Academic literature on the topic 'Auditing – South Africa – Public records'
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Journal articles on the topic "Auditing – South Africa – Public records":
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Doussy, Frank, and Elza Doussy. "Financial statements and the discharging of financial accountability of ordinary public schools in South Africa." Journal of Governance and Regulation 3, no. 2 (2014): 27–35. http://dx.doi.org/10.22495/jgr_v3_i4_p3.
Abstract:
The Schools Act, 84 of 1996 (section 42(b)), requires that all public schools in South Africa, “as soon as practical, but not later than three months after the end of each financial year, draw up annual financial statements”. These schools must further submit audited financial statements to the Department of Education within six months after the school’s year end (section 43) and according to section 43(6), “at the request of an interested person, the governing body must make the records referred to in section 42, and the audited or examined financial statements referred to in this section, available for inspection”. The compilation, auditing and submission of these statements are therefore legally required and are compulsory for all schools. The study aims firstly to establish whether schools in South Africa comply with the current legislative prescripts and accounting and auditing practices, and secondly to identify possible problem areas in this regard.
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Ngoepe, Mpho, and Patrick Ngulube. "A framework to embed records management into the auditing process in the public sector in South Africa." Information Development 32, no. 4 (July 9, 2016): 890–903. http://dx.doi.org/10.1177/0266666915573037.
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HULETT, JACKY, and ROSEANNE DIAB. "EIA FOLLOW-UP IN SOUTH AFRICA: CURRENT STATUS AND RECOMMENDATIONS." Journal of Environmental Assessment Policy and Management 04, no. 03 (September 2002): 297–309. http://dx.doi.org/10.1142/s1464333202001066.
Abstract:
EIA is widely used as a tool to aid environmental decision making and through the processes of assessment, mitigation and public participation should contribute to sound environmental management and promote sustainable development. However, EIA often places greatest emphasis on the stages leading up to the Record of Decision, with little concern for the subsequent monitoring and auditing of impacts. In this paper, the status of EIA follow-up in South Africa is assessed through interviews with environmental practitioners and regulatory authorities. Their understanding of EIA follow-up and views on its enforcement, together with an assessment of current practices, have provided a useful background for the development of various models of EIA follow-up. Four models, which represent different approaches to EIA follow-up, are discussed. They are termed the legally-based approach, the partnership approach, the self-regulatory and the incentive/disincentive approaches. An evaluation of each in terms of its contribution to environmental sustainability principles is given and recommendations made for the inclusion of EIA follow-up as a standard component of the EIA process.
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Nyamori, Robert Ochoki, Abu Shiraz Abdul-Rahaman, and Grant Samkin. "Accounting, auditing and accountability research in Africa." Accounting, Auditing & Accountability Journal 30, no. 6 (August 21, 2017): 1206–29. http://dx.doi.org/10.1108/aaaj-05-2017-2949.
Abstract:
Purpose The purpose of this paper is to discuss developments in governance in Africa and the opportunities this offers to accounting, auditing and accountability researchers. The paper also provides an overview of the other contributions in this accounting, auditing and accountability special issue. Design/methodology/approach This paper provides a contemporary literature review on governance and accountability in Africa, identifying the key developments in public sector reform and the research gaps that still need to be filled. While the paper focuses on Sub-Saharan Africa, the authors draw on examples from Ghana, Kenya, and South Africa – geographically representing east, west, and south of the continent. Findings The paper finds that governance has emerged as a crucial issue that has a significant effect on the economic development of African countries. This has been associated with a myriad of reforms which range from anti-corruption measures to public financial management reforms. The authors find that the implementation and effects of these reforms have not been adequately researched by accounting scholars. Research limitations/implications This is a review of a limited literature. Empirical research and a more comprehensive review of the literature from public administration and other disciplines might provide other new insights for research on governance in Africa. A further limitation is that the study has focused on a review of the most recent reforms while earlier reforms should be of particular interest to accounting historians. Originality/value This paper and other contributions to this special issue of AAAJ provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research on Africa.
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Ngoepe, Mpho. "Records management models in the public sector in South Africa." Information Development 32, no. 3 (September 19, 2014): 338–53. http://dx.doi.org/10.1177/0266666914550492.
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Mojapelo, Makutla. "Strengthening public sector records management through the Information Regulator in South Africa." Journal of the South African Society of Archivists 53 (December 16, 2020): 90–102. http://dx.doi.org/10.4314/jsasa.v53i1.7.
