Examining Auditing as an Essential Element of Financial Management and Good Governance in Local Government

Africa's Public Service Delivery and Performance Review


 
 
Field Value
 
Title Examining Auditing as an Essential Element of Financial Management and Good Governance in Local Government
 
Creator Maclean, Sindisile
 
Subject — Local Government; Auditing; Financial Management; Accountability
Description The purpose of the article is to address issues of auditing in the context of financial management as a contribution to good governance. Generally, not all local governments have effective and operational audit units and committees. As a result, auditing is not used as an essential element of good governance and this leads to bad audit outcomes like disclaimers and adverse opinions. The bad audit outcomes in local government have motivated the researcher to conduct the study on auditing. There are internal factors within the municipalities as well as external factors that are of interest and directed the researcher to have desire and commitment to make a contribution in this particular field of research. The key issues, amongst others, are principles of financial management, financial strategy, auditing functions such as forensic auditing, fraud auditing, forensic accounting and detection of fraud, including accounting systems and auditor’s role. This article will also attempt to reinforce existing theories and add value to local government financial discourse and good governance.
 
Publisher AOSIS
 
Contributor
Date 2014-06-01
 
Type info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion — —
Format application/pdf
Identifier 10.4102/apsdpr.v2i2.53
 
Source Africa’s Public Service Delivery & Performance Review; Vol 2, No 2 (2014); 82-101 2310-2152 2310-2195
 
Language eng
 
Relation https://apsdpr.org/index.php/apsdpr/article/view/53/52
 
Coverage — — —
Rights Copyright (c) 2014 Sindisile Maclean https://creativecommons.org/licenses/by/4.0