisational strategy. However, management’s expectations from internal auditing go beyond assessing the quarterly PI and require advice and guidance on strategic imperatives. The appropriate skills, knowledge and training of internal auditors therefore require review. Management expects assurance of sustainable future performance of the department. Internal auditing currently stands positioned to make an evolutionary transformation into becoming the most important strategic partner to management. However, under-theorisation and a restricted internal auditing approach inhibit its natural evolution. / College of Accounting Sciences / D. Phil. (Accounting Sciences)
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:uir.unisa.ac.za:10500/25546 |
| Date | 01 1900 |
| Creators | Moodley, Asogan |
| Contributors | Ackers, Barry, Odendaal, Elizabeth Margaretha |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Dissertation |
| Format | 1 online resource (xxix, 318 leaves) : illustrations |
Page generated in 0.0247 seconds