Factors Limiting Internal Audit Efficiency in Provincial Governance Systems of South Africa

Internal audit function (IAF) has a favourable impact on the overall functioning of provincial governance systems. There is, However, op-erational challenges that impedes their effectiveness. The study aims to attain IAF efficacy and ensure it adds value to the provincial gov-ernment operations and attains departmental objectives. The study is based on 260 purposively selected Western Cape Government IAF participants. The study employed mixed research methods. Question-naires, telephones interviews and focused group discussion were use as data collection instruments. Thematical was used to analyse tele-phone interviews and focused group discussion, whereas descriptive statistics was used to analyse quantitative data. The study found that there are independence issues, limited resources hindering training and completion of audits, and a lack IAF’s recognition and IAF receives a low status in the organisation. There is a lack of management sup-port. The study provides factors that hinders IAF efficacy within South Africa's provincial governance systems.