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Doctoral Degrees (Graduate School of Business and Leadership)

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Browsing Doctoral Degrees (Graduate School of Business and Leadership) by SDG "SDG16"

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    Developing a conceptual framework for factors that influence the effectiveness of internal audit within eThekwini Municipality=Ukwakha uhlaka lomqondo wezinto ezinomthelela ekusebenzeni kocwaningomabhuku lwangaphakathi kuMasipala weTheku.
    (2021) Mwelase, Mfanufikile Khethabahle.; Chummun, Bibi Zaheenah.
    Internal Audit effectiveness (IAE) is a relatively new field of study in the South African public sector. There are limited studies that have been conducted in this field, especially as it relates to Local Government. This study sought to identify factors that influence Internal Audit effectiveness for the development of a conceptual framework within the eThekwini Municipality. The study comprises of a qualitative and quantitative component. Twelve officials (92%) occupying senior management roles within Internal Audit were interviewed in the performance of the qualitative component whilst three hundred and eighty-eight (95%) municipal officials were surveyed during the performance of the quantitative component of the study. Quantitative data was analysed using the Statistical Package for Social Sciences and thematic analysis was applied to the qualitative data. The quantitative results indicate the need to improve Internal Audit Effectiveness within eThekwini Municipality. Municipal officials surveyed indicated that there were several improvement areas within specific factors influencing IAE which should be implemented to improve the effectiveness of the Unit. Respondents to the qualitative component of the study agreed with the quantitative results and further confirmed key factors with an influence on Internal Audit effectiveness, namely; the Chief Audit Executive Profile, Internal Audit Team Competency, Internal Audit Independence, Internal Audit Functioning, Effective Communication, Internal Audit Status, Compliance With IIA Standards, Senior Management Support, an effective Audit Committee and support by Political office-bearers. Both components of the study agreed that the Internal Audit Unit faced challenges, in varying degrees, on all the identified factors and that reforms should be introduced to improve Internal Audit effectiveness. A conceptual framework was then developed to serve as a basis for reforms to improve Internal Audit effectiveness. Internal Audit effectiveness, therefore, is a sum of all the influences of the identified factors and improvements thereto is not caused by improving one factor. There is a need to bring change through each of the identified factors. Iqoqa: Ukucutshungulwa kwangaphakathi kwendlela yokusebenza, phecelezi i-Internal Audit effectiveness (IAE) umkhakha omusha wocwaningo ekulethweni kwezidingo zomphakathi lapha eNingizimu-Afrika. Luncane ucwaningo olwenziwe kulo mkhakha, ikakhulukazi uma kubhekwa uhulumeni wasekhaya. Lolu cwaningo luhlose ukucubungula indlela okuqhutshwa ngayo ukucutshungulwa kwangaphakathi kwendlela yokusebenza nokuthuthukiswa kwendlela yokucabanga nokwenza kuMasipala waseThekwini. Lolu wucwanigo lwekhwalithethivu kanye nekhwantithethivu. Izikhulu eziyishumi nambili (92%) eziqhoqhobele izikhundla eziphezulu kulolu hlelo lokucutshungulwa kwangaphakathi kwendlela yokusebenza kwabanjwa izingxoxo ezisakuhleleka nazo ukukhiqiza imininingo eyikhwalithethivu kwathi imininingo eyikhwantithethivu yona yakhiqizwa kubahlanganyeli abangamakhulu amathathu namashumi ayisishagalombili neshishagalombili (95%) ezisebenzi zikaMasipala. Imininingo yekhwantithethivu yahlaziywa kusetshenziswa indlela yokuhlaziya izinombolo yakwa-Social Sciences kanti ukuhlaziya imininingo yekhwalithethivu khona kwenziwa ngokusebenzisa ukuhlaziya ngokwezindikimba. Imiphumela yekhwantithethivu iveza ukuthi kunesidingo sokuba uMasipala waseThekwini uthuthukise izinga lokwenza ukucutshungulwa kwangaphakathi kwendlela yokusebenza. Izisebenzi zikaMasipala zona zaveza ukuthi lukhona ushinstho olukhona ezinhlakeni ezithize mayelana nokucutshungulwa kwangaphakathi kwendlela yokusebenza. Abahlanganyeli bekhwalithethivu bayavumelana nemiphumela yekhwantithethivu futhi baqhubeka bafakaze ukuthi kukhona izinto ezibalulekile ezigqugquzela ukucutshungulwa kwangaphakathi kwendlela yokusebenza, okubalwa kuzona; isipiliyoni salabo abenza ucwaningo, ulwazi lwalabo abenza ucwaningo, ukusebenza ngokuzimela kwalabo abenza ucwaningo, indlela elungile yalabo abenza ucwaningo, ukuxhumana okuhle, isithunzi sokucutshungulwa kwangaphakathi kwendlela yokusebenza, ukulandela imigomo