Browsing Auditing by Author "Barac, Karin"

Browsing Auditing by Author "Barac, Karin"

Sort by: Order: Results:

  • The application of analytical procedures in the audit process : a South African perspective 
    Kritzinger, J.; Barac, Karin (Unisa Press, 2017)
    The application of analytical procedures has become an integral part of the audit process. It has the ability to increase audit quality and is an effective and efficient manner of gathering audit evidence. Indications are ...
  • Are the knowledge areas covered by dedicated internal auditing programmes currently offered by South African public universities meeting expectations? 
    Barac, Karin; Motubatse, Kgobalale Nebbel; Erasmus, Lourens J.; Van Staden, J.M. (Southern African Institute of Government Auditors, 2013)
    The role of internal auditors has changed especially dramatically over the last 20 years, with resultant challenges to their formally acquired competencies. In response, the internal auditing profession regularly updates ...
  • Audit committees' communication on internal audit to boards of directors 
    Barac, Karin; Williams, G. (Southern African Institute of Government Auditors, 2016)
    Audit committees are expected to communicate effectively as trusted relationships are created when high quality communication takes place. Very little research has been performed on communication between audit committees ...
  • Audit practice : a straightforward trade or a complex system? 
    Barac, Karin; Plant, Kato; Kunz, Rolien; Kirstein, Marina (Wiley, 2021-11)
    Auditors' skills and ways of working must adapt to constantly changing conditions in the workplace, and the COVID-19 pandemic has brought further complexity. This paper uses a complexity theory lens to investigate changes ...
  • Combined assurance : a systematic process 
    Forte, J.; Barac, Karin (Southern African Institute of Government Auditors, 2015)
    There is a clear shift in corporate governance towards understanding and managing the risks that could prevent an organisation from achieving its objectives. This has resulted in enterprise risk management and combined ...
  • Convergence towards internal audit effectiveness in the BRICS countries 
    Barac, Karin; Coetzee, Philna; Van Staden, Marianne (University of Johannesburg, 2016-07)
    Internal auditing has been called upon to enhance its value proposition for organisations and one way of doing this is to demonstrate its effectiveness. By using the responses of participants from the BRICS countries on ...
  • The correlation between perceived internal audit quality and defined corporate governance soundness 
    Barac, Karin; Van Staden, Marianne (Academic Journals, 2009-12)
    This paper investigated whether a correlation exists between the perceived quality of an internal audit function and the soundness of its company’s corporate governance structure. Compliance with ten disclosure requirements ...
  • The current status of and demand for internal auditing in South African listed companies 
    Coetzee, G.P. (Philna); Plant, Kato; Barac, Karin; Fourie, Houdini; Steyn, Blanche; Erasmus, Lourens J.; Motubatse, Kgobalale Nebbel; Van Staden, Marianne; University of South Africa. Bureau of Market Research; University of Pretoria. Dept. of Auditing; Nelson Mandela Metropolitan University. Dept. of Auditing; Monash University (South Africa). Dept. of Auditing; Tshwane University of Technology. Dept. of Auditing; University of South Africa. College of Economic and Management Sciences (University of Pretoria, 2010)
    The report is an investigation by the iKUTU Research Team comprising members of staff of the Departments of Auditing at the University of South Africa (UNISA), University of Pretoria (UP), Nelson Mandela Metropolitan ...
  • Developing early career professional auditors at work : what are the determinants of success? 
    Plant, Kato; Barac, Karin; De Jager, Herman (Emerald, 2017)
    PURPOSE : The purpose of this paper is to identify the determinants of internal audit workplace learning success for developing early career internal audit professionals in South Africa. DESIGN/METHODOLOGY/APPROACH : A ...
  • Disclosure of independence-enhancing attributes within the audit committee/internal audit activity relationship 
    Barac, Karin; Mdzikwa, J.T. (Southern African Institute of Government Auditors, 2016)
    Independence is a cornerstone of the internal audit profession, hence its prominence in the definition of internal auditing. The quality of the audit committee/internal audit activity relationship is important for ...
  • The effect of specific internal audit function features on the demand for internal auditors in South Africa 
    Barac, Karin; Coetzee, G.P. (Philna) (Southern African Institute of Government Auditors, 2012)
    This study explored specific features of the internal audit function in South Africa that affects the demand for internal auditors in this country. The study compared the views of chief audit executives of large ...
  • Effective internal audit activities in local government : fact or fiction? 
    Mbewu, Bongani W.; Barac, Karin (Southern African Institute of Government Auditors, 2017)
    In 2009 government set out to achieve clean audits for all government entities. Studies on internal audit effectiveness reveal that an effective internal audit function enhances organisational governance and is considered ...
  • Generic skill profiles of future accountants and auditors – moving beyond attributes 
    Barac, Karin; Plant, Kato; Kunz, Rolien; Kirstein, Marina (Emerald, 2021-08)
    PURPOSE : This study investigates perceptions regarding generic skills future entry-level accountants and auditors will require. Such soft or pervasive skills are necessary to operate effectively in the future world of ...
  • Helping disadvantaged students : findings from the Thuthuka programme 
    Barac, Karin (Routledge, 2015-04)
    Drawing on social closure theory, this study achieved a deep understanding of the perceptions and experiences of the first cohort of candidates passing through the Thuthuka support programme. Using semi-structured ...
  • How do auditors navigate conflicting logics in everyday practice? 
    Barac, Karin; Gammie, Elizabeth; Howieson, Bryan; Van Staden, Marianne (OsloMet, 2019)
    Historically professional logic has shaped accountancy, increasingly it has been shaped also by commercial logic. This study moves beyond these distinctions for a better and more nuanced analyses of how actors (Big 4 ...
  • Integrated reporting education and hegemonic domination 
    Barac, Karin; Conradie, Pieter; De Klerk, Rene Louise (Springer, 2020-10)
    ORIENTATION : Conventional accounting education is presented from a business perspective that rationalises the prioritisation of shareholder interests. Such a paradigm, viewed as the hegemony of business, fails to deliver ...
  • Internal audit competencies : skills requirements for chief audit executives in South Africa 
    Coetzee, G.P. (Philna); Fourie, Houdini; Plant, Kato; Barac, Karin (Southern African Institute of Government Auditors, 2013)
    The role that internal auditing plays within organisations is changing and the need for competent internal auditors who are able to address this change is also increasing. In South Africa internal auditing is recognised as ...
  • Internal audit in state-owned enterprises : perceptions, expectations and challenges 
    Radasi, P.; Barac, Karin (Southern African Institute of Government Auditors, 2015)
    State-owned enterprises are critical vehicles for the delivery of goods and services, and can contribute to the sustainable economic growth of developing countries. The business environments in which these state-owned ...
  • Internal auditing : how South Africa compares 
    Barac, Karin; Coetzee, G.P. (Philna); Erasmus, Lourens J.; Fourie, Houdini; Motubatse, Kgobalale Nebbel; Plant, Kato; Steyn, Blanche; Van Staden, J.M. (Southern African Institute of Government Auditors, 2013)
    Despite South Africa being considered a developing country, internal auditing has developed a robust presence both in the private and public sectors. The CBOK research (conducted by the IIA’s IIARF) shows that local internal ...
  • Internal auditing as a corporate governance mechanism : a comparison between public sector and private sector functions 
    Barac, Karin; Van Staden, Marianne (African Consortium of Public Administration, 2014-10)
    Internal auditing has progressively gained prominence as a corporate governance mechanism. There are some important differences between internal audit practices in the private sector and their counterparts in the public ...