An investigation into the powers of the Auditor-General SA and its ability to strengthen the quality of democracy in South Africa
| dc.contributor.advisor | Minter, Tessa | |
| dc.contributor.author | Dhansay, Asief | |
| dc.date.accessioned | 2020-05-27T07:44:05Z | |
| dc.date.available | 2020-05-27T07:44:05Z | |
| dc.date.issued | 2019 | |
| dc.date.updated | 2020-05-26T12:58:22Z | |
| dc.description.abstract | The overall objective of the study is to provide commentary on the extent to which the public sector audit process contributes to the strength of democracy in South Africa by enhancing accountability. By studying audit outcomes, the concerns of the Auditor-General of South Africa (AGSA) around lack of accountability due to auditee non-responsiveness was confirmed. The amendments to the Public Audit Act which give the AGSA the power to sanction individuals is therefore considered necessary as a mechanism to change the culture of non-responsiveness amongst auditees and to therefore ensure accountability going forward. A comparative evaluation was conducted for the Ugandan public service where the Ugandan Auditor General has similar powers. This case study points to the necessity of supreme audit institutions in developing countries having enhanced powers to ensure accountability and thus enhance the quality of democracy, although there may be a trade off with the other dimensions of democracy, bringing in to question the overall quality of democracy. The study also outlines areas for future considerations which may impact on the strength of public financial accountability. | |
| dc.identifier.apacitation | Dhansay, A. (2019). <i>An investigation into the powers of the Auditor-General SA and its ability to strengthen the quality of democracy in South Africa</i>. (). ,Faculty of Commerce ,College of Accounting. Retrieved from | en_ZA |
| dc.identifier.chicagocitation | Dhansay, Asief. <i>"An investigation into the powers of the Auditor-General SA and its ability to strengthen the quality of democracy in South Africa."</i> ., ,Faculty of Commerce ,College of Accounting, 2019. | en_ZA |
| dc.identifier.citation | Dhansay, A. 2019. An investigation into the powers of the Auditor-General SA and its ability to strengthen the quality of democracy in South Africa. . ,Faculty of Commerce ,College of Accounting. | en_ZA |
| dc.identifier.ris | TY - Thesis / Dissertation AU - Dhansay, Asief AB - The overall objective of the study is to provide commentary on the extent to which the public sector audit process contributes to the strength of democracy in South Africa by enhancing accountability. By studying audit outcomes, the concerns of the Auditor-General of South Africa (AGSA) around lack of accountability due to auditee non-responsiveness was confirmed. The amendments to the Public Audit Act which give the AGSA the power to sanction individuals is therefore considered necessary as a mechanism to change the culture of non-responsiveness amongst auditees and to therefore ensure accountability going forward. A comparative evaluation was conducted for the Ugandan public service where the Ugandan Auditor General has similar powers. This case study points to the necessity of supreme audit institutions in developing countries having enhanced powers to ensure accountability and thus enhance the quality of democracy, although there may be a trade off with the other dimensions of democracy, bringing in to question the overall quality of democracy. The study also outlines areas for future considerations which may impact on the strength of public financial accountability. DA - 2019 DB - OpenUCT DP - University of Cape Town KW - Financial Reporting KW - Analysis and Governance LK - https://open.uct.ac.za PY - 2019 T1 - An investigation into the powers of the Auditor-General SA and its ability to strengthen the quality of democracy in South Africa TI - An investigation into the powers of the Auditor-General SA and its ability to strengthen the quality of democracy in South Africa UR - ER - | en_ZA |
| dc.identifier.uri | https://hdl.handle.net/11427/31998 | |
| dc.identifier.vancouvercitation | Dhansay A. An investigation into the powers of the Auditor-General SA and its ability to strengthen the quality of democracy in South Africa. []. ,Faculty of Commerce ,College of Accounting, 2019 [cited yyyy month dd]. Available from: | en_ZA |
| dc.language.rfc3066 | eng | |
| dc.publisher.department | College of Accounting | |
| dc.publisher.faculty | Faculty of Commerce | |
| dc.subject | Financial Reporting | |
| dc.subject | Analysis and Governance | |
| dc.title | An investigation into the powers of the Auditor-General SA and its ability to strengthen the quality of democracy in South Africa | |
| dc.type | Master Thesis | |
| dc.type.qualificationlevel | Masters | |
| dc.type.qualificationname | MCom |