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An analysis of audit committee effectiveness : a case study of public entities in Gauteng

This study focuses on the effectiveness of audit committees in public entities, specifically schedule 3A entities, which are governed by the PFMA. It is clear that the audit committee cannot operate on its own if it wishes to be effective. Management, Internal Audit and External Audit (Auditor General of South Africa) all play significant roles in the effectiveness of the audit committee. Internal Audit and the Auditor General are assurance providers for the audit committee and therefore play an even bigger role in its effectiveness. The independence of these assurance providers is vital, as the audit committee relies on them to obtain an independent view of the effectiveness of controls within the entities. / Graduate School of Business Leadership

Identiferoai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:uir.unisa.ac.za:10500/6145
Date20 August 2012
CreatorsStamper, Phakamisa
ContributorsMsweli, P. (Prof.)
Source SetsSouth African National ETD Portal
Detected LanguageEnglish
TypeResearch Report
Format1 online resource (ii, 75 p.)

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