https://etd.cput.ac.za/handle/20.500.11838/74 Wed, 15 Apr 2026 13:33:01 GMT 2026-04-15T13:33:01Z https://etd.cput.ac.za/handle/20.500.11838/4323 Title: The influence of online ordering systems on Cape Town restaurants Authors: Msi, Siyasanga Abstract: During the COVID-19 outbreak in 2020, there was a noticeable shift towards digital transformation and increased reliance on ICT-based business solutions. This phenomenon was observed in all economic sectors on a global scale when the lockdown measures were imposed by governments worldwide to halt the spread of COVID-19. Considering this, the reliance of many South African restaurants on third-party delivery platforms like Mr. D, Bolt Food and Uber Eats increased and became imperative to ensure the sustainability of their economic activity, especially considering the closure of numerous restaurants that lacked the necessary digital capacity. Owing to the digital capacity of these food delivery platforms, they facilitated seamless communication between restaurants and customers by providing online ordering systems (OOSs) and food delivery services (FDSs) for restaurant businesses. The collaboration of restaurants with third-party digital platforms had a profound impact on the restaurant industry during the pandemic. Although online ordering systems (OOSs) are becoming more common among restaurants to enhance operational efficiency, the long-term impacts of outsourcing online ordering systems to third-party service providers on the financial, operational and strategic performance of small and independent restaurants remain underexplored. Hence, the main objective of the study was to investigate the influence of online ordering systems and to determine the extent to which restaurants owners/managers are dependent on third-party delivery platforms for (OOS) and (FDS) in a COVID-19 free society. In addition, the study sought to ensure the continued implementation of these systems in restaurants through the exploration of risk management issues associated with the use of third-party online ordering systems. To achieve this task, quantitative research approach was adopted. A total of 133 questionnaires were distributed to restaurant owners/managers operating within the Cape Peninsula and 124 were returned. Four of the returned questionnaires were excluded due to incomplete information, which resulted in an overall response rate of 90%. Non- probability sampling techniques were employed to draw a sample of restaurants that were conveniently reachable. As the response was calculated at the above rate, data from 120 restaurants in Cape Town were analysed, specifically targeting restaurants in the suburbs rather than townships owing to security concerns and the limited presence of restaurants in township areas. Data showed that more than 90% of the restaurants have adopted and online ordering systems and have collaborated with the best three local delivery applications. Major factors that attributed to outsourcing online ordering systems are wider customer reach and an increase in revenue. Despite the lack of comprehensive implementation of enterprise risk management, 80% of these restaurants are taking proactive steps to manage risks associated with the use of (OOSs) offered by a third-party delivery platform. This study provides significant implications for small and independent restaurants in South Africa. This shows how local restaurant operators can strategically utilize these third-party online food ordering and delivery platforms to improve operational efficiency and service quality. This strategic utilization can also help restaurant owners and/ managers to establish long-term resilience and adaptability in a post-pandemic economy. The insights gleaned from this research study can guide emerging restaurant owners, policy makers, and technology providers on how to effectively support the digital transformation of the restaurant industry in Cape town for sustained growth. Description: Thesis (Master of Internal Auditing)--Cape Peninsula University of Technology, 2025 Wed, 01 Jan 2025 00:00:00 GMT https://etd.cput.ac.za/handle/20.500.11838/4323 2025-01-01T00:00:00Z https://etd.cput.ac.za/handle/20.500.11838/4200 Title: Employee perceptions of the function of internal auditing in municipalities within the West Coast District Authors: Ndyalivane, Akhona Abstract: According to the Institute of Internal Auditors (IIA) Global Internal Audit Survey on measuring the value of internal auditing (IA), "the fundamental principle of an IA role is that its significance is defined by its organisational value" and its value is expressed in its perceived contribution to the employees. The concern therefore arises whether the employees' regard the internal auditing function (IAF) at South African municipalities as adding value and whether such facilities can be considered helpful to them. South African municipalities are formed through the provisions of law, offering service to residents of South Africa by delivering a variety of basic services. IA activities in municipalities help with enhancing transparency and improving the quality of public services and efficient administration. Thus, IA activities are crucial within local governments (LGs) for continuous assessment of their operational plans