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A clean audit and service delivery comparative study of two municipalities in Mpumalanga province in South Africa

Author

Listed:
  • Tarisai Fritz Rukuni

    (Lecturer, Department of Business Management, University of the Free State, Bloemfontein, South Africa)

  • Tafadzwa Clementine Maramura

    (Senior Lecturer, Department of Public Management and Administration, University of the Free State, Bloemfontein, South Africa)

  • Marble Mampa

    (Research Associate, Department of Business Management, University of the Free State, Bloemfontein, South Africa)

Abstract

In recent years, most South African (SA) municipalities still need to produce clean audits. In 2018 and 2019, most municipalities in SA needed better-quality financial statements and performance reports. Misrepresentation of financial statements in audit reports is linked to inadequate governance, misappropriation of public funds and poor public service delivery. It is upon this background that this study aimed to: (i) assess perceptions of municipality middle management employees on factors affecting auditing, (ii) evaluate the differences in perceptions among municipality middle management employees on factors affecting auditing, (iii) measure the effect of factors affecting auditing on overall clean audit and (iv) establish the effect of clean audit on service delivery at two municipalities in Mpumalanga province. Using a structured questionnaire, a quantitative descriptive approach methodology was employed to collect data from a minimum sample of 294 employees in the middle management category working within the accounting and finance department at two municipalities in Mpumalanga province, SA. SPSS v28 was used to conduct descriptive and multivariate analyses, including mean, analysis of variance (ANOVA), correlation, and regression analysis. Results indicated that employees from the clean audit municipality had positive perceptions of factors affecting clean audit, while employees from the municipality with an unclean audit had negative perceptions. It was also concluded that factors affecting auditing had a statistically significant positive effect on clean audits. The findings in this study led to significant implications for theory and practice. Key Words:Clean audit, Public Management, Performance Management, Municipalities, South Africa.

Suggested Citation

  • Tarisai Fritz Rukuni & Tafadzwa Clementine Maramura & Marble Mampa, 2022. "A clean audit and service delivery comparative study of two municipalities in Mpumalanga province in South Africa," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(10), pages 242-255, December.
    • Handle: RePEc:rbs:ijbrss:v:11:y:2022:i:10:p:242-255
    DOI: 10.20525/ijrbs.v11i10.2164
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    References listed on IDEAS

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    1. Dhiaa Shamki & Thuraiya Amur Alhajri, 2017. "Factors Influence Internal Audit Effectiveness," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(10), pages 143-143, September.
    2. Brahmadev Panda & N. M. Leepsa, 2017. "Agency theory: Review of Theory and Evidence on Problems and Perspectives," Indian Journal of Corporate Governance, , vol. 10(1), pages 74-95, June.
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