The relationship between compliance of internal controls and corporate corporate governance systems in the South African Public Sector
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North-West University (South Africa)
Abstract
The purpose of this study is to investigate the overall performance of the corporate governance system in the South African Public Sector. The study will be conducted on provincial and national government departments across South Africa. Effective management leads to effective corporate governance in any institution. Good corporate governance is essential in making sure that the service delivery is sufficient to the public, supports the development processes and also increases the effectiveness and efficiency of the government's investments. The researcher attempts to answer the question on what are the main causes of dysfunction in corporate systems and internal controls in the public sector. The researcher investigated on the effectiveness of internal controls and corporate governance. Corporate governance is considered as the burning issue globally. The study also looks at the core components that contribute to effective governance this components are; the internal controls, risk management, internal audit, audit committee and the IT governance. During the study, research reveals that the corporate governance is complicated in the public sector. It shows loopholes regarding policy implementations and compliance, especially with regard to PFMA and Treasury Regulations. The main aim of this study is to examine the relationship between compliance of internal controls and corporate governance system in the South African Public Sector.
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MBA, North-West University, Mafikeng Campus, 2013