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All Journal Jurnal Akuntansi & Auditing Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science
Dubihlela, Jobo
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Economics, Econometrics & Finance Environmental Science Social Sciences

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Adoption of a combined assurance framework in South Africa’s provincial government departments: A compliance case study Dubihlela, Jobo; Solomon, Henoacia
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 2 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss2.art7

Abstract

This paper examines the role of compliance units in the adoption of a combined assurance framework within provincial government departments in the Western Cape. It strives to avoid risks being managed in silos and ensure risks are efficiently managed collaboratively. A combined assurance framework provides a coordinated approach to all assurance activities. It aims to optimise the assurance coverage obtained from management and internal and external assurance providers on the risk areas affecting an organisation. Compliance is an independent function that supervises and participates in placing internal procedures in conformity with regulations within the context of the integrity policy covering fields such as corporate governance and fields possibly required by respective Boards of Directors, taking account of risks in various activities. This study followed a qualitative approach, and data was collected by interviewing various officials within the provincial government departments. A sample of 10 respondents ranging from CAEs, Internal Auditors, and Directors was selected to participate in the face-to-face semi-structured interviews. The study aimed to conclude that a combined assurance framework undeniably incorporates the efforts of management and external and internal assurance providers. It builds their alliance and develops a combined and more holistic breakdown of the organisation's risk profile. The general view is that the assurance gap is significant. However, the combined assurance framework will furnish a clear process and criteria for recognising each department's assurance gap and degree of risk coverage.
Independence and objectivity of internal auditors within provincial governance systems Geqeza, Awonke; Dubihlela, Jobo
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 1 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss1.art1

Abstract

The study addresses the dearth of research on internal audit activity independence (IAAI) and internal auditors' objectivity within South Africa's (SA) provincial governance systems, despite their crucial role in government department performance. A mixed research approach was employed, using 260 purposely selected participants. Questionnaires, telephone interviews, and focus group discussions were used as data collection instruments. A triangulation of descriptive statistics and thematic analysis was applied to report the findings. The study found that management is not taking timely corrective action based on audit findings and recommendations. Internal auditors have friendship relationships with auditee employees, sectional heads are not cooperating with the internal audit function (IAF), and management has a negative perception of the IAF, viewing it more as a fault-finder than as adding value to the organization. Furthermore, the study's insights offer practical implications for improving internal audit practices within provincial governance systems, thereby facilitating better governance and operational efficiency.
The Corporate Governance of South African State-Owned Enterprises (SOEs): Leadership and Compliance Issues PETERSEN, Robin; DUBIHLELA, Jobo; CHAKABVA, Oscar
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 1 (2024): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i1.939

Abstract

The financial, operational, and business issues facing SOEs have reduced the trust that investors and citizens have in the state's capacity to effectively promote national economic growth. Most countries, especially developing ones like South Africa, have been plagued by the issue of inadequate public service delivery. One key contributing factor to this problem has been identified as the poor governance practices of SOEs. The magnitude of these massive SOE business failures, which surpassed the failure of numerous other enterprises around the world, drew attention to the urgent need for new corporate governance studies. To contribute to this, the study explores the corporate governance of South African SOEs, with a focus on leadership and compliance. To achieve this, an online questionnaire was used to gather quantitative data from a sample of 288 internal audit professionals. The data collected was then analyzed using SPSS software, and descriptive statistics were employed to present the findings. The study found that corporate governance malpractices are common in SOEs, which include hiring managers and executives who lack the necessary qualifications and experience, high tender irregularities, and understaffing critical duties. This study is unique in that it employs stakeholder theory in an innovative approach to explain the findings, notably on the leadership issue. Besides, it contains critical recommendations for SOE leadership and policymakers on how to improve the corporate governance of SOEs to help them achieve their strategic goals, while also suggesting future study directions.
The Effect of Recurrent Deficiencies in PCAOB Inspections on Audit Quality within the Big Four Audit Firms in South Africa Badu, Joseph; Dubihlela, Jobo
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 6 (2024): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i6.2118

Abstract

The research aims to examine PCAOB inspection deficiencies' impact on audit quality in South Africa's Big Four, highlighting challenges in maintaining high standards across Financial Statements (FS), Internal Control Over Financial Reporting audits (ICFR), Auditor Ethics, Professional Conduct, and Due Professional Care. The study analyzes South African Big Four firms' audit work and its impact on audit quality, focusing on four PCAOB inspection deficiencies: FS and (ICFR) audits, Auditor Ethics/Independence, Professional Conduct, and Due Professional Care and Scepticism. The study used a mixed-method (qualitative and quantitative) case study approach. A self-administered questionnaire was used to collect primary data. Secondary data was collected from existing literature and inspection reports. The test results indicate that the identified deficiencies significantly influence audit quality, establishing a strong connection between these deficiencies and the audit quality of Big Four firms. The findings suggest that recurrent deficiencies in PCAOB inspections have a negative effect on audit quality within the Big Four Audit Firms in South Africa, concluding that deficiencies in these variables (Integrated Audits of FS and ICFR, Auditor Ethics and Independence, Professional Misconduct, and Due Professional Care and Professional Scepticism) can adversely affect the overall audit quality of the Big Four firms.
Co-Authors Badu, Joseph CHAKABVA, Oscar Geqeza, Awonke PETERSEN, Robin Solomon, Henoacia