THE SAIGA RESEARCH AWARD IN GOVERNMENT AUDITING

Background:

The public sector and government auditing in particular has undergone radical reforms in recent years and the accountability arrangements in South Africa’s public sector rate amongst the best in the world today. Against the above background, the Southern African Institute of Government Auditors (SAIGA) identified the need to institute a Research Award which would periodically acknowledge a researcher who has made a substantial and consistent contribution towards government auditing in Southern Africa and the country’s government auditing profession through scholarly endeavours in research and related activities over a sustained period of time. The award, known as The SAIGA Research Award strives to encourage, support and reward independent research, discourse and contributions that advance government auditing and accountability.

The Institute invited nominations from a wide audience, including academics, public sector staff, consultants, researchers and professionals of various professional bodies. After evaluating the submissions, a panel of international experts, comprising of academics and senior government auditors, then made a recommendation to the Council of the Institute which endorsed the Award Panel’s decision. The nomination of any SAIGA office bearer disqualifies that person from participating in the evaluation process relating to the Award.

Award Criteria:

All relevant submissions had to indicate that the nominee has contributed to the South African government auditing body of knowledge, literature and professional pronouncements over a sustained period of time through relevant publications and research based activities. The nominee will also have to have published in the official journal of the Southern African Institute of Government Auditors: The Southern African Journal of Accountability and Auditing Research (SAJAAR).

The Award Panel evaluated the nominee’s contributions against further criteria such as: quantity, relevance to government auditing, originality, soundness of methodology, contribution towards the advancement of the government auditing profession, research effort, diversity within the government auditing discipline.

A synopsis of the work of the first recipient of the SAIGA Research Award:

Prof Dieter Gloeck holds a doctorate in Auditing and is registered with numerous professional bodies. He is a Chartered Accountant (SA), a Registered Auditor and Registered Government Auditor (RGA).

He has presented more than 70 papers at local, national and international conferences and events addressing topics on accounting, auditing, public accountability, public sector financial management and educational themes. He is author, co-author and editor of 32 books on professional literature, auditing education and related topics. His publication also include over 360 scientific and semi-scientific articles in the academic, professional and lay press on topics of accounting, auditing and educational matters and themes.

He has been active, serving on many professional bodies including the Public Accountants’ and Auditors’ Board, the South African Institute of Chartered Accountants and the Southern African Institute of Government Auditors. He is currently the Executive President of SAIGA and serves on numerous committees of the Institute.

Prof Gloeck received the Presidential Award of the Institute of Commercial and Financial Accountants of Southern Africa (now SAIPA) for extraordinary contributions in respect of research and the development of the accounting profession in Southern Africa and the PricewaterhouseCoopers Research Prize for the best article published in the refereed research journal The Southern African Journal of Accountability and Auditing Research. He is member of the editorial board of various national and international scientific journals.

He has made specific contributions to the public sector and government auditing,

Prof Gloeck:

• lead a research team in publishing the first ever Public Sector Fraud Survey

• has presented in access of 100 short courses on the Public Finance Management Act, Treasury Regulations and financial management in the public sector to adult and students audiences

• was appointed by the Auditor-General to research the relationships of audit fees in the public sector ascompared to those in the private sector. The report was used by South Africa’s Audit Commission to report to Parliament on the accountability of the Office of the Auditor-General

• founded and developed South Africa’s first Annual Public Sector Reporting Awards presented by the Southern African Institute of Government Auditors (SAIGA) and has served as Chair of the Awards Committee for nine years

• developed a Common Body of Knowledge and Skills for government auditors, including Government Auditing Experience rules & regulations, and a system of continuing professional development for government auditors – thereby enabling the Auditor-General to have its own professional qualification, tailor-made for South Africa

In receiving the Award, Prof Gloeck pointed out that the advances in accountability in the public sector have, to a large extent passed unnoticed, possibly because they were overshadowed by more sensational issues such as public sector fraud and corruption cases, which captured the imagination of both the public and the media. From a research point of view, the greater openness and transparency in the public sector made it far easier to conduct research and obtain information in general to support one’s research findings.

Given the general research funding structures, and its support from private sector institutions, it was, however, more difficult to secure funding for projects that were directed at public sector issues and government auditing in particular. The contributions made by the Southern African Institute of Government Auditors towards stimulating and supporting research were commendable and this ensured that new ideas were being generated to sustain the momentum of financial and accountability reforms in this large sector.

Prof Herman de Jager, Editor of the Institute’s accredited journal The Southern African Journal of Accountability and Auditing Research (SAJAAR) referred to the pioneering work done by Professor Gloeck in developing a unique qualification for the government auditor and to support this by state-of-the-art research. “Research should be the basis of all professional activities and the government auditing profession has benefited greatly from scholarly activities which also provided the necessary independence.

From left to right: Ms Yvonne Yapi, Council Member of the Southern African Institute of Government Auditors, Prof Dieter Gloeck, recipient of the SAIGA research Award and Prof Herman de Jager, Prof Herman de Jager, Editor of the Institute’s accredited scientific research journal.