| dc.description.abstract | The Office of the Auditor General’s (the OAG’s) primary mandate is to audit and ensure the
best practices of financial management among public sector entities. However, despite this
mandate being driven by the national constitution, significant deviations from the
international best practices have been seen to be rife within the OAG. This study, therefore,
sought, to determine the socio-factors that impact on the audit performance of the Office of
the Auditor General. To help achieve this objective, a quantitative method approach was
adopted. The population for the study comprised 16 senior management members of the
OAG, 36 audit team leaders for each of the 36 Government Ministries, as well as the 25
Parliamentary Audit Committee (PAC) members. Convenient sampling was used. The results
of the study provided invaluable insights into how the OAG can improve its effectiveness in
achieving its mandate. Inadequate working tools, bureaucratic systems, statutes and legislation
emerged as the most significant factors affecting the performance of the OAG. Regarding the
economic factors, poor financing of auditing operations and poor staff remuneration were
the most dominant ones. Overall, non-economic factors superseded the economic factors in
influencing the performance of the audit office. Since the auditor was identified as a key
player in this study, the researcher recommended that the welfare of the auditor be taken
seriously in order to ostensibly address issues such as low staff morale, lack of motivation
and poor remuneration. As a long-term solution, it is recommended that the Office of the
Auditor General be commercialised so as to ideally address inadequate resource problems. | en_US |
