Framework for improving internal audit effectiveness in supply chain management fraud prevension in the Gauteng Provicial Treasury.
type: CreativeWork
description: Amongst other roles, the internal audit function should provide assurance that the internal controls that are in place are adequate to mitigate fraud risk, and to ensure that the supply chain management goals in the public sector are met. However, the role of internal audit as a management control element in the public sector has not been thoroughly researched in current academic literature, and this has motivated the researcher to bridge this knowledge gap. Other studies have looked at the effectiveness of internal audit in the public sector on fraud prevention and detection. Thus, the objective of this study was to examine the extent of internal audit’s effectiveness in curbing supply chain management fraud in the Gauteng Provincial Treasury. Its second aim was to contribute to the body of academic literature through the development of a framework for monitoring internal audit’s effectiveness in supply chain management fraud prevention in the Gauteng Provincial Treasury. The study was carried out using a mixed-methods research approach and by following a sequential explanatory design. A survey questionnaire was used to collect both quantitative and qualitative data from the selected participants who were all internal auditors in the Gauteng Provincial Treasury. The study was conducted using a questionnaire, and the questions were a mix of closedended questions and open-ended questions, the open-ended questions being intended to allow respondents the chance to elaborate on their thoughts. The study targeted all 112 internal auditors in the Gauteng Provincial Treasury, but with a response rate of 36.6%, it meant only 41 participants returned completed questionnaires. The quantitative data was analysed using Statistical Package for the Social Science (SPSS), version 27.0. Both descriptive and inferential statistical analyses were carried out to understand whether demographic elements had a bearing on the results as well as perceptions of the role of internal audit in…
abstract: Amongst other roles, the internal audit function should provide assurance that the internal controls that are in place are adequate to mitigate fraud risk, and to ensure that the supply chain management goals in the public sector are met. However, the role of internal audit as a management control element in the public sector has not been thoroughly researched in current academic literature, and this has motivated the researcher to bridge this knowledge gap. Other studies have looked at the effectiveness of internal audit in the public sector on fraud prevention and detection. Thus, the objective of this study was to examine the extent of internal audit’s effectiveness in curbing supply chain management fraud in the Gauteng Provincial Treasury. Its second aim was to contribute to the body of academic literature through the development of a framework for monitoring internal audit’s effectiveness in supply chain management fraud prevention in the Gauteng Provincial Treasury. The study was carried out using a mixed-methods research approach and by following a sequential explanatory design. A survey questionnaire was used to collect both quantitative and qualitative data from the selected participants who were all internal auditors in the Gauteng Provincial Treasury. The study was conducted using a questionnaire, and the questions were a mix of closedended questions and open-ended questions, the open-ended questions being intended to allow respondents the chance to elaborate on their thoughts. The study targeted all 112 internal auditors in the Gauteng Provincial Treasury, but with a response rate of 36.6%, it meant only 41 participants returned completed questionnaires. The quantitative data was analysed using Statistical Package for the Social Science (SPSS), version 27.0. Both descriptive and inferential statistical analyses were carried out to understand whether demographic elements had a bearing on the results as well as perceptions of the role of internal audit in…
author: Mashaphu, Thabang Shirley Mochelo
language: en
license: http://creativecommons.org/publicdomain/zero/1.0/
date published: 2023-11-01
date modified: 2026-07-27T21:27:50Z
provider: Tishwane University of Technology
publisher: Networked Digital Library of Theses and Dissertations
type: WebPage
source organization: Tshwane University of Technology

PropertyValue
property ID: Handle
value: https://hdl.handle.net/20.500.14519/802