TY - JOUR AB - The point of exit in this research is that there should be an internal audit department in a national government department in South Africa to render a top‐class internal auditing service that is cost‐effective and affordable, preferred by clients, continuously complies with the standards of professional practice of internal auditing and best practice and have a positive impact on the national government department’s bottom line. The empirical research has highlighted several factors, including the ignorance of key role players and lack of professional proficiency on the part of internal auditors, as factors that impede the establishment and operation of an internal auditing function in the public sector in South Africa. It is recommended, that audit committees in the public sector should launch a joint marketing action, directed at key role players, to promote the potential value of a top‐class internal auditing service in the public sector, as well as the factors that impede it. VL - 8 IS - 1 SN - 1022-2529 DO - 10.1108/10222529200000009 UR - https://doi.org/10.1108/10222529200000009 AU - van der Schyf D.B. PY - 2000 Y1 - 2000/01/01 TI - Obstacles in establishing and operating a public sector internal auditing function in a developing country: The South African experience T2 - Meditari Accountancy Research PB - MCB UP Ltd SP - 145 EP - 181 Y2 - 2024/03/29 ER -