Reciprocal peer reviews : evaluating potential bias and conflict of interest
- Authors: Baca, Zolile
- Date: 2022-12
- Subjects: Reciprocal , Peer review , Conflict of interests
- Language: English
- Type: Master's theses , Thesis
- Identifier: http://hdl.handle.net/10948/59358 , vital:62074
- Description: External quality assessments are conducted to provide independent reasonable assurance that an internal audit activity is operating in conformance with the Institute of Internal Auditors’ (IIA) Standards, Code of Ethics, and the extent of compliance with international best practices. The assurance provided by an internal audit activity is relied on by various stakeholders in the organisation for decision-making purposes. Therefore, it is crucial for an independent external quality assessment process to be credible and trustworthy for internal audit stakeholders to know that the internal audit activity conforms with the Standards and Code of Ethics, which in turn allows the stakeholders to rely on assurances and advice provided by the internal audit activity. The objective of this study was to determine the potential existence of a conflict of interest and or bias, in fact or in appearance, when reciprocal peer reviews are performed by people working within the same district and who are familiar with each other. A qualitative research method was followed to achieve the objective of this study and answer the primary research question. A single case study approach was followed in this study using municipalities in the Overberg District to answer the primary research question, with a purposive sampling method used to select relevant participants for the study. Participants were the Audit Committee members, the Municipal Managers, and the Chief Audit Executives from the municipalities in the Overberg District. An interview guide was administered by the researcher to collect the primary research data through semi-structured interviews. The interviews were electronically recorded after permission was obtained from each participant, and each interview session was also transcribed. The primary data collected was then analysed using the In vivo coding method. Each interview transcript was manually analysed to identify key words, phrases or statements that agreed or disagreed with the IIA’s guidance pronouncements in relation to the performance of external quality assessments, with a specific focus on the use of reciprocal peer reviews. The findings of this study indicated that most participants did not perceive reciprocal peer reviews performed by persons working within the same district to be without bias and or conflict of interest, in fact or in appearance because of familiarities and close relations that exist between persons working in the same district in the same sector. The findings revealed that participants would consider the process and results of reciprocal peer reviews to be credible and trustworthy if they were conducted across the district or even across the provincial borders. The findings further showed that participants perceived a full external assessment to be the most reliable and trustworthy method to be used because of the external assessors or assessment teams having the necessary training, knowledge, and experience to perform external quality assessments which give the credibility and trustworthiness that is required for the external quality assessment process.. , Thesis (MCOM) -- Faculty of Faculty of Business and Economics Science, School of Applied Accounting, 2022
- Full Text:
- Date Issued: 2022-12
- Authors: Baca, Zolile
- Date: 2022-12
- Subjects: Reciprocal , Peer review , Conflict of interests
- Language: English
- Type: Master's theses , Thesis
- Identifier: http://hdl.handle.net/10948/59358 , vital:62074
- Description: External quality assessments are conducted to provide independent reasonable assurance that an internal audit activity is operating in conformance with the Institute of Internal Auditors’ (IIA) Standards, Code of Ethics, and the extent of compliance with international best practices. The assurance provided by an internal audit activity is relied on by various stakeholders in the organisation for decision-making purposes. Therefore, it is crucial for an independent external quality assessment process to be credible and trustworthy for internal audit stakeholders to know that the internal audit activity conforms with the Standards and Code of Ethics, which in turn allows the stakeholders to rely on assurances and advice provided by the internal audit activity. The objective of this study was to determine the potential existence of a conflict of interest and or bias, in fact or in appearance, when reciprocal peer reviews are performed by people working within the same district and who are familiar with each other. A qualitative research method was followed to achieve the objective of this study and answer the primary research question. A single case study approach was followed in this study using municipalities in the Overberg District to answer the primary research question, with a purposive sampling method used to select relevant participants for the study. Participants were the Audit Committee members, the Municipal Managers, and the Chief Audit Executives from the municipalities in the Overberg District. An interview guide was administered by the researcher to collect the primary research data through semi-structured interviews. The interviews were electronically recorded after permission was obtained from each participant, and each interview session was also transcribed. The primary data collected was then analysed using the In vivo coding method. Each interview transcript was manually analysed to identify key words, phrases or statements that agreed or disagreed with the IIA’s guidance pronouncements in relation to the performance of external quality assessments, with a specific focus on the use of reciprocal peer reviews. The findings of this study indicated that most participants did not perceive reciprocal peer reviews performed by persons working within the same district to be without bias and or conflict of interest, in fact or in appearance because of familiarities and close relations that exist between persons working in the same district in the same sector. The findings revealed that participants would consider the process and results of reciprocal peer reviews to be credible and trustworthy if they were conducted across the district or even across the provincial borders. The findings further showed that participants perceived a full external assessment to be the most reliable and trustworthy method to be used because of the external assessors or assessment teams having the necessary training, knowledge, and experience to perform external quality assessments which give the credibility and trustworthiness that is required for the external quality assessment process.. , Thesis (MCOM) -- Faculty of Faculty of Business and Economics Science, School of Applied Accounting, 2022
