Adoption of combined assurance within supply chain management in the Cape Winelands District of South Africa

Ethics Clearance reference: 2021_FBMSREC_070

Once consent was obtained from the ten participants, they then completed the structured interview questionnaire, and returned it to the researcher via email. When the researcher had received all of the participants’ completed questionnaires, each one was reviewed to determine whether or not the subject had answered all of the questions correctly and thoroughly. The data were organised and the participants’ perceptions and comments were subsequently categorised after an in-depth analysis of the data in an excel spreadsheet. After analysing the demography of study’s participants, the analysis categorised responses into assessing the IAF and its involvement in the internal audit process in the Cape Winelands District Municipality. Next, the policies, practice guides and procedures that inform this municipality were considered with recommendations relating to the internal audit from the last municipal audit. Then, risk management was assessed within the SCM function, focusing on the IAF’s role. The analysis then shifted to the Cape Winelands District Municipality's last internal audit and concluded with participant thoughts on adopting combined assurance models to mitigate risk in SCM.