Browsing Auditing by Subject "Accountability"

Browsing Auditing by Subject "Accountability"

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  • The accountability chain 
    De Jager, Herman (Southern African Institute of Government Auditors, 2004)
    Accountability, in its simplest form, can be described as the requirement to give account of the performance of a duty or competency, entrusted to a person or organisation. This account is given to the principal or ...
  • Can the Internal Audit Capability Model be applied globally : a South African case study? 
    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 ...
  • Change 
    De Jager, Herman (Southern African Institute of Government Auditors, 2003)
    Since the first democratically elected government accepted the responsibility of governing South Africa almost ten years ago, changes have come thick and fast. If we observe the change in the management of the public ...
  • Companies Act reform. Accountability versus governance 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2004)
    The Companies Act, Act 61 of 1974 came into effect on 1 January 1974, more than thirty years ago. Although the Act has been amended a few dozen times since then, the basic principles that established the accountability ...
  • The Draft Public Audit Bill – the weakest link in the accountability chain 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2003)
    This article cannot discuss in detail the many shortcomings that makes the Draft Public Audit Bill (Version: June 2003) the “weakest link in South Africa’s public accountability chain”. Four of the most crucial flaws of ...
  • The focus point of the audit expectation gap in the Republic of South Africa 
    Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (School of Accounting Sciences, University of Pretoria, 1993)
    The audit expectation gap has been the subject of many research projects in overseas countries. Recommendations and strategies for narrowing the gap in these countries have been based on empirical data. In the Republic of ...
  • Internal audit in the state and local governments of Malaysia 
    Md Ali, A.; Gloeck, Juergen D. (Juergen Dieter), 1956-; Ali, A.; Ahmi, A.; Sahdan, M.H. (Southern African Institute of Government Auditors, 2007)
    Internal audit is supposed to help members of organizations to improve their entity’s effectiveness and efficiency. But the findings from in-depth interviews conducted with internal auditors from 35 State and Local ...
  • Public sector leads the accountability contest : changes to the Companies Act necessary 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2002)
  • Regulering van die ouditeursprofessie in Suid-Afrika (Afrikaans) 
    Odendaal, Elizabeth Margaretha (University of Pretoria, 2007-05-25)
    Financial scandals worldwide have led to an auditing profession crisis. Society has lost confidence in the profession because of a growing perception that it does not act in the public interest, but in its own interest ...