Browsing Research Articles (Auditing) by Title

Browsing Research Articles (Auditing) by Title

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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 ...
  • The accounting and auditing profession – what’s happening around the globe 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2004)
    The public interest mandate of the accounting and auditing profession to act as watchdog and whistle blower, continuously places the actions of this profession under public scrutiny. The exclusive mandate to be allowed to ...
  • Accounting standard-setting in South Africa - past practices and proposed reform : is public accountability strengthened? 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2003)
    This article deals with various public accountability issues. It comments on the need for public accountability and briefly describes the concept. It then elaborates on an approach or conceptual framework for improving ...
  • Addressing emerging risks in transborder cloud computing and the protection of personal information : the role of internal auditors 
    Jangara, T. Banda; Bezuidenhout, Hannes C. (Southern African Institute of Government Auditors, 2015)
    There is general consensus amongst researchers that most South African companies are not yet ready to comply with the Protection of Personal Information Act No. 4 of 2013 (the POPI Act) as they lack the necessary skills, ...
  • The adequacy, use and compliance with internal auditing standards – South African perceptions in comparison with other specific regions 
    Erasmus, Lourens J.; Steyn, L.J.; Fourie, Houdini; Coetzee, G.P. (Philna) (Southern African Institute of Government Auditors, 2013)
    This article focusses on determining the adequacy of the International Standards for the Professional Practice of Internal Auditing (Standards) for use in South Africa, as well as examining how local entities comply with ...
  • Advancing or retreating in the quest to improve public accountability and government auditing? The South African Draft Public Audit Bill 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2003)
    The Draft Public Audit Bill was developed to reform the public sector audit function and to repeal and amendment existing legislation in this regard. This article examines the effect the proposed legislation has on the ...
  • An African perspective on accounting reform in the former Soviet Union 
    Koen, Marius (Southern African Institute of Government Auditors, 2000)
    The author was employed by the World Bank during 1998 and involved in the preparation of a publication, Guide to International Accounting Standards, which was published in both English and Russian. He was invited to present ...
  • An analysis of the impact of King II on HIV/AIDS disclosure in annual reports 
    Du Bruyn, Rudrik; Venter, J.M.P. (College of Economic and Management Sciences, University of South Africa, 2006-04)
    The content of the 2002 and 2003 annual reports of companies listed on the JSE Securities Exchange was analysed to determine how many disclose HIV/AIDS information. This was done to determine whether there were notable ...
  • 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 ...
  • Assessing organisational governance maturity : a retail industry case study 
    Wessels, Hendrik Marius; Wilkinson, Naomi (Virtus Interpress, 2016)
    For any business to operate effectively, a governance framework that operates at the relevant maturity level is required. An organisational governance maturity framework is a tool that leadership can use to determine ...
  • An audit approach to e-commerce payment security 
    Bezuidenhout, Pieter Stefan; Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2004)
    This is the second of two articles that address the audit approach to EC payment security. The previous article (Bezuidenhout & Gloeck, 2003) dealt with the following: • The EC payment security environment, and • The ...
  • 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 ...
  • The audit expectation gap : alive and well in Malaysia 
    Lee, T.H.; Md Ali, A.; Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2008)
    Based on Porter's framework, 35 semi structured in-depth interviews were conducted with the objective of understand the underlying causes that give rise to the different components of the audit expectation gap in Malaysia. ...
  • The audit expectation gap : an empirical study in Malaysia 
    Lee, T.H.; Gloeck, Juergen D. (Juergen Dieter), 1956-; Palaniappan, A.K. (Southern African Institute of Government Auditors, 2007)
    The auditing profession believes the increase in litigation against, and criticism of auditors can be traced to an audit expectation gap. This paper reports the findings of a questionnaire survey on the audit expectation ...
  • The audit expectation gap in Malaysia : an investigation into its causes and remedies 
    Lee, T.H.; Md Ali, A.; Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2009)
    Increased litigation and criticism of auditors has left little room for doubt that auditors are facing a liability and credibility crisis. The auditing profession has named this problematic issue the "audit expectation ...
  • The audit expectation gap in Thailand 
    Lee, T.H.; Md Ali, A.; Gloeck, Juergen D. (Juergen Dieter), 1956-; Yap, C.S.; Ng, Y.L.; Boonyanet, W. (Southern African Institute of Government Auditors, 2010)
    The audit expectation gap is denoted as the difference between what the public expects from an audit function and what the audit profession accepts the objective of auditing to be. The existence of an audit expectation gap ...
  • Audit fee stickiness 
    De Villiers, Charl Johannes; Hay, David; Zhang, Zhizi (Janice) (Emerald, 2014)
    PURPOSE – This study aims to contribute to the understanding of audit pricing and the competitiveness of the audit fee market by examining audit fee stickiness. DESIGN/METHODOLOGY/APPROACH – The authors explore the price ...
  • Audit materiality : a comparative analysis between normative principles and professional standards 
    Botha, W.J.J. (Willem Johannes Jacobus) (Southern African Institute of Government Auditors, 1999)
    Audit materiality is a fundamental concept of the external audit process. Guidelines issued by professional standard-setting bodies generally state that the determination of audit materiality is primarily a matter of ...
  • 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 ...