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Research Articles (Auditing): Recent submissions

  • 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 ...
  • Internal auditing as a corporate governance mechanism : a comparison between public sector and private sector functions 
    Barac, Karin; Van Staden, Marianne (African Consortium of Public Administration, 2014-10)
    Internal auditing has progressively gained prominence as a corporate governance mechanism. There are some important differences between internal audit practices in the private sector and their counterparts in the public ...
  • Internal audit outsourcing practices in the South African public sector 
    Plant, Kato (African Consortium of Public Administration, 2014-10)
    This article explores internal audit outsourcing practices in the South African public sector. It examines the extent of outsourcing, the rationales for outsourcing, the preferred external service provider(s) for an ...
  • The expectation gap perceptions of internal audit managers by type of university attended in the Republic of South Africa 
    Fourie, Houdini; De Jager, Herman (Southern African Institute of Government Auditors, 2014)
    The development and rapid growth of the internal audit profession internationally, as well as the promulgation of new legislation in the RSA, combined with the assimilation of the King reports on governance into daily business ...
  • Social media policy in South Africa 
    Mushwana, Gilchrist F.; Bezuidenhout, Hannes C. (Southern African Institute of Government Auditors, 2014)
    Social media use is a growing trend worldwide. It is viewed as a revolution in electronic communications and an effective business marketing tool. Despite the business benefits, social media is viewed as a risk ...
  • Focus of IA departments on strategic risks of listed companies 
    Foxcroft, Liezl; De Jager, Herman (Southern African Institute of Government Auditors, 2014)
    Since 2000 various companies including Enron and Tyco, have ended up throwing in the proverbial towel as major accounting fraud has led to their downfall. A diversity of other companies has followed suit due to the global ...
  • Internal audit competencies : skills requirements for internal audit management in South Africa 
    Fourie, Houdini; Plant, Kato; Coetzee, G.P. (Philna); Van Staden, J.M. (Southern African Institute of Government Auditors, 2013)
    Internal auditing is playing an increasingly important role within organisations. The growing demand for internal auditors, as business and corporate governance partners to organisational management, places a larger ...
  • Teaching pervasive skills to South African accounting students 
    Barac, Karin; Du Plessis, Leana (College of Economic and Management Sciences, University of South Africa, 2014)
    Professional accountants need to retain and maintain a broad skills set. In response to this need, the South African Institute of Chartered Accountants (SAICA) emphasises the mastering of pervasive skills in its competency ...
  • 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 ...
  • The use of risk management principles in planning an internal audit engagement 
    Coetzee, G.P. (Philna); Lubbe, Dave (David Schalk), 1951- (College of Economic and Management Sciences, University of South Africa, 2013)
    With the current growth in awareness of the value of internal audit services, the increased demand from various stakeholders, and the scarcity of competent internal auditors, the profession needs a new mindset, particularly ...
  • Professionalism apparent from South African internal audit functions’ use of the Standards 
    Van Staden, J.M.; Barac, Karin; Erasmus, Lourens J.; Motubatse, Kgobalale Nebbel (Southern African Institute of Government Auditors, 2013)
    When stakeholders perceive that members of a profession do not live up to their professional obligations, the profession loses prestige. Professions use various measures, including professional standards, disciplinary processes ...
  • Views on the applicability of the internal audit standards and competencies for internal auditors : an African perspective 
    Steyn, Blanche; Barac, Karin; Motubatse, Kgobalale Nebbel; Plant, Kato (Southern African Institute of Government Auditors, 2013)
    Through its Research Foundation, the Institute of Internal Auditors has engaged in various studies to develop a common body of knowledge for internal auditors. These results were reported on from a global perspective; however, ...
  • 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 ...
  • Internal audit competencies : skills requirements for internal audit staff in South Africa 
    Plant, Kato; Coetzee, G.P. (Philna); Fourie, Houdini; Steyn, Blanche (Southern African Institute of Government Auditors, 2013)
    The need for competent internal audit staff in South Africa is increasing significantly. Skills development initiatives are high on the agenda of the internal audit profession globally. Prior research has addressed competencies ...
  • 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 ...
  • Internal auditing : how South Africa compares 
    Barac, Karin; Coetzee, G.P. (Philna); Erasmus, Lourens J.; Fourie, Houdini; Motubatse, Kgobalale Nebbel; Plant, Kato; Steyn, Blanche; Van Staden, J.M. (Southern African Institute of Government Auditors, 2013)
    Despite South Africa being considered a developing country, internal auditing has developed a robust presence both in the private and public sectors. The CBOK research (conducted by the IIA’s IIARF) shows that local internal ...
  • Improving the efficiency and effectiveness of risk-based internal audit engagements 
    Coetzee, G.P. (Philna); Lubbe, Dave (David Schalk), 1951- (Wiley-Blackwell, 2014-07)
    The role of internal auditing in assisting with the mitigation of key risks threatening organisations has increased, not least, for example, in ensuring that engagements are performed more effectively and efficiently, and ...
  • Internal audit competencies : skills requirements for chief audit executives in South Africa 
    Coetzee, G.P. (Philna); Fourie, Houdini; Plant, Kato; Barac, Karin (Southern African Institute of Government Auditors, 2013)
    The role that internal auditing plays within organisations is changing and the need for competent internal auditors who are able to address this change is also increasing. In South Africa internal auditing is recognised as ...
  • The risk maturity of South African private and public sector organisations 
    Coetzee, G.P. (Philna); Lubbe, D. (Southern African Institute of Government Auditors, 2013)
    Risk management is a fairly new concept for organisations world-wide, both in the private and the public sectors. With the evolution of corporate governance in general and specifically risk management, formalised risk ...