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Contribution of record-keeping to audit opinions: an informetrics analysis of the general reports on audit outcomes of the auditor-general of South Africa

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dc.contributor.author Ngoepe, Mpho
dc.contributor.author Ngulube, Patrick
dc.date.accessioned 2017-05-08T07:04:15Z
dc.date.available 2017-05-08T07:04:15Z
dc.date.issued 2013
dc.identifier.citation Mpho Ngoepe & Patrick Ngulube (2013) Contribution of record-keeping to audit opinions: an informetrics analysis of the general reports on audit outcomes of the auditor-general of South Africa. ESARBICA Journal, Vol. 32, 2013 en
dc.identifier.issn 2220-6442
dc.identifier.uri http://hdl.handle.net/10500/22396
dc.description.abstract At the end of every audit cycle the Auditor-General of South Africa (AGSA) publishes consolidated general reports on audit outcomes (GRAOs) for all municipalities, government departments and public entities. GRAOs of AGSA identify broad themes (e.g. document management, asset management, risk management, etc) and highlight specific trends that were detected during an audit cycle. These reports induce discourse on the audit findings. This article partly reports on the findings of a doctoral research project (Ngoepe 2012) aimed at developing a framework for embedding the records management function into the auditing process. In this study a total of 15 Public Finance Management Act (PFMA) and Municipal Finance Management Act (MFMA) GRAOs for the 2005/06 to 2009/10 financial years were reviewed using an informetric content analysis to identify the types of audit opinions issued, the frequency and contextual usage of the keyword “record” and its contribution to the audit opinion. The study revealed that the root cause of qualified and adverse audit opinions was in most cases a lack of proper record-keeping. In addition, auditors had to contend with delays or government bodies' inability to provide records, which lead to disclaimer opinions. The study recommends that records management should be embedded into the auditing process of governmental bodies. It is concluded that government bodies will continue to obtain disclaimer opinions and that government's 2014 clean audit target will remain a mere mirage if this is not implemented. en
dc.language.iso en en
dc.subject Audit reports en
dc.subject document management en
dc.subject internal controls en
dc.subject records management en
dc.subject record-keeping en
dc.subject Auditor-General of South Africa en
dc.title Contribution of record-keeping to audit opinions: an informetrics analysis of the general reports on audit outcomes of the auditor-general of South Africa en
dc.type Article en
dc.description.department Information Science en


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