Employee perceptions of the function of internal auditing in Municipalities within the West Coast District, South Africa

Abstract

South African municipalities are formed through the provisions of law, offering service to residents of South Africa by delivering a variety of basic services. Internal Auditing (IA) activities in municipalities help with enhancing transparency and improving the quality of public services and efficient administration. Thus, IA activities are crucial within local governments (LGs) for continuous assessment of their operational plans and recommended business processes to assure that citizen’s goals are met. The aim of the study is to investigate employee perceptions of the IA function within the West Coast District municipalities (WCDMs). An enhanced understanding means having clear and summative knowledge of issues. This applied research study is placed within a quantitative positivist research paradigm, employing a quantitative approach for the data collection, data analysis and interpretation. A clear understanding within the context of this study can be achieved through issuing standardized questionnaires to the participants.From the data analysis and findings derived in this study, the IA function performed by municipalities within the West Coast District has become clear and are thoroughly understood. The expectation arising from the results of the study is that the experiences and expectations shared by the participants will improve and enhance the strategic role of the IA function’ within IA operations across the WCDMs. This will add value to the IA departments’ operations, enhance risk management effectiveness, and achieve successful process control and governance implementation.