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Research Articles (Auditing): Recent submissions

  • The performance audit : are there differences in the planning approach and practices followed within the South African public sector? 
    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 ...
  • Structuring internal audit functions in multinational companies 
    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 ...
  • Stakeholder perceptions on the role of internal audit in risk management : a mining industry perspective 
    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 ...
  • Share incentive schemes for Chief Audit Executives 
    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 ...
  • Quality of internal audit reports 
    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 ...
  • The root causes for local government's failure to achieve objectives 
    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 ...
  • Perspectives of chief audit executives on the implementation of combined assurance 
    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 ...
  • Perceptions on the objectivity of local government internal auditors 
    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 ...
  • Dimensions for the assessment of ethical leadership : an internal audit perspective 
    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, ...
  • Combined assurance : a systematic process 
    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 ...
  • 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, ...
  • Managing risk : what should internal audit do? 
    Viljoen, P.C.; Barac, Karin (Southern African Institute of Government Auditors, 2015)
    Internal auditors, having the required knowledge of risk management, organisational processes and internal controls systems, could perform a number of activities for the organisation in order to assist in managing risks. The ...
  • Integrated auditing - an internal audit perspective 
    Padayachee, L.G.; De Jager, Herman (Southern African Institute of Government Auditors, 2015)
    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 ...
  • A framework for internal auditors to assess ethics in a national public sector department 
    Appel, J.J.; Plant, Kato (Southern African Institute of Government Auditors, 2015)
    This study proposes a framework that can be used by the internal audit function to assess the culture of ethical behaviour of South African national government departments. The limited number of published articles on the ...
  • Internal audit public sector capability : a case study 
    Janse van Rensburg, J.O. (Jacobus Oosthuizen); Coetzee, G.P. (Philna) (Wiley, 2016-05)
    Internal auditing is an essential part of governance and can be a valuable asset to public sector institutions. However, for public sector internal auditing to effectively support management, the internal audit function ...
  • Global assessment of internal audit competence : does one size fit all? 
    Coetzee, G.P. (Philna); Erasmus, Lourens J.; Plant, Kato (Unisa Press, 2015)
    The Certified Internal Auditor (CIA) programme is the formal globally recognised test of competence for internal auditors. However, the question is raised whether this assessment of competence has kept up with the ...
  • Student-centred approach to teaching large classes : friend or foe? 
    Kirstein, Marina; Kunz, Rolien (Emerald, 2015)
    PURPOSE – The aim of this paper is to report on the development and implementation of two student-centred teaching approaches, not usually thought to be appropriate for large group situations. These projects involved ...
  • Improving the business communication skills of postgraduate internal audit students : a South African teaching innovation 
    Plant, Kato; Slippers, Jana (Routledge, 2015-05)
    This article reports on the introduction of a business communication course in the curriculum of postgraduate internal audit students at a higher education institution in South Africa. Internal auditors should have ...
  • Best practices to regulate gifts in the South African public sector 
    Jones, V.; Bezuidenhout, Hannes C. (Association of Teachers in Public Administration, 2014-08)
    Gift-giving and the acceptance of gifts in the South African public sector is a controversial issue. The bestowal of a gift may generate a negative public perception of corrupt behaviour. Gift-giving and the framework that ...
  • The standing of internal auditing in South African national government departments 
    Van Staden, Marianne; Barac, Karin (African Consortium of Public Administration, 2014-10)
    South Africa’s successive corporate governance codes have progressively increased their emphasis on internal auditing. This article had two aims, both resulting in specific contributions to the internal auditing literature ...