Jali, Lulu FortunateRamlal, RajeshJori, Richard2023-06-072023-06-072023-03-18https://hdl.handle.net/10321/4773Submitted in fulfilment of the requirements of the Degree of Master of Accounting: Internal Auditing at the Durban University of Technology, Durban, South Africa, 2023.Despite the establishment of Internal Audit Departments in the South African public sector, there is still an increased rate of corruption, fraud, and mismanagement of resources. As a result, in recent years, attention has been focused on how effective these departments are. The aim of this study was to analyse the challenges faced by internal audit departments in the public sector paying particular attention to the eThekwini Metropolitan Municipality. A mixed method research design was adopted, and data was collected using questionnaires and interviews. The target population of this study was the Internal Audit staff of the eThekwini Metropolitan Municipality. Microsoft Excel was used to analyse the collected data and the results are presented in form of tables and charts. The findings of the study showed that the lack of support from management and restrictions on available human resources were highlighted as the most significant challenges faced by employees in the unit. Based on this study's findings, it is recommended that individuals who are professionally and academically qualified be hired to supervise the Internal Audit Functions to reduce the risks associated with fraudulent activities.152 penInternal auditInternal audit functionGood governancePublic sectorGovernance systemRisk managementInternal controlsThesis