Internal Audit Effectiveness and Financial Accountability in the Provincial Treasuries of South Africa

Provincial Treasuries are responsible for assisting the National Treasury in enforcing compliance with measures established South African constitution, which stipulates public sector expenditure control and transparency. This study aims to examine relationship between internal audit effectiveness financial accountability of Africa. The theoretical inclination is on stewardship theory. research based a quantitative approach draws secondary data performance from nine provincial treasuries Analyses were done using fixed effect regression after conduction Hausman tests, Augmented Dickey-Fuller tests (ADF) Philips Perron (PP). Findings indicate that can enhance across all programmes Government departments should embrace as monitoring tool evaluate service delivery performance, but not punitive initiative. In addition, educational training staff be very effective achieving government control. paper provides veritable case higher institutions regarding qualification versus experience implications accountability; it also offers an agenda further research.