Enhancing effective public sector governance: Effectiveness of audit committees in South African municipalities

Author

Audrey H Legodi

Author

Philna Coetzee

Chapter Author

Lourens Erasmus

Synopsis

Audit committees are formed to provide impartial advice on matters of governance, risk management, internal controls and audits, performance management, compliance and financial reporting. It is alarming to see communities deteriorating due to poor municipal services, despite existing audit committees serving as independent advisory boards. Accountability is key to the success of municipalities; individuals opposing the implementation of improved service delivery should be held accountable.

This book examines the obstacles that hinder audit committees from effectively executing their duties, giving a thorough analysis and resolutions to the South African service delivery crisis. The book's use of the IQA method reveals overlooked variables that South African municipalities and audit committees must contemplate. This methodological contribution results in the construction of a literature framework to substantiate the focus of the study through the identified themes.

This book offers guidelines for municipal audit committees on executing their roles successfully and ethically. It also practically equips regulators, including the National Treasury, provincial treasuries, CoGTA and SALGA, with measures to enhance the efficacy of audit committees. Professional bodies and Best Practices Guidance bodies may augment their standards and ethical codes to guide members serving on audit committees.

Chapters

Foreword

Lourens Erasmus
Preface

Audrey H Legodi
Chapter 1
Contextualisation and research design

Audrey H Legodi, Philna Coetzee
Chapter 2
Constructing themes for the framework

Audrey H Legodi, Philna Coetzee
Chapter 3
Municipal administration

Audrey H Legodi, Philna Coetzee
Chapter 4
The audit committee mandate

Audrey H Legodi, Philna Coetzee
Chapter 5
Appointment of committee members

Audrey H Legodi, Philna Coetzee
Chapter 6
The competence of the audit committee

Audrey H Legodi, Philna Coetzee
Chapter 7
Audit committee challenges when executing their mandate

Audrey H Legodi, Philna Coetzee
Chapter 8
Considerations that impact the effectiveness of the audit committee

Audrey H Legodi, Philna Coetzee