Abstract:
The Information Regulator in South Africa is charged with the responsibility to regulate access to information. The implementation of the access to information legislation is heavily dependent on proper records management in the public sector; however, there is consensus among researchers that records are poorly managed in the public sector. The purpose of the study is to describe how records management in the public sector in South Africa can be strengthened through the Information Regulator. This qualitative study utilised document analysis and literature review for data collection. The study was limited to one mandate of the Information Regulator, which is the Promotion of Access to Information Act (PAIA). The PAIA was analysed to contextualise the correlation between the Act and records management in the public sector. The study found that the successful implementation of specific sections of the PAIA is dependent on proper records management. While it is acknowledged that the Information Regulator is making inroads into records management space, the study recommends that extra effort needs to be made to strengthen collaboration with the National Archives and Records Service of South Africa, which is charged with a statutory regulatory role for records management in public bodies. A framework was developed to outline the role that the Information Regulator can play to strengthen records management service in the public sector.
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Netshakhuma, Nkholedzeni Sidney. "Analysis of archives infrastructure in South Africa." Global Knowledge, Memory and Communication 69, no. 4/5 (December 9, 2019): 221–39. http://dx.doi.org/10.1108/gkmc-03-2019-0043.
Abstract:
Purpose The purpose of this study is to assess the extent to which the Mpumalanga Provincial Archives (MPA) complies with the Mpumalanga Archives Act, 2008 legislative/policy provisions of archives building, capacity building and electronic records management and to suggest recommendations for effective archives and records management (ARM) programme in South Africa. Design/methodology/approach This paper adopts a quantitative approach supplemented by qualitative data using document review to collect data and content analysis. Findings The results show that MPA enacted Mpumalanga Archives Act, 2008. However, the challenge is the implementation of such legislation. The findings of this paper would contribute towards the literature in archival legislation in South Africa and other parts of the world. Research limitations/implications Even though the paper was based in South Africa, it was limited to the MPA of South Africa. Practical implications The findings are expected to be instrumental in the implementation of Mpumalanga Archives Act, 2008. Social implications The findings and recommendations will help in guiding MPA on the implementation of an effective provincial archive and records to facilitate the effective management of records to determine those of archival value, to preserve them for posterity and to make them accessible to the public. Originality/value This is an original study using a document review to review the Mpumalanga Archives Act, 1998. The effective archives infrastructure will contribute to compliance with legislative components such as archives building, cooperation, ERMS, appraisal and disposal of records, archives advisory body and access to information.
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Marutha, Ngoako Solomon, and Mpho Ngoepe. "Medical records management framework to support public healthcare services in Limpopo province of South Africa." Records Management Journal 28, no. 2 (July 16, 2018): 187–203. http://dx.doi.org/10.1108/rmj-10-2017-0030.
Abstract:
Purpose This study aims to develop a framework for the management of medical records in support of health-care service delivery in the hospitals in the Limpopo province of South Africa. Design/methodology/approach The study was predominantly quantitative and has used the questionnaires, system analysis, document analysis and observation to collect data in 40 hospitals of Limpopo province. The sample of 49 per cent (306) records management officials were drawn out of 622 (100 per cent) total population. The response rate was 71 per cent (217) out of the entire sample. Findings The study discovered that a framework for management of medical records in the public hospitals is not in place because of several reasons and further demonstrates that public health-care institutions need an integrative framework for the proper management of medical records of all forms and in all media. Originality/value The study develops and suggests a framework to embed medical records management into the health-care service delivery workflow for effective records management and ease of access. It is hoped that such a framework will help hospitals in South Africa and elsewhere to improve their medical records management to support health-care service provision.
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Saenger, Elmarie. "A future-oriented approach to company annual reporting in South Africa: Management views." South African Journal of Business Management 24, no. 3 (September 30, 1993): 96–100. http://dx.doi.org/10.4102/sajbm.v24i3.869.
Abstract:
A future-oriented approach to company annual reporting is examined as perceived by selected company managements in South Africa. In the article the focus falls on the managers' opinion of three aspects important to the issue of future-oriented reporting, namely the need for publishing future-oriented information in company annual reports, the type of information to be disclosed and the manner in which it should be presented in company annual reports, and the need for public accountant auditing of the information. As this type of reporting is relatively new in South Africa, an attempt is made to contribute to a better understanding of the subject and to provide some guidance as to its future development.
