Doctoral Degrees (School of Public Leadership)

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Browsing Doctoral Degrees (School of Public Leadership) by Subject "Audit committees -- Practice -- South Africa"

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    Practice, practitioners, and praxis of audit committees in South African local government : a case study
    (Stellenbosch : Stellenbosch University, 2021-03) Roos, Mariaan; Burger, A. P. Johan; Mortimer, Len; Stellenbosch University. Faculty of Economic and Management Sciences. School of Public Leadership.
    ENGLISH SUMMARY : Local government in South Africa faces many challenges including negative audit outcomes, reported corruption, weak financial and performance management, and lack of legal compliance. Through research, audit committees have been recognised as an important part of governance. The purpose of this study was to analyse what practices, practitioners, and praxis are associated with effective audit committees in local government. A qualitative approach using the case research method and incorporating my story and experience (autoethnography) was followed. Data for the empirical research and analysis was obtained through in-depth, semi-structured interviews with 29 stakeholders affected by the audit committees at seven municipalities, publicly available and internally generated documents. A hybrid of agency, resource dependence, institutional and practice-orientated theories formed the basis in development and identification of determinants of effectiveness. The results demonstrated that audit committees added value as a result of their composition, being independent with the necessary mix of skills and experience, and through their characteristics, including demonstrating a strong personal influence through interrogation and challenging context-based questions in a constructive manner. In addition, the display of honesty and objectivity, diligence, not being easily influenced, and demonstrating leadership is considered to be important. The value added is, however, dependent on the authority, resources, and support provided to the audit committee and the relationships between the different governance role-players. The most significant and pervasive challenge identified is the difficulty in attracting the required skilled and experienced members to serve on the audit committees, especially at rural municipalities. In conclusion, audit committees contribute to governance and add value to municipalities despite some gaps between expectations, legislative requirements, and best practices and the practice, practitioners, and praxis of audit committees in the cases.