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Abstract

This study focused on the role of training, professional development, and ethical frameworks in fostering objectivity among internal auditors. The study followed Professionalism Theory as the foundation, which provides a robust framework for analysing the cultivation of objectivity among internal auditors, particularly within the public sector. The study followed mixed research approach, using 260 purposely selected participants. Questionnaires, telephone interviews, and focus group discussions were used as data collection instruments. A triangulation of descriptive statistics and thematic analysis was applied to report the findings. The study found that sectional heads of the department are not cooperating with the internal audit department, there is a lack refresher training on objectivity aspects, there is a lack internal auditors rotating resulting in them being familiar with working on the same client, this often becomes a problem as friendship relationships are forged, which makes it difficult for internal auditors to remain objective.  Furthermore, the study's insights offer practical implications for improving internal auditors’ objectivity within provincial governance departments, thereby   facilitating better governance and operational efficiency.