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Feinberg, H. M. "Research in South Africa: To Know an Archive." History in Africa 13 (1986): 391–98. http://dx.doi.org/10.2307/3171554.
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During the first half of 1985 I visited the Republic of South Africa in order to investigate the origins of the Natives Land Act of 1913. My research, emphasizing the years 1910 to 1916, required that I work in archives and libraries in three of the four provinces (excluding Natal). In the process I went to major and minor research facilities, to a few museums, and even to a small town public library. What follows is a discussion of many of the archives in South Africa, aids to making research easier, and some of the pitfalls one may face pursuing historical research in that country.The largest and most important archive in South Africa is the Central Archives Depot in Pretoria. This functions as the national archives of South Africa as well as the Transvaal Provincial Archives. All the most important central government department records are deposited there, including the Prime Minister's collection; the records of the Department of Foreign Affairs, Justice Department, Lands Department; and, of particular interest to the Africanist, the records of the Department of Native Affairs (however variously titled between 1910 and the present). The CAD also holds a substantial number of personal paper collections, including those of Jan Smuts and J.B.M. Hertzog.The Central Archives Depot is not the easiest place in which to work. Consequently, try to plan your stay so that you can have what might seem to be more than enough time to work there.
Dissertations / Theses on the topic "Auditing – South Africa – Public records":
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Mathebeni-, Bokwe Pyrene. "Management of medical records for healthcare service delivery at the Victoria Public Hospital in the Eastern Cape Province :South Africa." Thesis, University of Fort Hare, 2015. http://hdl.handle.net/10353/6517.
Abstract:
The study sought to investigate the management of medical records for healthcare service at the Victoria Public Hospital in the Eastern Cape Province. The objectives of the study were to describe the present records management practices in Victoria Hospital; find out the existing infrastructure for the management of patient medical records at the Victoria Hospital; determine the compliance of patient medical records management in Victoria Hospital with relevant national legislative and regulatory framework; find out the security of patient medical records at the Victoria Hospital. Quantitative and qualitative approaches were employed. The sample was drawn from the service providers and from the healthcare service users. Questionnaires, interviews and observation were used to collect data. The findings showed that Victoria Hospital uses manual records management system in the creation, maintenance and usage of records. In the findings, there were challenges related to misfiling and missing patient folders which sometimes lead to the creation of new patient folders. Also, the study discovered that the time spent in the retrieval of patient folders could negatively affect the timely delivery of healthcare services. The study recommended the adoption of electronic records management system as most public healthcare institutions in the country are rapidly shifting to electronic records management system. The use of electronic records management system is believed to be efficiently and effectively promoting easy accessibility, retrieval of patient medical records and allows easy communication amongst the healthcare service institutions and healthcare practitioners.
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Mashalaba, Bongiwe. "An assessment of the relationship between clean audits and service delivery : a study of Amathole District Municipality in the Eastern Cape Province, for the 2013/2014 financial year." Thesis, University of Fort Hare, 2017. http://hdl.handle.net/10353/4638.
Abstract:
The purpose of this study was to investigate the relationship between the concept of clean audit reports in relation to service delivery. The study was conducted in the Amathole District Municipality in the Eastern Cape Province and centred on the audit outcome of the municipality for the 2013/2014 financial year. A qualitative research design was adopted in order to conduct the study and the data was collected through the conducting of semi-structured interviews. The research sample comprised officers who were employed by the Amathole District Municipality and one manager from the office of the Auditor-General. The key findings of the study revealed that, at present, the concept of a clean audit outcome is used by municipal officers to imply that the performance of an organisation is to be assessed mainly on the basis of evidence which is provided by financial indicators, to the exclusion of non-financial benchmarks. This assumption tends to encourage municipal officers to strive towards impressing auditors, rather than serving their communities through the providing of adequate service delivery. In addition, the auditing of municipalities does not assess their performance in relation to service delivery and the ways in which communities at the local level are affected by it. At present it appears to be beyond the remit of auditors to investigate the validity of the protests which erupt in communities in response to poor service delivery or whether the members of communities and other affected stakeholders are satisfied or dissatisfied with the manner in which services are rendered by their municipalities. Consequently, those who are tasked with the making of decisions in municipalities act upon the recommendations which are made in their audit outcomes and formulate plans in relation to service delivery or projects which do not necessarily accord with the needs of the communities which they are intended to serve. Consequently, on the basis of the findings of this study, it is proposed that assessments of the performance of organisations should incorporate non-financial indicators into the auditing process. Adopting this approach would minimise incidences of municipalities receiving clean audit outcomes while the members of the communities which they serve take to the streets to express their anger and frustration as a result of poor service delivery.
