Research Articles (Auditing)

Research Articles (Auditing)

 

Recent Submissions

  • 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 ...
  • Kirstein, Marina; Kunz, Rolien (Emerald, 2016)
    PURPOSE : Individual students have different learning styles, and lecturers can no longer afford to ignore this. Lecturers have a responsibility to accommodate students’ different learning styles by including learning ...
  • Steyn, Blanche; Motubatse, Kgobalale Nebbel; Van Staden, Marianne; Erasmus, Lourens (Kamla-Raj Enterprises, 2015)
    The paper presents secondary empirical data from the Common Body of Knowledge study, on the use of audit tools and techniques by internal auditors in South Africa and compared its findings on South African internal audit ...
  • Barac, Karin; Motubatse, Nebbel; Odendaal, Elza (Taylor and Francis and NISC (Pty) Ltd, 2015)
    This article reports on the challenges faced by the internal audit function in the South African public sector, as perceived by role players other than the internal audit function itself. This study implemented a qualitative ...
  • 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 ...
  • Janse van Rensburg, J.O. (Jacobus Oosthuizen); Coetzee, Peter (African Consortium of Public Administration, 2015-06)
    The public sector faces significant challenges that impact on its service delivery abilities. Several bodies exist that can assist the public sector in addressing these challenges. One of these is the internal audit ...
  • Nieman, Annamart (North West University, Faculty of Law, 2015)
    This article sets out to introduce the reader to VCs in general and decentralised convertible VCs ("DCVCs") in particular. Bitcoin is considered the leading type of DCVC in terms of value and volume. Since Bitcoin is ...
  • 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 ...
  • Lingenfelder, R. (Southern African Institute of Government Auditors, 2015)
    Faulty or improper usage of models has contributed significantly to financial and banking institutions’ experience of damage to their reputations and profitability. Since the global financial crisis of 2008, regulators have ...
  • Chikwiri, T.M.; De la Rosa, Sean Paul (Southern African Institute of Government Auditors, 2015)
    The increase in the number of company failures, and in the occurrence of corporate fines and lawsuits due to noncompliance with statutes and regulations, has been attributed to inadequate or failed governance, risk, ...
  • Gildenhuis, E.; Roos, M. (Southern African Institute of Government Auditors, 2015)
    The importance of a formal, documented approach and methodology as part of the audit process is wellrecognised. In South Africa, only a few national departments have dedicated performance audit sections within the Internal ...
  • Shishkina, E.; Barac, Karin (Southern African Institute of Government Auditors, 2015)
    During the last five decades, the world has witnessed a dramatic proliferation of multinational companies (MNCs) that has evoked strong interest amongst academic researchers. Despite the acknowledged need to expand ...
  • Whitehorn, E.; Barac, Karin (Southern African Institute of Government Auditors, 2015)
    Organisations are faced with risks that can hinder them from meeting their objectives: these risks are both expected and unexpected and could include ‘black swans’. The internal audit function assists management by providing ...
  • Peter, M.; Steyn, Blanche (Southern African Institute of Government Auditors, 2015)
    The use of share incentive schemes as part of the remuneration structure for the head of internal audit or the Chief Audit Executive (CAE) is one mechanism available to a company to incentivise its senior executives and ...
  • Mungal, S.; Slippers, Jana (Southern African Institute of Government Auditors, 2015)
    The purpose of this paper is to explore the completeness and quality of audit reports as perceived by internal audit’s primary customer – the audit committee. Data was collected using a structured questionnaire that was ...
  • Ramutsheli, M.P.; Janse van Rensburg, J.O. (Jacobus Oosthuizen) (Southern African Institute of Government Auditors, 2015)
    The achievement of public sector service delivery objectives is crucial to citizens, both individually and collectively. While the public depends on local government organisations to deliver mostly essential services (the ...
  • Schreurs, H.K.; Marais, Marinda (Southern African Institute of Government Auditors, 2015)
    This article explores the status of current combined assurance practices as experienced by the chief audit executives (CAEs) of listed companies in the financial services industry in South Africa. The study aims to determine ...
  • Marais, Marinda (Southern African Institute of Government Auditors, 2015)
    Internal auditors in the local government sector in South Africa must adhere to the Institute of Internal Auditors’ Standards and Ethical Code, both of which regard objectivity to be one of the core principles of internal ...
  • Kgomo, B.; Plant, Kato (Southern African Institute of Government Auditors, 2015)
    Ethical leadership is regarded as the key to building trust and sustaining organisations. However, monitoring the effectiveness of organisations in promoting ethical leadership poses a challenge to assurance providers, ...
  • 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 ...

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