Effective governance in local municipalities depends on robust oversight and accountability mechanisms. Two key structures central to this process are the Municipal Public Accounts Committee (MPAC) and the Internal Audit (IA) function. While each has distinct mandates, their interface is critical in ensuring transparency, sound financial management, and the efficient use of public resources. This article explores the interaction between MPACs and Internal Audit functions in promoting good governance, using the Moretele Local Municipality as an illustrative case study. Drawing on documentary and theoretical analysis, the study examines how coordination, information sharing, and role clarity between these two oversight structures influence governance outcomes. Findings reveal that weak collaboration, limited capacity, and political interference often undermine their collective impact. The study recommends strengthening institutional linkages, improving technical capacity, and fostering a culture of cooperation to enhance municipal accountability and service delivery.
Keywords: Accountability, Good Governance, Internal Audit, Moretele Local Municipality, Municipal Public Accounts Committee (MPAC), oversight
