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close this section of the library The University of the South Pacific -- Finance

View the PDF document Good governance and internal auditing : a case study of the University of the South Pacific
Author: Manoa, Afa'ese.
Institution: University of the South Pacific.
Award: M.A.
Subject: The University of the South Pacific -- Administration, The University of the South Pacific -- Appropriations and expenditures , The University of the South Pacific -- Finance, Corporate governance -- Fiji, Universities and colleges -- Oceania -- Administration , Universities and colleges -- Oceania -- Case studies
Date: 2001.
Call No.: pac HD 2641 .M25 2001
BRN: 928361
Copyright:Over 80% of this thesis may be copied without the authors written permission

Abstract: 'Good governance' as a development concept has impacted the process of development globally. Since its introduction by the World Bank in the early 1980s to remedy the rising tide of corruption especially in Africa, 'good governance1 has become part of the conditionality required by stakeholders, funding donors and countries before awarding funds for developmental projects. The meaning and emphasis of good governance has evolved over the years from mere compliance with rules, regulations and policies to a wider scope of democratisation and empowerment of the mass of people through participatory development and the encouragement of the civil society to take a more active role in the decision making process. Good governance is characterised by four key components which are: accountability, transparency, equity and predictability. Of the these, accountability is considered paramount. Accountability is Concerned with ensuring of the existence of efficient and effective control mechanism within a system or organisation. Internal auditing is a key control feature of an internal control system and it is therefore an integral part of good governance. The University of the South Pacific is a recipient of funds from twelve member countries of the Pacific region and other funding agencies. Its annual recurrent budget is largely funded by outside sources to the extent of 72 per cent, The smaller portion of the budget is funded by internal income generated mainly from student fees and other income generating activities. The 1997 Cairns Action Plan required reform programs to be executed by the University Administration to ensure greater accountability and transparency. This research looked into the manner in which the University of the South Pacific carried out its operation to ascertain whether or not best management practices and good governance were practiced. The findings of the research revealed that the University Administration was very much in keeping with the narrower view of good governance which primarily concentrated on the improvement of policies, rules and regulations and compliance with such rules. However, it was evident that there was a great need for improvement in terms of wider participation of both staff and students in the policy making process of the university. The research revealed that academic staff members played a very little role in the major decision making process and felt left out of the whole system of management. It is suggested that the University of the South Pacific move further from its present stand on good governance and encourage a wider participation of the 'civil society' within the university family to ensure the achievement of increased performance in service delivery in all aspects of operation, be it academic or administrative.
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