scholarly journals Promoting Good Governance through Internal Audit Function (IAF): The Nigerian Experience

2016 ◽  
Vol 9 (5) ◽  
pp. 196
Author(s):  
Taiwo Olufemi Asaolu ◽  
Samuel Adebayo Adedokun ◽  
James Unam Monday
Keyword(s):  
Quality Of Service ◽  
Public Sector ◽  
Professional Competence ◽  
Good Governance ◽  
Internal Audit ◽  
The Public ◽  
Audit System ◽  
Internal Audit Function ◽  
Public Organisations

<p>The subject of governance has become a pertinent issue for business, government, politics, and the general public. In both the private and the public sectors, there is an increasing demand for good governance in terms of accountability and transparency, and internal audit function within organizations has an important role to play in the achievement of these objectives. This study therefore assessed the effects of internal audit function (IAF) on good governance in the public sector in Nigeria. Primary data was obtained through the administration of structured questionnaire to purposively selected respondents comprising Head of Internal Audit, Director of Finance and Supplies, and Head of Local Government Administration, in 33 public sector organizations in Oyo State, Southwestern Nigeria. A total of 99 respondents participated in the study. IAF was measured by independence of internal audit system, scope of work, professional competence, examination process, and management support, while quality of service, management of public resources measured good governance. Data obtained was analysed using correlation analysis and multiple regression technique. The results showed that the effectiveness of IAF in Nigerian public sector organisations was moderate since internal audit system in the public organisations was not absolutely independent and professional competence was limited due to the challenge of insufficient funds to successfully carry out its duties. Moreover, the study revealed that IAF had significant and positive effect on the quality of service delivery and management of resources in the public organisations. The study concluded that internal Audit function is a veritable tool for promoting good governance in the Nigerian Public Sector. This study therefore recommended that there should be legal mandate in public sector organisations that allows government information to be publicly published and special funds should be made available to internal auditors as it would enhance effectiveness of internal audit function and boost good governance in the organisations.</p>

The Impact of Information Technology (IT) on Assessing the Quality of Notifications Based on Standard No. 2420 in the Public Sector in Kuwait

2021 ◽  
Vol 13 (8) ◽  
pp. 88
Author(s):  
Bader H. O. Alshammari ◽  
Sulieman Hussien Albeshtawi
Keyword(s):  
Information Technology ◽  
Statistical Analysis ◽  
Public Sector ◽  
Communication Systems ◽  
Internal Audit ◽  
The Public ◽  
Several Variables ◽  
The Impact ◽  
Public Bodies

The researcher aimed to explore impact of information technology (IT) on assessing the quality of notifications based on standard No. 2420 in the public sector in Kuwait. He aimed to explore the impact of several variables - like: computers &amp; software, communication systems, and IT users&rsquo; skills &ndash; on the quality of notifications based on standard No. 2420 in the public sector in Kuwait. The population consists from all the internal audit departments in ministries and public bodies in Kuwait. The researcher has chosen a conveyance sample consisting from 200 individuals. He distributed questionnaire forms to them. 167 questionnaire forms were retrieved. They are valid for statistical analysis. The researcher found that information technology (IT) has a significant impact on assessing the quality of notifications based on standard No. 2420 in the public sector in Kuwait.

scholarly journals Choice and Information in the Public Sector: A Higher Education Case Study

2012 ◽  
Vol 11 (2) ◽  
pp. 171-182 ◽  
Author(s):  
Jamie Harding
Keyword(s):  
Higher Education ◽  
Quality Of Service ◽  
Public Sector ◽  
Public Services ◽  
Student Survey ◽  
Prospective Students ◽  
Consumer Evaluations ◽  
The Public

Successive governments have encouraged the view of users of public services as consumers, choosing between different providers on the basis of information about the quality of service. As part of this approach, prospective students are expected to make their decisions about which universities to apply to with reference to the consumer evaluations provided by the National Student Survey. However, a case study of a post-1992 university showed that not all students made genuine choices and those who did tended to be in stronger social and economic positions. Where choices were made, they were infrequently based on external evaluations of quality.

