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首页> 外文期刊>Journal of Governance and Regulation >EVALUATION OF THE AUDIT COMMITTEES OF GOVERNMENT MINISTRIES IN NAMIBIA: THEIR COMPOSITIONS, FUNCTIONS AND REGULATIONS
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EVALUATION OF THE AUDIT COMMITTEES OF GOVERNMENT MINISTRIES IN NAMIBIA: THEIR COMPOSITIONS, FUNCTIONS AND REGULATIONS

机译：纳米比亚政府部门审计委员会的评估：其组成，职能和法规

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The aim of the underlying study to this paper is to evaluate the audit committees in the government ministries in Namibia; by assessing their composition, the function and regulations that govern committees. The study used a qualitative approach of inquiry. A purposive sampling method was used as the researcher selected ministries with audit committees. Thematic and content analysis was used in this study. Both primary and secondary and data were used. On primary data, interviews were conducted and recorded with a voice recorder. Secondary data was during the review of existing literature on the subject. The study found that from the 4 government ministries with audit committees, only one ministry consisted of independent members as well as an independent chairperson, while 3 ministries are chaired by members within their organisations. There was clear evidence of lack of accounting / financial /auditing competence among the committee members. This trend is contrary to the best practice which requires that the chairperson of the audit committees be independent of the ministry as well as the members of the audit committee. The finding indicates possibility of lack of capacity to carry out the functions of audit committees; weak internal control systems; chances of conflict of interest and complacency due to the lack of independence. There is avenue for further research as more ministries in Namibia are now establishing their audit committees, especially as the Namibian Code of Corporate Governance (the NamCode) gains more popularity among the public sector.
机译：本文的基础研究旨在评估纳米比亚政府各部的审计委员会。通过评估其组成，管理委员会的职能和法规。该研究采用定性的探究方法。研究人员通过审计委员会选择了部委，因此采用了有目的的抽样方法。本研究使用主题和内容分析。主要和次要以及数据都被使用。在原始数据上，进行了访谈并用录音机记录下来。次要数据是在审查有关该主题的现有文献期间。研究发现，在拥有审计委员会的四个政府部门中，只有一个部门由独立成员和独立主席组成，而三个部门由其组织内的成员主持。有明确的证据表明委员会成员之间缺乏会计/财务/审计能力。这种趋势有悖于最佳做法，后者要求审计委员会主席独立于部委和审计委员会成员而独立。调查结果表明可能缺乏执行审计委员会职能的能力;内部控制系统薄弱;由于缺乏独立性而导致利益冲突和自满的机会。随着纳米比亚更多部委正在建立其审计委员会，还有进一步的研究途径，尤其是随着《纳米比亚公司治理守则》（NamCode）在公共部门中越来越受欢迎。

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