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Deliwe, Mawonga Christopher C. "The role of the office of the auditor general of South Africa in enhancing sound public financial management, with special references to the Eastern Cape Province." Thesis, University of Fort Hare, 2016. http://hdl.handle.net/10353/2017.
Abstract:
The 1996 Constitution of South Africa and the Public Audit Act of 2004 provide the legislative framework for the Office of the Auditor General of South Africa (OAGSA). The Independent Regulatory Board for Auditors further enriched the interpretation of the framework – for government auditing. Over the years of democratic rule in South Africa, audit performance by State organs was generally poor. Despite the efforts by the OAGSA to improve the performance, very little improvement was notable. Most disturbing was the observation that there was widespread, a prevalence of recurring findings, which indicated that the OAGSA’s recommendations and guidelines were not acted upon, or largely ignored. Firstly, the research study established that the system of capitalist democracy, which comes in different varieties throughout world democracies, indeed brought about a situation where the electorate was effectively removed from its rightful place of being the principal, and had its place taken up by political parties (which are in fact, agents) - which (parties) governed on its (the electorate’s) behalf. This system, taken together with the Principal Agency and the Rational Choice Theories – fully explained the prevalence of maladministration and malfeasance in government in South Africa. Secondly, the study established that the OAGSA has done everything imaginable in its attempts to improve audit performance in government institutions – using the carrot rather than the stick approach. The legislative framework cited above, revealed that the OAGSA has the power to audit and report, while Parliament has the power to enforce corrective action. The lesson of this revelation is: that there is not much that the OAGSA can achieve without a high level of cooperation between itself and Parliament – if audit performance is to be effectively, and appreciably improved in South Africa. A disappointing discovery however was indirectly delivered to the world, through the results of a research study conducted by one Wehner in 2002, on Public Accounts Committees (PACs) (alias Standing Committees on Public Accounts (SCOPAs)) in world democracies. The Wehner study clearly demonstrated that there was nothing contained in these committees’ founding documents or enabling legislation – which in no uncertain terms, directed the committees on what procedures and processes to follow to ensure that their resolutions were acted upon. In other words there was no enforcement mechanism discernible for their resolutions. Thirdly, there were developments in case law in South Africa, which augured well for Constitutional Institutions in general. They are contained in court judgements relating to the mandate of the Office of the Public Protector (OPP). The question at the core of these developments was: whether the decisions or remedial action emanating from the OPP, were binding and enforceable. Two judgements cited as cases in point, one a High Court judgment and another a Supreme Court of Appeal’s (SCA’s), feature in the research report. The SCA, in summary found that decisions of administrative bodies of State – stand in fact and in law, until such time that a court of law invalidates them. The SCA ruled through citing a High Court judgement passed way back in 2004 - that Constitutional Institutions, although not organs of State per se – were certainly included in this 2004 finding, if one considers the rationale of this initial finding, taken together with the purpose for which Constitutional Institutions were established in South Africa in the first place. In conclusion, although visible root causes of poor audit findings appear overall to be poor consequence management and questionable leadership quality in government, the system of capitalist democracy is ultimately to blame. The system certainly had unintended consequences.
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Luthuli, Lungile Precious. "Medical records management practices in public and private hospitals in Umhlathuze area, South Africa." Thesis, University of Zululand, 2017. http://hdl.handle.net/10530/1625.
