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Research Articles (Auditing): Recent submissions
Now showing items 21-40 of 193
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(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 ...
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(Medknow Publications, 2017-11)The Namibian Governance Code was implemented in 2014 and calls for organisations to manage ethics effectively. Although this Code, as well as legislature, requires ethical behaviour in the workplace, limited research ...
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(Routledge, 2017-06)An analysis of the security vetting files of 19 employees within a South African national department who had been found guilty of financial misconduct in the last five years uncovered that the existing security vetting ...
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(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 ...
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(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 ...
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(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 ...
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(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 ...
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(Southern African Institute of Government Auditors, 2016)Financially rewarding whistleblowers for information that has led to recovery of fraud losses suffered by government is common practice under the United States of America’s False Claims Act of 1986. However, a whistleblower ...
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Risks associated with corporate social media communication - time for internal auditing to step-up (Southern African Institute of Government Auditors, 2016)Various case studies highlight the negative effect corporate social media communication risks have on organisations. In this study, the risk associated with corporate social media communication in organisations is investigated. ...
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(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 ...
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(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 ...
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(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 ...
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(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 ...
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(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 ...
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(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 ...
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(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 ...
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(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 ...
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(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 ...
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(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 ...
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(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, ...
Now showing items 21-40 of 193