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What elements influence the (in-)effectiveness of audit committees of major public entities?
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Title of research project:

 

What elements influence the (in-)effectiveness of audit committees of major public entities?


Means of participation:

Focus groups

 

Deadline to confirm   

participation:

31 January 2018 

 


The research project requires participation from individuals within the following designations for Major Public Entities as per Schedule 2 of the Public Finance and Management Act, 1999 (Act No.1 of 1999).
(1) Focus group 1: Members of the audit committee
(2) Focus group 2: Management team (executive and non-executive directors);
(3) Focus group 2: Internal audit (senior managers or directors); and
(4) Focus group 2: External audit (senior managers or directors);

For the purpose of this study:


Effectiveness of audit committees is defined as the degree to which audit committees achieve their duties successfully as required by legislation and best practices.

Ineffectiveness is the adverse of effectiveness.

The study aims to build on the limited research on the impact of organisational context and processes associated with audit committees, as a whole or by individual committee members, on oversight responsibilities of audit committee (Beasley et al., 20091; Turley & Zaman, 20092).


The study examines the challenges experienced by and strengths of audit committees, in the South African public sector, and furthermore how these are perceived by other stakeholders. Focus groups will be conducted with audit committees and the relevant stakeholders (management, internal audit, and external audit).

The information sought in the study is of a non-sensitive and non-personal nature. 

A focus group should take approximately 4 hours of the participants’ time. The focus groups will be conducted as follows:

 

 

 

Focus Group:

 

Focus Group 1

Focus Group 2

Date: 15 February 2018

 

22 February 2018

 

Participants:

Audit Committee Members

 

Management team

(executive and non-executive directors)

Internal Auditors

(senior managers or directors)

External Auditors

(senior managers or directors)

 

 

Time:

 

 

08:30 - 12:30

 

 

08:30 - 12:30

 

Venue:

 

UNISA

 Kgorong Building

 Conference Room 3

 

 

UNISA

 Theo van Wyk Building

 Seminar Room 10-94 (floor 10)

 

 

 


National Treasury supports this research project. The envisaged output of this study will be articles publishable in accredited journals. This study could inter alia enhance the effectiveness of audit committees in public and private entities.


The focus groups will be conducted by focus group facilitator, Carl du Preez, an Educational Psychologist and Research Consultant, who has a wealth of experience in facilitating focus groups. Informed consent will be obtained from the focus group participants before they commence with the sessions. Participants will also be informed that their privacy and confidentiality will be guaranteed and that they can withdraw or choose not to participate at any time during the focus group. The sampling, data gathering and processing of the relevant data will be undertaken in a manner that is respectful of the rights and integrity of all parties as stipulated in the UNISA Research Ethics Policy.

The information from individual participants will at all times be treated as confidential. Their names, or that of the institution they represent, will not be linked to their individual contributions to this study; instead, a respondent number will be allocated to their responses. 

The information obtained from the focus group will be used for academic research purposes only and the data obtained will be filed and protected for five years where after it will be destroyed


Individuals who are interested in participating are to contact the researcher directly:

Contact to participate 

Nolo Pududu CA(SA) / MCom 

Senior Lecturer Department of Financial Governance
College of Accounting Sciences
Tel: 012 429 3532

pududml@unisa.ac.za 
082 416 4480 


 

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