Abstract:
A dissertation submitted to the Faculty of Arts in fulfilment of the requirements for the Degree of Masters (Information Science) in the Department of Library and Information Studies at the University of Zululand, 2017This study investigates the different medical records management regimes within public and private hospitals in the Umhlathuze Area, KwaZulu-Natal Province, South Africa. The study made a comparison and examined whether the current management practices support service delivery in the context of the Batho Pele principles. In doing this, the study reviewed extensive literature on records management standards and theories, legislative framework of medical records in order to establish the extent of the level of compliance to the set regulatory framework in the management of medical records in South Africa. It also assessed the depth of the integration of ICTs in the management of medical records in South Africa. The targeted study sample in both the public and private hospital was 193. Of these, only 180 responded and this represented a respondent‟s rate of 93.5%. The study was largely a quantitative research. The study adopted a survey research design and used multiple forms of data collection techniques such as structured questionnaires, observations and document review. Quantitative data collected was analysed to obtain some descriptive statistics while qualitative data was analysed using content analysis to derive particular themes pertinent to the study. The two sets of results were compared and contrasted to produce a single interpretation and then conclusions were drawn. The study findings established that the records management practices in both hospitals were not well entrenched thus undermining quality health service delivery. This was evidenced by lack of awareness and existence of the records management policies and procedures manual; lack of adherence records management standard; lack of security measures, with rampant cases of missing files, folios and torn folders; delays in access and use of records; lack of an elaborate electronic records management programme and low levels of skill and training opportunities in records management. The use of paper records is still dominant in the public hospital; while the electronic medical record system was in place in the private hospital with some degree of success even though implementation challenges continue to exist. The integration of ICTs in the management of medical records was more evident in the private hospital while the public hospital continues to be underfunded undermining the current capacity for effective medical records management. The role of accurate, reliable and trustworthy medical records in the ii | P a g e context of quality health service delivery in accordance with Batho Pele principle in both hospitals remains problematic. In order to enhance the role of medical records for quality service delivery, the study recommended that a regulatory framework for records management should be developed and implemented in both hospitals. It is also recommended that more technical and human resource capacity is required in the public hospital to help speed up the services to its user while the private hospitals need to entrench their evolving capabilities in medical records management. The study further recommends that training around records management should be provided to all staff that deal with medical records management in both hospitals.
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Pebane, Mpho Arnold. "An audit of public funded capital investment in tourism projects in the Eastern Cape Province." Thesis, Cape Peninsula University of Technology, 2016. http://hdl.handle.net/20.500.11838/2362.
Abstract:
Thesis (MTech (Tourism))--Cape Peninsula University of Technology, 2016.This dissertation deals with an audit of community tourism projects that were invested in, in the Eastern Cape as part of government intervention to create job opportunities and contribute to the growth of the Eastern Cape economy through the tourism industry. The focus is on projects that received capital allocations for infrastructural development rather than operational costs. The study sought to achieve the following objectives: • Determine the status quo of publicly funded capital tourism projects developed since 2004. • Determine the modus operandi followed with regard to capital tourism projects. • Determine the reasons for the successes or failures of these projects. • Provide recommendations to address gaps and failures in tourism projects. The key informants to the study were steering committees that were established to implement community tourism projects. The steering committees are represented by government officials (local, provincial and national), consultants and community trusts or any community structure that represents the broader community. The study revealed three types of community projects, namely: • Projects that are operational – although there are projects operating, the number is insignificant and it is unlikely that they would achieve the objectives that they were built for. The overall operational status does not warrant the R500m that was invested by government. • Projects that operated before but closed hence, referred to as ‘white elephants’ – there are a number of projects that were in business but currently closed due to poor management and lack of skills. • Projects that were under planning during the survey – these are projects that have been under planning for a very long time.
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de, Vries Heinca. "The readiness and perceptions of public health dentists on electronic health records: Case of Cape town south Africa." University of Western Cape, 2020. http://hdl.handle.net/11394/7840.
Abstract:
Magister Commercii - MComThis study aimed to understand the readiness and perceptions of Electronic Health Record (EHR) adoption among dentists in the public service of the Western Cape. A qualitative study design was chosen due to a lack of understanding of the phenomena. Additionally, the research sought to identify the factors that would potentially influence readiness and perceptions in order to identify how these factors could potentially influence EHR adoption among dentists.
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Sigcau, Ntsikelelo. "Investigating variables that have impact on annual financial statement audit report outcomes in local government." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1021004.
