Page 16 - Windhoek Graduation (20 May)(SESSION 2)(PhDs, Masters)

Executive Dean: Prof Jacob Nyambe
Faculty of Commerce, Management and Law
NAMIBIA BUSINESS SCHOOL
Acting Director: Prof Charles Makanyeza

DOCTOR OF BUSINESS ADMINISTRATION

CANDIDATE: CHATA Tariro

CURRICULUM VITAE

The candidate was born in the Midlands Province of Zimbabwe, Zvishavane,
July 1967. She did primary education at Gresham Primary School and
graduated from Lower Gweru High School in 1984. Her qualifications are;
Bachelor of Business Administration (Accounting & Management) Solusi
University, Zimbabwe,1992; Master of Science in Administration (Engineering Management), Andrews University,
MI, USA,1988; Post Graduate Diploma in Education, 2001 and Master of Science in Accounting & Finance, 2011
both at the University of Namibia.

Her professional career includes being an Accounting Officer, Bulawayo, Zimbabwe; Senior Secondary School
Teacher, Namibian Regions; Lecturer and HOD, School of Accounting, University of Namibia.

The candidate is a community avant-garde with a keen interest in woman and child welfare. She is a Board
Member, in both public and private sectors, responsible for the development and monitoring of governance
systems as she participates in the social enforcement of right-upright governance. Her research interest is
Corporate Governance and Financial Reporting & Regulation.

CANDIDATE’S DISSERTATION:

EVALUATION OF THE EFFECT OF THE INTERNAL CONTROL ON RELIABILITY OF FINANCIAL REPORTING IN THE PUBLIC
SECTOR IN NAMIBIA

The doctoral study was under the supervision of Prof Lillian Pazvakawambwa, of the University of Namibia as
Main-Supervisor and Dr. Henrie Benedict, from Cape Peninsula University of Technology, South Africa as Co-
Supervisor.

The candidate evaluated the relationship between Internal control and the reliability of financial reporting in
the public sector in Namibia, with special focus on the Ministry of Health and Social Services (MOHSS). COSO’s
Internal Control-Integrated Conceptual Framework was applied as a measure of the key variables, in the
study, which was based on mixed research method. Her findings established that MOHSS had a documented,
systematic and comprehensive approach to internal control which is understood at management primarily. Also,
that there was a significant correlation between the key variables. The recommendation was that management
strengthen the governance system to enhance resource allocation and deployment of scarce resources in
public sector in general and the MOHSS in particular. MOHSS, has a distinct constitutional mandate to provide
a robust health-care system that ensures social welfare for the people, including the weak and vulnerable
members of society.

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