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Effectiveness of Auditing in Public Organizations: The Case of Ministry of Environment and Tourism, Khomas Region, Namibia
Rajesh ARORA, Abraham Pendapala ASHIPALA, Martin Mabeifam UJAKPA, Parcidio ANDRÉ, Iyaloo Ndevahoma, Jacob DAPILAH
Pages - 23 - 31     |    Revised - 27-01-2021     |    Published - 01-04-2021
Volume - 0   Issue - 0    |    Publication Date -   Table of Contents
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KEYWORDS
Audit, Public Sector Organization, Effectiveness, Audit Scope.
ABSTRACT
Public sector auditing strengthens public governance by providing responsible governance in institutions, protecting core values of the public sector entities, ensuring managers and officials conduct public business transparently, fairly, and honestly, as well as with equity and integrity. Notwithstanding this role of auditing in organizations, it seems that some organization, have failed to deliver on the purposes for which they were established and this could be as a result of irresponsible and ineffective management of public resources. Considering this and the little available published literature on the effectiveness of auditing in public organizations in Namibia, this study examined the effectiveness of auditing in public organizations in Namibia. Using a quantitative method to collect and analyze data from 21 participants in the Ministry of Environment & Tourism (Khomas Region), the study found that internal auditing function is not fully independent due to the absence of an audit committee. The study also established that an organizations independence, sufficient funding, and unrestricted access are critical measures to ensure effectiveness of auditing. Also competent staffs, formal mandate, professional audit standards, competent leadership, stakeholders support and objective staffs are important elements that ensure that audit functions aid public sector entities to achieve their objectives. It is recommended that the State Finance Act 31 (1991) be amended to make provision in the current reporting structures of the ministries, to include audit committees. Furthermore, regulations and policy framework to guide the establishment of audit committees should be formulated. Since this study focused only on one ministry, generalization of the study results should be done with caution. Future studies should include more public organizations and if possible, attempt to compare auditing in public and private sectors.
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Professor Rajesh ARORA
Vice Chancellor, Apex University, Arunachal Pradesh, 791102 - India
Mr. Abraham Pendapala ASHIPALA
Student, Business Administration Faculty, International University of Management, Windhoek, 9000 - Namibia
abrahampendapala@gmail.com
Dr. Martin Mabeifam UJAKPA
Senior Lecturer and Faculty Dean, Information and Communication Technology Faculty, International University of Management, Windhoek, 9000 - Namibia
Mr. Parcidio ANDRÉ
Student, Information and Communication Technology Faculty, International University of Management, Windhoek, 9000 - Namibia
Miss Iyaloo Ndevahoma
Student, Information and Communication Technology Faculty, International University of Management, Windhoek, 9000 - Namibia
Mr. Jacob DAPILAH
Lecturer, Faculty of IT Business, Ghana Communication Technology University, Takoradi Campus - Ghana