Audit committees in government departments : an internal audit perspective
Journal Title: Southern African Journal of Accountability and Auditing Research
Volume: Volume 6
Publication Date: 2005
D.P. Van der Nest;
The establishment of audit committees in South African national government departments is not only a legal requirement. These committees must perform certain activities as to be an accountability instrument in the department.
<br>Audit committees must perform functions relating to:
<li>Risk management; </li>
<li>financial reporting oversight; </li>
<li>internal control and </li>
<li>corporate governance. </li>
This study evaluates the performance of audit committees with regard to the abovementioned categories, as assessed by the heads of internal audit of these departments.
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