Internal controls are essential for managing risks and achieving organisational objectives. This study examines shortcomings in internal controls within SA Army commercialised mess structures using a qualitative content analysis approach. Findings indicate that while controls exist, they are poorly structured, increasing the risk of resource waste and financial mismanagement. The study recommends strengthening preventative, detective, and corrective controls, along with improving training for personnel, to enhance governance and effectiveness within these structures.

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Internal Controls and the Commercialised Mess Setup Within the South African Army

  • Omphemetse L. Dichabe,
  • Phiwayinkosi R. Tambo

摘要

Internal controls are essential for managing risks and achieving organisational objectives. This study examines shortcomings in internal controls within SA Army commercialised mess structures using a qualitative content analysis approach. Findings indicate that while controls exist, they are poorly structured, increasing the risk of resource waste and financial mismanagement. The study recommends strengthening preventative, detective, and corrective controls, along with improving training for personnel, to enhance governance and effectiveness within these structures.