scholarly journals PENERAPAN GOOD GOVERNANCE DALAM PELAYANAN PUBLIK (Studi Tentang Kualitas Pelayanan Elekronik Kartu Tanda Penduduk Berbasis Good Governance Di Kecamatan Sukolilo Surabaya)

2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Arif Cahyadi ◽  
Bagoes Soenarjanto
Keyword(s):  
Quality Of Service ◽  
Data Analysis ◽  
Public Service ◽  
Good Governance ◽  
The Public ◽  
The Government ◽  
Gathering Data

Implementation of good governance in public service. The principles of good governance is the government whether it is done in the government in the implementation of the public service. So this research aims to determine and analyze the value of the application of good governance and also knowing and analyzing yhe value of the quality of public service in the Sukolilo in Surabaya. The gathering data carried out by using interviews conducted with the head of the sie the government, as well as questionnaires in the spread of the Sukolilo in Surabaya with the amount of an informant for the 25 people who take care of the sevice E – ID cards, and also use techniques the observation of data – data obtained from the Sukolilo in Surabaya. The data analysis carried out in this study is the reduction of data to select the data according to the research, also the presentation of data with the present data that has been reduced and obtained from the Sukolilo, Surabaya, and also use techniques of pigeons gathered to conclude the data that has been reduced and is served. The results of this that the value of the implementation of the principle of good governance in the service of the E – ID cards in the Sukolilo of Surabaya was enough it’s fine with the value of approximately 21,6 and obtained also the results of this research that the value of the quality of service E – ID cards in the Sukolilo of Surabaya was enough it’s fine with the value of approximately 51. Keywords: good governance, the quality of public service. 

scholarly journals TENDENCIJE U RAZVOJU EKSTERNE I INTERNE REVIZIJE U JAVNOM SEKTORU U ZEMLJAMA EU I BALKANA

2018 ◽  
pp. 057
Author(s):  
Ljiljana Bonić ◽  
Dejan Jakšić ◽  
Kristina Mijić
Keyword(s):  
Public Sector ◽  
Good Governance ◽  
Internal Audit ◽  
Financial Statements ◽  
General Purpose ◽  
Integral Approach ◽  
Public Funds ◽  
The Public ◽  
Public Resource ◽  
Assurance Services

Although they have different and clearly defined roles, the general purpose of external and internal audit in the public sector is to contribute to good governance of public funds, that is, efficiency, effectiveness and economy of public administration. As part of the numerous reforms in the public sector of the EU countries, as well as the Balkan countries, which began at the beginning of the 21st century, the external audit of the public sector (state audit) is developing an integral approach in its scope of work, which means providing attestations to the Parliament and the citizens of the state that the public funds are used effectively, efficiently and economically, and that the financial statements and operations of the public sector entities are in line with professional and legal regulations (emphasis is on the performance audit). The internal audit of public funds users, in addition to providing assurance services, is increasingly focused on advisory services with the aim of providing management with support in improving public resource and risk management, the efficiency of spending public funds and the provision of quality public services.

The Experience of Person-Role Conflict in Doctors Expected to Terminate Pregnancies in the South African Public Sector

2003 ◽  
Vol 33 (1) ◽  
pp. 10-18
Author(s):  
Patricia Caldas da Costa ◽  
Fiona Donald
Keyword(s):  
Quality Of Service ◽  
Public Sector ◽  
South African ◽  
Role Conflict ◽  
The Public ◽  
On Demand ◽  
Obstetrics And Gynaecology ◽  
Personal Experiences ◽  
Potential Impact

This study examines the experiences of person-role conflict amongst doctors working in obstetrics and gynaecology with regard to the provision of abortion services in the public sector. Fifteen doctors were interviewed in order to assess their personal experiences and the role forces that were evident, especially in situations where doctors were confronted with the expectation that they terminate pregnancies either on demand or for social reasons. This study explores the role forces that are operating, attitudes towards abortion versus willingness to perform abortions, the potential impact on the quality of service provided, and the personal implications of person-role conflict for the doctors.

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