Abstract:
The third sphere of government (Local Government) has been persistently clouded by unfavourable Annual Financial Statement (AFS) audit reports. This results in local government losing credibility and its stakeholders losing confidence in the institutions or municipalities. In-depth analysis of the root cause of this dilemma is an opportunity for the municipality to reorganise its house and redeem its dignity and credibility to its stakeholders through addressing the identified challenges. The importance of the study can be attributed to the need to investigate the root causes of unfavourable audit opinion and recommend possible remedies that can assist municipalities to improve their audit report outcomes which in turn will improve the confidence of its stakeholders. The primary objective of the study was to investigate variables that impact on the audit report outcomes on annual financial statements of the municipalities that are within Alfred Nzo District (AND) Jurisdiction, including Alfred Nzo District Municipality (ANDM). This was achieved through investigating the root causes of the audit report outcomes with specific focus on the relationship that exists between the management role and audit outcomes of the Alfred Nzo District Municipalities. This was measured by the municipality’s leadership, governance, internal controls and human capital management. Convenient sampling was used wherein 150 questionnaires (30 per municipality) were sent out to the selected employees in all the municipalities in the Alfred Nzo District. Out of the questionnaires that were sent out, 103 responses were received. These were analysed to draw findings, conclusion and recommendations. The empirical results of the study revealed that there is strong evidence that leadership, governance and human capital management have a positive influence on the municipality’s AFS audit report outcomes. It also revealed that there is overwhelming evidence that internal controls have a positive influence on the municipality’s AFS audit report outcomes. The study recommends how leadership, governance, internal controls and human capital management must be improved. It also provides future research recommendations to improve this study.
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Khashe, Sivuyile Churchill. "An assessment of the Auditor General's contribution to good governance in the public service: a case of the Eastern Cape provincial administration." Thesis, University of Fort Hare, 2015. http://hdl.handle.net/10353/1675.
Abstract:
The Office of the Auditor -General’s role is by no means minor, for it plays a major role in curbing corruption and acts as a ‘’watchdog’’ of the nation over public funds. Amidst high mismanagement and misuse of public resources, as well as corruption, especially in developing countries, the major question one asks is how effective the Auditor -General can be in ensuring good governance within state departments so as to improve service delivery. The gaps between approved budgets and the realisation of policy and development goals stand among key governance challenges in many developing countries. Supreme Audit Institutions (SAIs) play an important role in holding governments to account. However, many SAIs including AGSA face serious challenges when trying to evaluate the expenditures and performance of government agencies. Therefore this study suggests that more resources should be invested in the office of the AG so as to allow it to carry out its duties without impediments. Good governance and public finance accountability is becoming increasingly important in the public sector. One means of effecting good governance and accountability is through auditing. For this reason the Office of the Auditor-General through the Constitution of the Republic of South Africa 1996 (Act 108 of 1996 section 216 (1)) was established to facilitate and encourage good governance and effective accountability through auditing. To this end the study assesses the contribution made by the AGSA in encouraging good governance practices in government departments in the Eastern Cape Province.
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Terblanche, Judith. "An information technology governance framework for the public sector." Thesis, Stellenbosch : Stellenbosch University, 2011. http://hdl.handle.net/10019.1/18007.
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Thesis (MComm)--Stellenbosch University, 2011.ENGLISH ABSTRACT: Information technology (IT) has an impact on the accomplishments of the entity (Kaselowski, 2008:83). Traditionally, public sector entities struggle to gain any value from the IT environment and regularly overspend on IT projects. In South Africa the Third King Report on Corporate Governance (King III) introduced ‘The governance of IT’ (IODSA, 2009) applicable to both private and public sector entities. Although generic IT frameworks such as ITIL and COBIT exist and are used by private and public entities to govern the IT environment, public sector entities require a specific IT governance framework suited to the unique characteristics and business processes of the public sector entity. Taking into account the unique nature of the public sector entity, the purpose of this study was to assist public sector entities in their IT governance efforts through the development of a framework to be used to govern IT effectively, since sufficient guidance for the public sector does not exist. Leopoldi (2005) specifically pointed out that a top-bottom framework could be limiting for entities operating in a diverse field and having complicated organisational structures, both characteristics integral to the public sector environment. Since a topbottom and a bottom-top approach fulfil different purposes, both are needed for IT governance in the public sector entity. By combining the two approaches and focusing on the unique environment of the public sector entity, a governance framework can be established. This will ensure that insight has been gained into the IT environment and the business processes and that true alignment between the business and the IT environment for the public sector entity has been achieved. This framework developed will assist the public sector entity in governing the IT environment unique to this industry and will equip public sector management with a framework to govern IT more effectively, while under pressure of public scrutiny.