and recommended business processes to assure that citizen's goals are achieved. The role of the IA department or unit (IA in short) in every municipality is to support the municipal management by reviewing, assessing and assisting to improve and ensure adequate internal monitoring systems and achieving its goals. IA goals include the provision of primary services by means of assessing risk management, control and governance procedures as well as the efficiency of the different insurance and consulting facilities outlined in the assessment report in each municipality (IIA, 2016:23). The research problem statement reads as follows: IA in the West Coast District municipalities is adversely affected by the perceptions of employees of the internal auditing function (IAF) within these municipalities. A clear understanding within the context of this study is achieved through issuing standardised questionnaires to employees of the WCDMs, enabling them to describe their experiences and expectations of the IA function within the WCDMs and to share the employees' views of the barriers affecting IA activities. A total of 200 questionnaires were issued to employees within the 5 WCDMs. From the data analysis and findings derived in this study, the IA function performed by municipalities within the West Coast District has become clear and are thoroughly understood by employees. The expectation arising from the results of the study is that the experiences and expectations shared by the participants will improve the strategic role of the IA function' within IA (referring to IA departments) and enhance IA operations across the WCDMs. This will add value to the IA departments' operations, enhance risk management effectiveness, and achieve successful process control and governance implementation. Description: Thesis (Master of Internal Auditing)--Cape Peninsula University of Technology, 2024 Mon, 01 Jan 2024 00:00:00 GMT https://etd.cput.ac.za/handle/20.500.11838/4200 2024-01-01T00:00:00Z https://etd.cput.ac.za/handle/20.500.11838/4196 Title: Usage patterns of the fraud risk management framework within small retail enterprises operating in Cape Town Authors: Efile, Jonathan Ebombo Abstract: The South African Small Business Act No. 102 of 1996 considers small and medium enterprises (SMEs) as distinctive small business entities that are owned solely or by multiple owners, operating nationally in various sectors of the country's economy. SMEs contribute substantially to job creation, enhancement of economic growth and poverty alleviation. Despite the fact that SMEs have contributed positively towards the economic development, particularly in South Africa, prior research has shown that these business entities are affected by fraud more heavily than larger organisations. The focus on the prevention and control of fraud generally tends to be on larger organizations, and research examining fraud within SMEs is limited. This study investigates the factors that may contribute to the existence of undetected fraud within small retail lending to these entities. The study followed a quantitative research methodology classified as survey research as it used a questionnaire to collect and process large amounts of data. In total, 150 questionnaires were collected from retail SMEs management (owners and/or managers) operating in Cape Town since they aligned with the delineation criteria for this study. A positivist paradigm was implemented in undertaking the research and quantitative methodology was used in analysing the data for the research. The research findings avail the fundamental causes of fraud risks within SMEs including inadequate fraud risk management as well as weak internal control systems, resulting in undetected fraud. Undetected fraud that the SMEs were not fully aware of, results in loss of assets, profitability and negative cash flow. It is conclusive to say, based on the research findings that the majority of SMEs do not make satisfactorily use of fraud risk management framework as method for controlling the risk of fraud within their organisations. It is recommended that SMEs effectively manage fraud risks and make use of (or implement if non-existent) adequate fraud risk management framework(s) within their organisations. This framework will enable small retail owner/managers to gain knowledge of varied threats they are faced within daily operations and help them to better respond to these risks. Description: Thesis (Master of Internal Auditing)--Cape Peninsula University of Technology, 2025 Wed, 01 Jan 2025 00:00:00 GMT https://etd.cput.ac.za/handle/20.500.11838/4196 2025-01-01T00:00:00Z https://etd.cput.ac.za/handle/20.500.11838/4149 Title: Independence and performance of internal audit functions within Zimbabwean state universities Authors: Makumbe, Melania Chenjerai Abstract: The importance of an independent internal audit function (IAF) cannot be ignored as it adds value and improves the operations of an organisation. Particularly, there is a need for practical solutions to the corporate governance problems faced by higher education institutions (HEIs), yet research in this domain is still scarce. This study, therefore, assesses the performance of the internal audit functions in the Zimbabwe state universities (ZSUs) in terms of