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A Case of a South African Municipality's Audit Opinion, Audit Implementation Plan, and Service Delivery

Author

Listed:
  • Ndlela, Hlengiwe
  • Sibanda, Mabutho
  • Nomala, Bomi Cyril
  • Mvunabandi, Jean Damascene

Abstract

Purpose: This study aimed to establish the perceptions of employees of a municipality in South Africa on how audit opinions are crafted into the audit implementation plan, and how such opinions affect service delivery.Design/Methodology/Approach: The study adopted a quantitative approach using a questionnaire as a data collection instrument. A case study approach was used, with the questionnaire administered to only one municipality that had had an audit opinion in the past three years.&Findings: The study found that some staff were not aware of the existence of the Audit Implementation Plan in the municipality. However, the respondents acknowledged the implications of audit opinions for the municipality’s budget and service delivery. Furthermore, employees showed positive attitudes towards the effects of audit opinions on the municipality’s operations.Implications/Originality/Value: The findings have implications for public governance and monitoring of audit implementation plans by municipalities.&

Suggested Citation

  • Ndlela, Hlengiwe & Sibanda, Mabutho & Nomala, Bomi Cyril & Mvunabandi, Jean Damascene, 2023. "A Case of a South African Municipality's Audit Opinion, Audit Implementation Plan, and Service Delivery," Journal of Accounting and Finance in Emerging Economies, CSRC Publishing, Center for Sustainability Research and Consultancy Pakistan, vol. 9(3), pages 395-404, September.
    • Handle: RePEc:src:jafeec:v:9:y:2023:i:3:p:395-404
    DOI: http://doi.org/10.26710/jafee.v9i3.2619
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