Professional Certification and Audit Quality in the South African Public Sector

Abstract

South Africa continues to experience persistent governance challenges within public sector institutions despite the existence of internal audit units mandated by legislation and governance frameworks. This study investigates the perceived influence of the Certified Internal Auditor (CIA) designation on auditor competence, audit quality, governance effectiveness, and audit outcomes. Guided by Human Capital Theory and Agency Theory, the study adopts a qualitative research approach. Semi-structured interviews were conducted with internal auditors, chief audit executives, audit committee members, and representatives of professional bodies. Data were analysed using thematic analysis. The findings indicate that CIA certification enhances technical competence, professional scepticism, risk assessment capabilities, and adherence to international auditing standards. Participants further perceived that higher levels of professional competence contribute positively to audit quality and governance effectiveness. However, certification alone was found to be insufficient to address systemic governance failures without organisational support, ethical leadership, accountability mechanisms, and management responsiveness to audit recommendations. The study contributes to the internal auditing literature by proposing and empirically exploring a conceptual pathway linking CIA certification, auditor competence, audit quality, governance effectiveness, and improved audit outcomes. The findings have implications for policymakers, public sector institutions, universities, and professional bodies seeking to strengthen governance and accountability.