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.

伦理审查参照号：2021_FBMSREC_070。在获得十位参与者的同意后，他们完成了结构化访谈问卷，并通过电子邮件将问卷返回给研究人员。研究人员在收到所有参与者完成的问卷后，对每一份问卷进行了审查，以确定受试者是否正确且详尽地回答了所有问题。数据被整理，并在 Excel 电子表格中对参与者的观点和评论进行了深入分析后的分类。接着，分析转向了对研究参与者人口统计学特征的评估，将回答归类为评估开普葡萄酒产区市议会内部审计职能及其参与情况。随后，考虑了指导该市议会运作的政策、实践指南和程序，并就内部审计提出了与上次市政审计相关的建议。然后，对供应链管理职能中的风险管理进行了评估，重点关注 IAF 的作用。分析随后转向开普葡萄酒产区市议会最近一次的内部审计，并以参与者对采用综合保证模型以减轻供应链管理中风险的看法作为总结。