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Internal audit’s evolving performance role: lessons from the South African public sector

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Asogan Moodley, Barry Ackers, Elza Odendaal
Journal: Journal of Accounting & Organizational Change
Journal of Accounting & Organizational Change (2022) 18 (5): 704–726.
https://doi.org/10.1108/JAOC-05-2021-0063
Published: 17 November 2021
... effectively providing public goods in accordance with societal expectations, in an economic and efficient manner (Chowdhury and Shil, 2017 ; Raaum and Morgan, 2009 ; South Africa, 1999 ; Swedish National Audit Office, 1999). Organisational performance management (OPM) was one of the mechanisms...
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