Audit outcomes of Justice portfolio

Financial year ended 31 March 2012

October 2012

2

2

Reputation promise/mission

The Auditor-General of South Africa has a constitutional mandate and, as the Supreme Audit Institution (SAI) of South Africa, it exists to strengthen our country’s democracy by enabling oversight, accountability and governance in the public sector through auditing, thereby building public confidence.

LimitedModerate ModerateExtensive Extensive

Oversight assuranceSecond level of assurance

Management assuranceFirst level of assurance

Independent assuranceThird level of assurance

Senior manage-

ment

Accounting Officer /

Authority

Executive Authority

Legal & Risk Committee

Audit Committee

Coordinating Institutions

Oversight Internal Audit

External audit

Extensive Moderate Limited

Combined Assurance on risk management in the Public Sector

Required Assurance Levels

Actual Assurance Levels

Extensive

Controls – leadership & interactions/ commitment

Controls – Financial &

performance

Controls – leadership

Not assessed

Controls Interactions/ commitments

Controls Interaction/ commitments

Meets required level of assurance

Significantly lower than required level of assurance

Provides some level of the required level of assurance

44

Three year audit outcome

55

Drivers of Internal Control

66

Movement in key controls

7

Status of focus area

8

Material misstatements in submitted financial statements

9

Areas of qualification in financial statements

10

Movement in detailed financial statement qualifications

11

Predetermined objectives( PDO) findingsAuditees with no

PDO findingsAuditees with PDO findings

12

Findings on compliance with laws and regulations

Auditees with compliance findings

Auditees with no compliance findings

13

Irregular and Fruitless and wasteful expenditure

14

Summary of findings on SCM

15

HR Management- Key findings

16

Root Causes