Original Research

Examining Auditing as an Essential Element of Financial Management and Good Governance in Local Government

Sindisile Maclean
Africa’s Public Service Delivery & Performance Review | Vol 2, No 2 | a53 | DOI: https://doi.org/10.4102/apsdpr.v2i2.53 | © 2014 Sindisile Maclean | This work is licensed under CC Attribution 4.0
Submitted: 23 November 2016 | Published: 01 June 2014

About the author(s)

Sindisile Maclean, Nelson Mandela Metropolitan University, South Africa

Full Text:

PDF (310KB)

Share this article

Bookmark and Share


The purpose of the article is to address issues of auditing in the context of financial management as a contribution to good governance. Generally, not all local governments have effective and operational audit units and committees. As a result, auditing is not used as an essential element of good governance and this leads to bad audit outcomes like disclaimers and adverse opinions. The bad audit outcomes in local government have motivated the researcher to conduct the study on auditing. There are internal factors within the municipalities as well as external factors that are of interest and directed the researcher to have desire and commitment to make a contribution in this particular field of research. The key issues, amongst others, are principles of financial management, financial strategy, auditing functions such as forensic auditing, fraud auditing, forensic accounting and detection of fraud, including accounting systems and auditor’s role. This article will also attempt to reinforce existing theories and add value to local government financial discourse and good governance.


Local Government; Auditing; Financial Management; Accountability


Total abstract views: 224
Total article views: 489

Crossref Citations

No related citations found.