The potential of internal audit to enhance public supply chain management outcomes

[摘要] Public sector reform in South Africa became a reality with the change in political dispensations in 1994. In South Africa the transformation of the public sector became critical in order to provide for a better life for all. This required regulatory frameworks that could establish good governance and a holistic transformation of the public sector. Similar, to other countries financial management reform became critical to establish high performance public sector institutions, but specific to South Africa, to support equity in society.In this study the assumption is made that Internal Audit has a critical role toward the supply chain management framework, especially in relation to the two broad underlying motivations for procurement reform in South Africa. These are good governance and preferential procurement toward socio-economic empowerment. Both Internal Audit and supply chain management are private sector management methodology that forms part of the financial management reform of the public sector.

[发布机构] Stellenbosch University