The challenges of auditing in the public sector: a case of the North West Department of Education and Sport Development

Abstract

Auditing of financial reports in any organisation is the epicentre of organisational growth. Financial data has to be gathered, collated and analysed so that audit opinions can be established. The study sought to investigate the roles played and challenges encountered by senior management during the conduct of audit exercises in the Department of Education and Sport Development in Mafikeng. Quantitative research techniques were used to gather data. A sample size of 50 participants was used in the study and was determined through simple random and convenience sampling techniques. The study was confined to the Department of Education and Sport Development in Mafikeng. The study looked at the respondents' gender, age, level of education, position in the department, duration in the current position and perceptions thereof regarding auditing processes in the department. The majority of the participants indicated that auditing was the foundation of good governance and assisted in curtailing wasteful expenditure. It was further established that political and skills related issues had an impact on the type of audit outcomes in an organisation.