AFRIKAANSE OPSOMMING: Informasietegnologie (IT) het 'n impak op die prestasies van 'n entiteit (Kaselowski, 2008:83). Openbare sektor entiteite sukkel tradisioneel om enige voordeel uit die IT-omgewing te behaal en oorspandeer gereeld op IT-projekte. Die Derde King Verslag oor Korporatiewe Beheer (King III) het beheerbeginsels vir IT omskryf wat vir beide die private en openbare sektor entiteite in die Suid-Afrikaanse konteks toepaslik is (IODSA, 2009). Alhoewel generiese IT raamwerke, soos ITIL en COBIT, deur beide private en openbare sektor entiteite gebruik word om die IT-omgewing te beheer, benodig openbare sektor entiteite 'n toepaslike IT-beheerraamwerk wat die unieke eienskappe en besigheidsprosesse van die openbare sektor entiteit ondersteun. Die fokus van hierdie navorsing was gerig op die identifisering van ’n IT-beheerraamwerk vir die openbare sektor, om openbare sektor entiteite te ondersteun in die beheer van IT. Aangesien die aard van ’n openbare sektor entiteit verskil van dié van ’n private sektor entiteit, moet die beheer wat toegepas word ook verskillend van aard wees en geen toepaslike riglyne vir die openbare sektor is tans beskikbaar nie. Entiteite wat in 'n diverse omgewing bedryf word en aan 'n komplekse organisatoriese struktuur blootgestel is, mag moontlik deur gebruik te maak van 'n top-bodem beheerraamwerk beperk word (Leopoldi, 2005). Beide hierdie eienskappe is integraal tot openbare sektor entiteite. 'n Top-bodem en bodem-top beheerraamwerk vervul verskillende funksies en in die openbare sektor is beide aanslae noodsaaklik vir die beheer van IT. Deur gebruik te maak van ’n gekombineerde aanslag en op die unieke eienskappe verwant aan die openbare sektor entiteite te fokus, kan effektiewe beheerraamwerk ontwikkel word. Dit sal verseker dat insig in die IT-omgewing en die besigheidsprosesse verkry is en dat belyning tussen die besigheid en die IT-omgewing vir die openbare sektor bereik is. Die beheerraamwerk wat ontwikkel is sal die openbare sektor entiteit ondersteun om die IT omgewing, uniek aan die sektor, doeltreffend te beheer. Die openbare sektor is blootgestel aan skrutinering en bestuur sal nou toegerus wees met 'n beheerraamwerk om die IT omgewing meer effektief te bestuur.
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Legodi, Koena Olivia. "Assessment of human resources records management practices in the Limpopo Department of Agriculture." Thesis, Stellenbosch : University of Stellenbosch, 2011. http://hdl.handle.net/10019.1/6618.
Abstract:
Thesis (MPA)--University of Stellenbosch, 2011.ENGLISH ABSTRACT: The research study assessed records management practices in the Limpopo Department of Agriculture (LDA), with the focus being on human resources records. Human resources records management practices were assessed in four key performance areas, namely: policy and regulatory framework, storage requirements, integrity of paper-based and electronic records, and efficiency and effectiveness of the registry system. The assessment tool, as prescribed in the Best Practice Model for Keeping and Managing Paper-Based Employee Records, was used. Research findings showed that LDA's performance in terms of records management practices do not comply with the set policies and regulatory framework and that the storage conditions are insecure. Research findings were evaluated and possible strategies for improving the management of human resources records are recommended. The adoption of awareness campaigns for staff, a coordinated training programme as well as the provision of support of top management, are some of the strategies recommended.
AFRIKAANSE OPSOMMING: In hierdie navorsingstudie is rekords van bestuurpraktyke in die Limpopo Departement van Landbou (LDL) geassesseer, met die fokus op menslikehulpbronrekords. Die menslikehulpbronrekords is geassesseer op grond van vier kernprestasie-areas, naamlik die beleids- en regulatoriese raamwerk, bergingsvereistes, integriteit van papiergebaseerde en elektroniese rekords, en doeltreffendheid en effektiwiteit van die registerstelsel. Die assesseringstelsel soos voorgeskryf deur die Best Practice Model for Keeping and Managing Paper-Based Employee Records is gebruik. Navorsingsbevindings het getoon dat die LDL se prestasie ten opsigte van rekordbestuurpraktyke nie voldoen aan beleide nie en dat ‟n regulatoriese raamwerk en veilige bergingstoestande nie bestaan nie. Navorsingsbevindings is geëvalueer en moontlike strategieë om die bestuur van menslikehulpbronrekords te verbeter, is aanbeveel. Die ingebruikneming van bewusmakingsveldtogte vir personeel, 'n gekoördineerde opleidingsprogrm en ook die verskaffing van steun deur topbestuur is van die strategieë wat aanbeveel word.
