Introduction The financial reporting landscape in the South African public sector plays a crucial role in ensuring transparency, accountability, and efficient resource management. Proper financial reporting is essential to enable decision-makers, stakeholders, and

Introduction In recent years, South Africa has witnessed a series of corporate failures within its public sector, leading to negative impacts on the economy, public trust, and service delivery. These failures have shed

Introduction Effective risk management is crucial for any organization, and the public sector is no exception. In South Africa, where governmental entities play a significant role in shaping the nation's development, the importance

Introduction  Irregular expenditure has been a persistent issue within the public sector of South Africa, raising concerns about financial mismanagement, accountability, and the optimal use of public funds. This article aims to delve