Abstract
This study evaluated audit committees in the government ministries in Namibia by
assessing their composition, function and regulations governing them. The study used
the qualitative method. A purposive sampling method was used as the researcher
selected ministries with audit committees. Thematic and content analysis was used in
this study. The researcher used primary and secondary data. On primary data, interviews
were conducted and recorded with a voice recorder. Secondary data were used to review
the existing literature.
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. The
other 3 ministries are chaired by members within their organisation. The 2 ministries are
chaired by the Permanent Secretary and one by a medical doctor and 1 ministry is
chaired by an outsider. This is contrary to the best practice, which requires that the
chairperson of the audit committee should be an independent member as well as the
members of the audit committee. The majority of the audit committee members should
preferably be non-executive directors
KANDANDU, A (2021). An Evaluation Of The Audit Committees In Four Selected Government Ministries In Namibia. Afribary. Retrieved from https://afribary.com/works/an-evaluation-of-the-audit-committees-in-four-selected-government-ministries-in-namibia
KANDANDU, ANGELA "An Evaluation Of The Audit Committees In Four Selected Government Ministries In Namibia" Afribary. Afribary, 28 Apr. 2021, https://afribary.com/works/an-evaluation-of-the-audit-committees-in-four-selected-government-ministries-in-namibia. Accessed 18 Dec. 2024.
KANDANDU, ANGELA . "An Evaluation Of The Audit Committees In Four Selected Government Ministries In Namibia". Afribary, Afribary, 28 Apr. 2021. Web. 18 Dec. 2024. < https://afribary.com/works/an-evaluation-of-the-audit-committees-in-four-selected-government-ministries-in-namibia >.
KANDANDU, ANGELA . "An Evaluation Of The Audit Committees In Four Selected Government Ministries In Namibia" Afribary (2021). Accessed December 18, 2024. https://afribary.com/works/an-evaluation-of-the-audit-committees-in-four-selected-government-ministries-in-namibia