Enhancing Effective Public Sector Governance: Effectiveness of Audit Committees in South African Municipalities
Audit committees are formed to provide impartial advice on matters of governance, risk management, internal controls and audits, performance management, compliance and financial reporting. It is alarming to see communities deteriorating as a result of poor municipal services, despite the fact that e...
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| Formato: | Libro |
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AOSIS
2025
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=nlebk&AN=4223713&site=ehost-live header: @attributes: shortDbName: nlebk uiTerm: 4223713 longDbName: eBook Collection (EBSCOhost) uiTag: AN controlInfo: bkinfo: btl: Enhancing Effective Public Sector Governance: Effectiveness of Audit Committees in South African Municipalities aug: au: Audrey H. Legodi (https://orcid.org/0000-0001-5311-7307) Philna Coetzee (https://orcid.org/0000-0003-3823-8578) Lourens Erasmus (https://orcid.org/0000-0003-3692-9586) isbn: 9781779953384 9781779953391 9781779953407 imageinfo: pubinfo: dt: @attributes: year: 2025 month: 01 day: 01 dtAvail: @attributes: year: 2025 month: 10 day: 18 pub: AOSIS pubContract: AOSIS Publishing place: Cape Town, South Africa price: 0.01 limitsGroup: maxCheckoutDays: 1500 copyPages: 10 pda: N printPagesOffline: 10 printPagesOnline: 10 previewPages: 10000 prePubGroup: dewey: @attributes: class: 352.7 item: 352 .7 lc: @attributes: class: HD4431 .L446 2025 item: HD 4431 .L446 2025 artinfo: ui: 4223713 1527154418 formats: fmt: @attributes: type: EB doid: NL$4223713$PDF caption: PDF download: Y tig: atl: Enhancing Effective Public Sector Governance: Effectiveness of Audit Committees in South African Municipalities ptl: Enhancing Effective Public Sector Governance aug: au: Audrey H. Legodi (https://orcid.org/0000-0001-5311-7307) Philna Coetzee (https://orcid.org/0000-0003-3823-8578) Lourens Erasmus (https://orcid.org/0000-0003-3692-9586) su: Public administration--South Africa Municipal services--South Africa Audit committees--South Africa sug: subj: BUSINESS & ECONOMICS / Corporate Governance BUSINESS & ECONOMICS / Auditing BUSINESS & ECONOMICS / Insurance / Risk Assessment & Management Public administration--South Africa Municipal services--South Africa Audit committees--South Africa ab: Audit committees are formed to provide impartial advice on matters of governance, risk management, internal controls and audits, performance management, compliance and financial reporting. It is alarming to see communities deteriorating as a result of poor municipal services, despite the fact that existing audit committees serve as independent advisory boards. Accountability is key to the success of municipalities; individuals opposing the implementation of improved service delivery should be held accountable. This book examines the obstacles that hinder audit committees from effectively executing their duties, giving a thorough analysis and resolutions to the South African service delivery crisis. The book's use of the IQA method reveals overlooked variables that South African municipalities and audit committees must contemplate. This methodological contribution results in the construction of a literature framework to substantiate the focus of the study through the identified themes. This book offers guidelines for municipal audit committees on executing their roles successfully and ethically. It also practically equips regulators, including the National Treasury, provincial treasuries, CoGTA and SALGA, with measures to enhance the efficacy of audit committees. Professional bodies and Best Practices Guidance bodies may augment their standards and ethical codes to guide members serving on audit committees. pubtype: eBook doctype: Book ougenre: Book language: English copyright: @attributes: flag: N copyrightText: holdings: @attributes: islocal: N |
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