Integrated auditing - an internal audit perspective

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dc.contributor.author Padayachee, L.G.
dc.contributor.author De Jager, Herman
dc.date.accessioned 2016-03-01T06:41:14Z
dc.date.available 2016-03-01T06:41:14Z
dc.date.issued 2015
dc.description.abstract An integrated audit approach entails an intentional audit design process that cohesively combines business process auditing and information technology (IT) auditing into a single, co-ordinated effort. However, due to the continuing influence of longstanding methods of performing audits, the internal auditing fraternity has been slow to evolve, neglecting to train internal auditors who are confidently able to perform audits that combine both the business process audits and IT audits into one seamless audit. This study found that although holders of the Certified Internal Auditor qualification, and other members of the IIA are perceived to have mastered the theoretical knowledge provided by the CIA certification programme and other training courses, the manner in which they perform audits does not demonstrate the practical application of this knowledge. en_ZA
dc.description.librarian hb2015 en_ZA
dc.description.uri http://reference.sabinet.co.za/sa_epublication/sajaar en_ZA
dc.identifier.citation Padayachee, LG & De Jager, H 2015, 'Integrated auditing - an internal audit perspective', Southern African Journal of Accountability and Auditing Research, vol. 17, no. 2, pp. 47-56. en_ZA
dc.identifier.issn 1028-9011
dc.identifier.uri http://hdl.handle.net/2263/51615
dc.language.iso en en_ZA
dc.publisher Southern African Institute of Government Auditors en_ZA
dc.rights Southern African Institute of Government Auditors en_ZA
dc.subject Integrated auditing en_ZA
dc.subject Business auditor en_ZA
dc.subject IT audit en_ZA
dc.subject CIA certification en_ZA
dc.subject Application controls en_ZA
dc.subject General controls en_ZA
dc.subject Information technology (IT) en_ZA
dc.subject Certified internal auditor (CIA) en_ZA
dc.title Integrated auditing - an internal audit perspective en_ZA
dc.type Article en_ZA


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