Internal audit public sector capability: a case study

Rensburg, J.O. Janse van; Coetzee, Philna

doi:10.1002/pa.1574

Cited by 29 publications

(15 citation statements)

References 10 publications

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“…An increase in the quality of internal auditors by 1 unit will increase the fraud prevention variable by 0.343, assuming the other variables are constant. The result is in line with the research of Yusof et al ( 2019), Sari et al (2019), Putu et al (2017), Janse (2016. This result is not in line with the research of Mui (2018), Lyinomen & Nkechi (2016) The Government Internal Control System (SPIP) affects fraud prevention through the quality of internal auditors…”

Section: The Quality Of Internal Auditors Affects Fraud Preventionmentioning

confidence: 54%

Internal auditors’ quality as a mediation variable in fraud prevention in the government of Jambi Province

Herawaty

Haryadi

Arum

et al. 2021

JES

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This study aims at examining and analyzing the effect of the government internal control system and the role of internal auditors directly and indirectly on fraud prevention through the quality of internal auditors. This study uses primary data obtained from questionnaires distributed to examiners in 11 districts/municipalities within the province and representatives of the Jambi Province Financial and Development Supervisory Agency. Sampling was carried out on the entire population, namely auditors with the functional auditor position, amounting to 272. The samples processed were 225 people. SEM-PLS has been employed as the main tool of analysis. The results showed that the government internal control system variable directly or indirectly affected fraud prevention. Meanwhile, the role of internal auditors does not directly affect fraud prevention. This variable affects fraud prevention through the mediating variable of the quality of the internal auditors as the quality of the internal auditors is said to be the full mediation.

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Section: The Quality Of Internal Auditors Affects Fraud Preventionmentioning

confidence: 54%

Internal auditors’ quality as a mediation variable in fraud prevention in the government of Jambi Province

Herawaty

Haryadi

Arum

et al. 2021

JES

View full text Add to dashboard Cite

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“…For instance, some authors adduce evidence of management support and effectiveness of the internal audit system. (Dellai et al, 2016;Pappe, 2014;Alzeban and Gwilliams, 2014;van Rensburg & Coetzee, 2016) among others. On the other hand, few studies found no relationship between management support and the effectiveness of internal audit systems.…”

Section: Overview Of Literaturementioning

confidence: 99%

“…Unam et al (2014), the extent to which internal controls practices affect the internal audit effectiveness is moderate. Arena and Sarens (2015), Rose et al (2013) and van Rensburg & Coetzee (2016) also discussed the concept of management support and effectiveness. The objective of the internal audit system is to help members of organizations to effectively discharge their responsibilities.…”

Section: Review Of Related Workmentioning

confidence: 99%

Evaluating Management Support to the Internal Audit System in Bo District Council, Sierra Leone

Sheriff¹

2021

OJBM

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One of the daunting challenges facing the effective operations of Local Councils in Sierra Leone, particularly the Bo District Council is the quality of support services that drive accountability in the use of scarce financial resources. It is on this note that the study is intended to assess management supports towards the internal audit system. The study was conducted in Bo District Council located in the Southern Region of Sierra Leone. Bo District Council consists of 16 Chiefdoms, 25 Councilors, 3 Paramount Chiefs, 25 Wards, 16 Committees, 11 Constituencies, and 13 Core Staff Members. The secondary objectives were: 1) to assess the level of respondents' perceptions on management support to the internal audit system; 2) to identify the scale of management support to the internal audit effectiveness, and 3) to establish the relationship between management support and internal audit effectiveness. The instruments employed for data collection include: questionnaires and documentary analysis. The sample population of the study is thirteen (13) core staff members that represents the sample size of the study, and includes all the departments and units of the Bo District Council. The 13 core staff members were selected by stratified sampling selection technique. The study employed descriptive design and results discussed in qualitative and quantitative methods. The reliability test was conducted 0.765 using the Crumb Alpha Test and was considered valid. The key findings of the study include: Lack of full support to the audit committee; lack of independence of the internal audit system; insufficient allocation of budget. It is recommended that the Local Service Commission should let the internal audit system being independent by creating a directorate of the internal audit department.

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“…This aspect was influenced by unethical issues that hamper the internal audit role on achieving procurement performance. These include but not limited to the failure to detect fraud, corruption and malpractices within the organization (Janse van Rensburg & Coetzee, 2016). Similarly, other literature point out that competent and qualified staff influence the effective role of internal auditing in the parastatal organizations (Mullins, 2015).…”

Section: Empirical Reviewmentioning

confidence: 99%

The Effect of Internal Auditing on Procurement Performance in Parastatal Organizations of Tanzania

Masoud

Tonya

Mohamed

2022

Bej

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Despite the critical role of internal audit units along with various strategies undertaken to enhance this role, presence of fraud, corruptions and other unethical practices still discontented with the auditing units inability to undertake auditing functions effectively without being detected and become a common phenomenon in parastatal organizations of Tanzania. This paper determined the role of internal audit on procurement performance. Specifically, it determined the influence of competence, independence, and management support on procurement performance and recommended strategies for improving the same. Quantitative approach was adopted and data were drawn from an explanatory research design sampled with 94 parastatals of Dar es Salaam through questionnaires from head of departments particularly user departments. Descriptive data analysis were employed to get mean and standard deviation of the findings, whereby data were summarized using frequency distribution tables and finally multiple regression model was used to analyze the data. The findings showed that independence and management support had a significant positive association with procurement performance at p<0.05. Competence had a non-significant positive association with procurement performance. The study recommended managements of parastatal organizations to provide training opportunities to the internal audit sections, ensuring the internal auditors to exercise their duties with autonomy as well as be free from any type of influence. Furthermore,management should ensure that internal audit sections are given full support to execute their functions thereby ensuring satisfactory procurement performance

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Internal audit public sector capability: a case study

Cited by 29 publications

References 10 publications

Internal auditors’ quality as a mediation variable in fraud prevention in the government of Jambi Province

Internal auditors’ quality as a mediation variable in fraud prevention in the government of Jambi Province

Evaluating Management Support to the Internal Audit System in Bo District Council, Sierra Leone

The Effect of Internal Auditing on Procurement Performance in Parastatal Organizations of Tanzania

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