- Full Text:
- Date Issued: 2022-12
Xenophobia in South Africa: a socio-legal analysis
- Authors: Sibanda, Samukeliso
- Date: 2011-04
- Subjects: Xenophobia -- South Africa
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10353/25548 , vital:64334
- Description: The ways in which xenophobia continues to express itself in South Africa deserve to be noted at an advanced study. Over the past 15 years the expressions of xenophobia have been accompanied by increased deaths, more discrimination, increase of stereotyping of people of African descent and increased violence towards non-nationals, especially in the poorer parts of South Africa. Many of such xenophobic expressions have gone unnoticed and where they have been noticed, they have received little attention, leading to the exacerbation of the problem. The researcher of this study dwelt on a socio-legal analysis of xenophobia in South Africa. Appreciating the legal connotations and the expressions of xenophobia in South African society is a major concern of this study. To fulfill the objectives of this study, the researcher explores the extent and expression of xenophobia, in addition to analyzing and assessing the efficacy of legislative and other measures aimed to protect non-nationals in South Africa. The study investigates the role of state organizations, government and civil society and evaluates the impact of xenophobia on the enjoyment of human rights by non-nationals. A central objective of this study was to suggest alternative ways of explaining and understanding xenophobia and the responses to it. Empirical research was conducted to explore the extent of xenophobia in South Africa and how and why it is manifested in the way it is. Through in-depth face-to-face interviews it was revealed that the extent and manifestation of xenophobia differs in relation to particular communities, economic set ups and social settings; with poor communities being the most vulnerable to violent xenophobic attacks. Further, it was interesting to note that people have no firm understanding of what xenophobia entails as a social, legal, political and economical phenomenon. Again, it became evident that xenophobia still manifests in a country founded on values of equality, dignity and justice. Moreover, it was established that there is a weak link between law, human action and human behavior. It also became evident that education and sensitization need to be employed if xenophobic perceptions and behaviors are to be sufficiently dealt with. Recommendations were provided upon completion of the study. These included developing the law consciously, thus ensuring that the law has public legitimacy; effective law enforcement and prosecution; human rights education and training (especially in government departments, civil society organizations and institutions of learning); use of media and other communication channels to advocate for non discrimination, equality and respect for human rights, values and integration. Finally, the fight against xenophobia, racial discrimination and other related forms of intolerance needs to be taken up by all members of South African society and Africa at large. , Thesis (LLM) -- Faculty of Law, 2011
- Full Text:
- Date Issued: 2011-04
- Authors: Sibanda, Samukeliso
- Date: 2011-04
- Subjects: Xenophobia -- South Africa
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10353/25548 , vital:64334
- Description: The ways in which xenophobia continues to express itself in South Africa deserve to be noted at an advanced study. Over the past 15 years the expressions of xenophobia have been accompanied by increased deaths, more discrimination, increase of stereotyping of people of African descent and increased violence towards non-nationals, especially in the poorer parts of South Africa. Many of such xenophobic expressions have gone unnoticed and where they have been noticed, they have received little attention, leading to the exacerbation of the problem. The researcher of this study dwelt on a socio-legal analysis of xenophobia in South Africa. Appreciating the legal connotations and the expressions of xenophobia in South African society is a major concern of this study. To fulfill the objectives of this study, the researcher explores the extent and expression of xenophobia, in addition to analyzing and assessing the efficacy of legislative and other measures aimed to protect non-nationals in South Africa. The study investigates the role of state organizations, government and civil society and evaluates the impact of xenophobia on the enjoyment of human rights by non-nationals. A central objective of this study was to suggest alternative ways of explaining and understanding xenophobia and the responses to it. Empirical research was conducted to explore the extent of xenophobia in South Africa and how and why it is manifested in the way it is. Through in-depth face-to-face interviews it was revealed that the extent and manifestation of xenophobia differs in relation to particular communities, economic set ups and social settings; with poor communities being the most vulnerable to violent xenophobic attacks. Further, it was interesting to note that people have no firm understanding of what xenophobia entails as a social, legal, political and economical phenomenon. Again, it became evident that xenophobia still manifests in a country founded on values of equality, dignity and justice. Moreover, it was established that there is a weak link between law, human action and human behavior. It also became evident that education and sensitization need to be employed if xenophobic perceptions and behaviors are to be sufficiently dealt with. Recommendations were provided upon completion of the study. These included developing the law consciously, thus ensuring that the law has public legitimacy; effective law enforcement and prosecution; human rights education and training (especially in government departments, civil society organizations and institutions of learning); use of media and other communication channels to advocate for non discrimination, equality and respect for human rights, values and integration. Finally, the fight against xenophobia, racial discrimination and other related forms of intolerance needs to be taken up by all members of South African society and Africa at large. , Thesis (LLM) -- Faculty of Law, 2011
- Full Text:
- Date Issued: 2011-04
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