INTERNAL AUDIT
Dr Mfanufikile Mwelase
Senior Audit Manager: eThekwini Municipality Audit and Risk Assurance Services
P
ost 1994, the South African public sector embarked on a process to restructure its operational efficiency through the then-public management approach, which essentially meant a
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conversion of the traditional management mechanisms within the public sector to mirror private sector practi-ces (Coetzee & Erasmus, 2017). The move to embrace a new approach when dealing with performance management meant that, amongst other role players, Internal Auditing had to execute a more leading role in assisting management in improving organisational performance. An organisation’s ability to achieve its
Advancing Auditing &Accountability
goals depends on how well its internal auditing operates. Lenz (2013) submitted that ‘Internal Auditing Effectiveness’ is a concept that describes how Internal Auditing supports the organisation in the achievement of its goals by positively impacting the quality of corporate governance within that organisation. Practically, internal auditing assists an organisation when its recommendations are implemented by those managing its operations (Huong, 2018).
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