Books on the topic "Auditing – South Africa – Public records":
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Allan, Kate. Paper wars: Access to information in South Africa. Johannesburg: Wits University Press, 2009.
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South Africa. Office of the Auditor-General. Special report of the Auditor-General on the status of the delays in tabling of annual reports and consolidated financial statements of national government for the financial year 2004-05 (as at 31 October 2005). Pretoria: Government Printer, 2005.
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Africa, South. Public Finance Management Act, 1 of 1999 & regulations. Edited by Juta Law (Firm). 4th ed. Claremont: Juta Law, 2009.
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Africa, South. Public Finance Management Act, 1 of 1999 & regulations. Edited by Juta Law (Firm). 7th ed. Claremont, Cape Town: Juta Law, 2011.
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Africa, South. Public Finance Management Act, 1 of 1999 & regulations. Edited by Juta Law (Firm). 6th ed. Claremont: Juta Law, 2011.
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South Africa. Office of the Auditor-General. In support of democracy: Special report of the Auditor-General on his term of office : 1999-2006. [Pretoria: Government Printer, 2006.
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Bronkhorst, M. I. List of the archives of the SABC non-public records (1967-1995). Pretoria: National Archives of South Africa, 1998.
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South Africa. Dept. of Agriculture. Incwadi yokuchasisa lokho okwenziwa umnyango WezoLimo ihambisana nenkomba yomqulu womlandu Oqukethwe yilo Mnyango. [Pretoria, South Africa: Dept. of Agriculture, 2003.
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South Africa. Dept. of Agriculture. Handleiding oor werksaamhede en register van rekords gehou deur die Departement van Landbou. [Pretoria]: Departement Landbou, 2003.
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South Africa. Dept. of Agriculture. Handleiding oor werksaamhede en register van rekords gehou deur die Departement van Landbou. [Pretoria]: Departement Landbou, 2003.
Book chapters on the topic "Auditing – South Africa – Public records":
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Marutha, Ngoako Solomon. "Studying Medical Records Management in the Public Healthcare Sector of South Africa Using Multi-Method." In Advances in Library and Information Science, 404–24. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1471-9.ch021.
Abstract:
This chapter reflects on the lesson learnt from the application of multi-methods in a quantitative study that was conducted to study patient record management in the public healthcare sector. In this study, a questionnaire was the main data collection tool, which was supported by interviews, observations, and document/system analysis data. In conducting the study, triangulation of multi-methods data was performed at different stages of the study. Currently there is no clear framework in social science research about the application of multi-method, mono-method, and mixed method research, which the study intends to clear. The study revealed that quantitative data need to be augmented with some narrative/qualitative data to make an empirical conclusion and recommendations because alone, it may not be completely reliable. Triangulation of multi-methods eliminates bias and closes some gaps where data leave some questions unanswered. The study provides a framework to guide on research method based on methods ingredients.
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Luthuli, Lungile P., and Trywell T. Kalusopa. "The Integration of Medical Records Management Requirements in ICTs." In Advances in Electronic Government, Digital Divide, and Regional Development, 49–67. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2527-2.ch003.
Abstract:
This study comparatively investigates the integration of medical records management requirements in the ICTs/electronic health systems in two hospitals: a public and private hospital in the Umhlathuze Area, KwaZulu-Natal Province, South Africa. The study made a comparison and examined whether the current management practices support service delivery in the context of the Batho Pele principles. In doing this, the study reviewed extensive literature on records management by assessing the depth of the integration of ICTs in the management of medical records in South Africa. The targeted study sample in both the public and private hospital was 193.
Conference papers on the topic "Auditing – South Africa – Public records":
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Hlongoane, Moses Thabang. "Possible Financial Reporting Challenges Faced by Governing Bodies of Public Schools in South Africa." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.13.
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Maboe, Motlhabane Jacobus, and Omotayo Kayode Abatan. "The feasibility of managing electronic Patient Health Records (ePHRs): The case of public clinics in Potchefstroom, South Africa." In 2017 International Conference on Information Society (i-Society). IEEE, 2017. http://dx.doi.org/10.23919/i-society.2017.8354687.