A Descriptive Analysis of the Possible Causes of the Inverse Audit Outcomes: Case of Supply Chain Management of the KwaZulu-Natal Province, South Africa

Sakhile Manyathi, Ferdinand Niyimbanira


Determining the most quantitative possible root causes of the inverse audit reports, will discover whether inadequate training and compliance enforcement are among the top possible determinants of the inverse audit reports received by the KwaZulu-Natal (KZN) Provincial Administration for the financial year 2007/2008. It is recommended that management consider building professional networking opportunities, identify opportunities for country-level networking and mentoring, as well as communities of practice related to procurement through supply chain management (SCM); engage existing professional associations (private and public sector) for example Chartered Institute of Purchasing and Supply. It is also recommended that segregation of duties among SCM practitioners will bring about efficiency in procurement practices. This implies that employees understand and see the need for the segregation of duties, as one of the elements with which to curb fraud and bring about efficiency in SCM operations, this was strongly agreed by 63 percent of the respondents. It is further recommended that there must be a review of current legislation that regulates Public Sector procurement. This infers that Public Sector procurement legislation does not address the needs of public procurement ultimately service delivery, a collective 59 percent of the respondents strongly agreed.

DOI: 10.5901/mjss.2014.v5n16p82

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This work is licensed under Creative Commons Attribution 3.0 License.

Mediterranean Journal of Social Sciences ISSN 2039-9340(Print) ISSN 2039-2117(Online)

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