independence and its influence on the performance of ZSUs, which is understudied in current literature. The relationships between key factors, namely audit committee, top management, legal mandate, internal audit quality and the independence of the IAF, are empirically tested. The relationship between independence and performance of the ZSUs is also examined through the Indirect variables that affect the independence of the IAF through the audit committee, top management, legal mandate, and internal audit quality. This study established that the independence and performance of the IAF cannot be explained by one theory; rather, it requires a combination of economic, behavioural, and systemic theories to be integrated to robustly test the proposed conceptual model of the study. Therefore, the agency theory (economic) was used to explore the principal-agent relationship, while the stakeholder theory (behavioural) addressed the social relationships. The institutional theory (systemic) covered the rules and regulations and their enforcement, and the protection motivation theory was used to explain the incentive behind the behaviour of the internal auditors. This research triangulated the aforementioned theories to address the internal audit phenomenon through a collective lens and gain understanding from different perspectives. Data was gathered using a mixed methodological approach consisting of in-depth interviews and an online self-administered questionnaire. A total of eleven (11) in-depth interviews were conducted with the chief internal auditors (CIA) of the ZSUs to gain in-depth knowledge about the status and independence of the internal audit functions. Further, two hundred and seventy-nine (279) responses were obtained from auditees within the state universities in Zimbabwe. The qualitative empirical data was analysed through content analysis derived from the in-depth interviews. The findings showed that the internal audit functions in Zimbabwean state universities were not independent. The empirical results revealed that the departments lacked resource independence as they were under the Vice-Chancellor’s programme for budgeting purposes. Chief among the factors that contributed to the lack of independence of the IAF was top management’s substantial involvement in resource allocation, leading to paralysis of the IAF as a result of resources being deliberately withheld, putatively, because of a shortage of resources. The audit committee's lack of participation in IAF matters involving resource allocation and CIA hiring and firing decisions contributed to this issue's problematic nature. The quantitative data results indicated that the auditees professed ignorance of issues concerning the IAF. Further, the results showed that from the perspective of the auditees, the IAF appears not to be independent. The Comptroller and Auditor General reports confirmed that the IAF has not significantly added value or improved the performance of ZSUs according to the Institute of Internal Auditors (IIA) definition of internal auditing. The study’s contributions are as follows: First, by linking internal audit independence to the performance of state universities, an area which has been under-explored yielded novel academic literature. Secondly, this study adds value to theory by examining the relationships between the indirect factors that influence internal audit independence in higher education institutions in the public sector, an area that also has not been extensively researched. This study assesses the independence of the IAFs in state universities in Zimbabwe, thus advancing the understanding of the current state of the IAF in ZSUs. The study highlighted that the IIA framework for independence and objectivity of the internal auditors is appropriate where the IAF is independent, or rather, IAF independence can be assumed. However, the IIA framework is inappropriate where independence is absent or questionable. This study closed various identified gaps by proposing a conceptual framework which can be used to create appropriate settings where IAF independence is lacking in a public sector context. This leads to the conclusion that independent IAF could significantly contribute towards the improved performance of state universities in Zimbabwe and hence contribute towards the attainment of the country's Vision 2030. Several recommendations are also made, starting with the suggestion to minimise the agency problem; the Zimbabwean government should capitalise on an independent internal audit as a valuable resource to add value and improve the performance of ZSUs and public sector entities in general. To avoid IAF decoupling, in line with the institutional theory, IAF independence should be deliberately promoted through legislation and policy reforms. The CIA should be protected in support of the protection motivation theory through the active involvement of university councils in the IAF using their audit committees. As advocated for by the stakeholder theory, awareness of IAF should be raised amongst all the state-owned university stakeholders. Description: Thesis (DComm (Internal Auditing))--Cape Peninsula University of Technology, 2023 Sun, 01 Jan 2023 00:00:00 GMT https://etd.cput.ac.za/handle/20.500.11838/4149 2023-01-01T00:00:00Z