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Enhancing effective public sector governance

Audit committees are formed to provide impartial advice on matters of governance, risk management, internal controls and audits, performance management, compliance and financial reporting. It is alarming to see communities deteriorating due to poor municipal services, despite existing audit committe...

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Autori principali: Legodi, Audrey H., Coetzee, Legodi, Erasmus, Lourens
Natura: Online
Lingua:inglese
Pubblicazione: AOSIS 2025
Soggetti:
agency theory;audit committee;CoGTA;financial reporting;focus group;human capital;interactive qualitative analysis;IQA method;leadership;Local Government: Municipal Systems Act 32 of 2000;local government risk management;municipal compliance;municipal ethical leadership;municipal governance;municipal governance challenges;municipal governance frameworks;municipal performance;municipalities;public sector;public sector audits;public sector ethics;RSA National Treasury;RSA provincial treasuries;SALGA;service delivery;South African municipalities Best Practices Guidelines;South African public finance management
thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing
Accesso online:https://library.oapen.org/handle/20.500.12657/102200
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Riassunto:Audit committees are formed to provide impartial advice on matters of governance, risk management, internal controls and audits, performance management, compliance and financial reporting. It is alarming to see communities deteriorating due to poor municipal services, despite existing audit committees serving as independent advisory boards. Accountability is key to the success of municipalities; individuals opposing the implementation of improved service delivery should be held accountable. This book examines the obstacles that hinder audit committees from effectively executing their duties, giving a thorough analysis and resolutions to the South African service delivery crisis. The book's use of the IQA method reveals overlooked variables that South African municipalities and audit committees must contemplate. This methodological contribution results in the construction of a literature framework to substantiate the focus of the study through the identified themes. This book offers guidelines for municipal audit committees on executing their roles successfully and ethically. It also practically equips regulators, including the National Treasury, provincial treasuries, CoGTA and SALGA, with measures to enhance the efficacy of audit committees. Professional bodies and Best Practices Guidance bodies may augment their standards and ethical codes to guide members serving on audit committees.

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