yokucutshungulwa kwangaphakathi kwendlela yokusebenza, ukwesekwa ngabaphethe, ikomiti elaziyo ukuthi lenzani, kanye nokusekwa ngosopolitiki. Zombili izinhlaka zalolu cwaningo ziyavumelana ukuthi ukucutshungulwa kwangaphakathi kwendlela yokusebenza kubhekene nezinselelo eziningi ezahlukene, kuzona zonke lezi zinto ezibalwe ngenhla, ngakho-ke ushintsho luyadingakala ekucutshungulweni kwangaphakathi kwendlela yokusebenza. Uhlaka lwemicabango lwabeseluyakhiwa ukuze kutholakale indlela yokuthuthukisa ukucutshungulwa kwangaphakathi kwendlela yokusebenza. Ukucutshungulwa kwangaphakathi kwendlela yokusebenza, ngakho-ke kubandakanya izinto eziningi ezinomthelela ekuthuthukiseni indlela yokwenza, hhayi nje ukuthi kugxilwe entweni eyodwa. Kumele kulethwe ushintsho kuzona zonke lezi zinto ezibalulwe ngenhla.
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    Public financial management framework for the Department of Public Works in Durban Metro, South Africa.
    (2018) Ngcobo, David Malusi.; Nzimakwe, Thokozani Ian.
    During Apartheid era the Public Service of the RSA did not adhere to principles of good governance like (PFM), transparency and accountability. They were actual lip or spoken conceptual frameworks, but not executed to the latter. As a consequence (PFM) operational systems and processes experienced insurmountable challenges ranging from embezzlement and squandering of public funds. Unprecedented failures by government institutions and employees to comply with financial legislation led to fraud and corruption skyrocketing. Mammoth task facing democratic government was to overhaul and transform Apartheid regime PFM systems. The amalgamation and integration of SA’s Public Service into single unit was indispensable yet it caused gigantic challenges. One of the pressing challenges faced democratic government was to gain citizenry confidence, therefore public financial management reforms, transparency and accountability was at the epicenter to gain legitimacy. The SA’S Constitution affirms that execution of (PFM) regulatory reforms, systems and strategies must aligned with PFMA. Despite democratic government innovations of improving government financial operations and performances, some provincial and local governments had not complied with public performance-measurement. That led to some being placed under national or provincial administration under section 100 and 139 (1 and 4) or 137 of the MFMA under the SA’s Constitution. Theoretical frameworks and systems of performance measurement were designed to assist the employees to achieve efficiency, effectiveness and decision making. Successful changes envisaged by the democratic regime required financial, technical and human resources to bolster the process. Literature emphasized that resources are fundamental elements needed in improving public sector and subsequently bring the envisaged change. Literature consistent findings highlights that organizational change does not come cheap and it requires incentives and trade-offs to be successful. SA’s government changes were needed to redirect the scarce resources of the state towards a new host of avenues, developing new strategies, processes, practices, plans to implement proposed change, and redeployment of employees with expertise. Strategic interventions became an indispensable phenomenon why the change was envisage at that point. There was an urgency of reorganizing and restructuring governmental operational systems to test the recent innovations. Failure to provide necessary resources to beef up envisage change would have led to feeble execution efforts coupled with high levels organizational failures. PFM is the case study taking into cognizance PFMA’s impact in handling public revenue in government institutions like Department of Public Works. PFMA is an Act crafted to strengthen the objectives of sound public financial management. PFM and PFMA had to ensure that financial modernization and improvements were implemented. PFMA, of 1999 must safeguard that management manages operations with distinction, be held accountable by eradicating fraud, corruption, and wasteful expenditure in government. Twenty four years after 1994 democratic dispensation SA’s public service transformation continues, but government struggle to produce clean financial audits. SA is constitutional democracy mandated to implement PFMA in all government institutions. The study assesses success rate at which financial management reforms like PFMA, PFM, Integrated Financial Management System (IFMS) and New Public Financial Management (NPFM) mechanisms has achieved in handling public finances. PFM must ensure proper utilization of public funds by meeting defined standards of probity, regularity, efficiency and effectiveness.