Exploring factors that hinder the implementation of audit recommendations in the Ministry of Works and Transport, Namibia
Audit recommendations in audit reports draw attention to actions that are prone to advance institutions’ performance when implemented. The suitable and well-timed implementation of audit recommendations agreed by those in charge of an entity is a critical and significant part of realising the whole advantage of an audit. The main aim of this study was to explore factors hindering the implementation of audit recommendations in the Ministry of Works and Transport (MWT), Namibia. The re occurrence of audit findings in the MWT and lack of empirical research on factors delaying the implementation of audit recommendations represent a gap in the public sector financial management literature. To fill this gap, the researcher carried a qualitative exploratory research. The population for this study was made up of 60 staff members of the finance division in the MWT. A purposive sampling method was used to select a sample of 20 people from the population. The instruments used for data collection were semi-structured interviews guides and a self-administered questionnaire with open-ended questions. Thematic analysis was used to analyse and present the data. The study established that the implementation of audit recommendations at the MWT is hindered by lack of funds due to poor planning, poor communication, lack of training, management ignorance and lack of accountability and responsibility. The study concluded that the management at the MWT is not giving enough support, dedication and commitment towards the implementation of audit recommendations. The study recommended that the MWT take heed on all audit recommendations to help reduce the risk of fraud, theft, corruption, asset misappropriation and mismanagement of public funds and resources.
Ministry of Works and Transport, Audit reports, Financial management
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