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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| Asıl Yazarlar: | , , |
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| Materyal Türü: | Online |
| Dil: | İngilizce |
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AOSIS
2025
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| Konular: | |
| Online Erişim: | https://library.oapen.org/handle/20.500.12657/102200 |
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| _version_ | 1869525471267389440 |
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| author | Legodi, Audrey H. Coetzee, Legodi Erasmus, Lourens |
| author_browse | Coetzee, Legodi Erasmus, Lourens Legodi, Audrey H. |
| author_facet | Legodi, Audrey H. Coetzee, Legodi Erasmus, Lourens |
| author_sort | Legodi, Audrey H. |
| collection | Directory of Open Access Books |
| description | 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. |
| format | Online |
| id | doab-20.500.12854ir-160025 |
| institution | Directory of Open Access Books |
| language | eng |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | AOSIS |
| publisherStr | AOSIS |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1600252025-05-21T05:06:30Z Enhancing effective public sector governance Legodi, Audrey H. Coetzee, Legodi Erasmus, Lourens 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 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. 2025-05-21T05:06:29Z 2025-05-21T05:06:29Z 2025-05-20T08:49:30Z 2025 book https://library.oapen.org/handle/20.500.12657/102200 9781779953391 9781779953384 9781991271198 https://directory.doabooks.org/handle/20.500.12854/160025 eng open access image/jpeg Attribution-NonCommercial-NoDerivatives 4.0 International https://library.oapen.org/bitstream/20.500.12657/102200/1/BK479_Web%20Ready.pdf AOSIS AOSIS Books 10.4102/aosis.2025.BK479 10.4102/aosis.2025.BK479 c47a1220-d848-4e78-88cd-74f293e3d4f4 9781779953391 9781779953384 9781991271198 AOSIS Books 262 Cape Town open access |
| spellingShingle | 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 Legodi, Audrey H. Coetzee, Legodi Erasmus, Lourens Enhancing effective public sector governance |
| title | Enhancing effective public sector governance |
| title_full | Enhancing effective public sector governance |
| title_fullStr | Enhancing effective public sector governance |
| title_full_unstemmed | Enhancing effective public sector governance |
| title_short | Enhancing effective public sector governance |
| title_sort | enhancing effective public sector governance |
| topic | 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 |
| topic_facet | 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 |
| url | https://library.oapen.org/handle/20.500.12657/102200 |
| work_keys_str_mv | AT legodiaudreyh enhancingeffectivepublicsectorgovernance AT coetzeelegodi enhancingeffectivepublicsectorgovernance AT erasmuslourens enhancingeffectivepublicsectorgovernance |