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Theses and Dissertations (Auditing)
Recent Submissions
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Roets, Charlene
(University of Pretoria, 2024-02)
Workplace learning is fundamental to developing competent professionals. Although the workplace learning concept has been widely researched, uncertainty exists about how the culture within audit firms influences workplace ...
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Kritzinger, Johanna Alida
(University of Pretoria, 2023)
Audit quality is only achievable when audit firms have a quality-oriented culture reflected in their audit quality climate. Although audit quality has been widely researched, there is still uncertainty about how it takes ...
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Pooe, Jabile Brenda
(University of Pretoria, 2021)
Internal audit effectiveness (IAE) has been the subject of academic research for many
years. Extant IAE literature provides clues on IAE indicators or factors and ways to
measure them. However, the question still remains: ...
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Van Staden, Marianne
(University of Pretoria, 2020)
Reliance refers to the incorporation of internal audit work into audit evidence during statutory external audits. Inappropriate reliance undermines audit effectiveness and quality while fair reliance enhances audit efficiency. ...
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Beukes, Bernice
(University of Pretoria, 2018)
Education, and especially accounting education, has been criticised for not delivering
graduates for the work place with the necessary skills and attributes. In an effort to
address this criticism, lecturers incorporate ...
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Sepuru, Mmabatho Rebecca
(University of Pretoria, 2017)
Of late, when engaging with any form of media in South Africa, one is guaranteed to come across a story relating to service delivery protests in at least one, if not many parts of the country. Citizens throughout the country ...
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Kunz, Rolien
(University of Pretoria, 2016)
Accounting education at higher education institutions is influenced by various role
players, each with their own expectations. Educators involved in accounting
education are therefore required to balance the demands of ...
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Coetzee, Carla
(University of Pretoria, 2015)
The South African Companies Act 71 of 2008, which came into effect on
1 May 2011, legislated that the financial statements of all public companies and
state-owned companies should be audited annually but stipulated that ...
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Plant, Kato
(University of Pretoria, 2015)
In recent years, the need to develop professional competence in internal auditing has increasingly come under the spotlight. The main reasons for this are a growing need for competent internal auditors who can render ...
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Kritzinger, Jana Alida
(University of Pretoria, 2015)
The application of analytical procedures has become an integral part of the audit
process and indications are that the application of these procedures will increase
in audits of the future. The factors that are causing ...
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Dorey, Frank C.
(University of Pretoria, 2014)
With the implementation of more and more stringent measures to prevent money laundering, criminals are resorting to the expertise of lawyers for assistance in the formulation of increasingly complex money laundering schemes. ...
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Lewis, Izelle
(University of Pretoria, 2014)
Internal auditors are playing a vital role in the corporate governance structure of an
increasing number of organisations and are a fundamental component of the combined
assurance task force. The objective of this study ...
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Wilkinson, Naomi
(University of Pretoria, 2014)
The concept of organisational governance has been researched and debated by
many. However, the concept of organisational governance maturity and what
exactly this entails has received significantly less attention. It is ...
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Janse van Rensburg, J.O. (Jacobus Oosthuizen)
(University of Pretoria, 2014)
The South African public sector faces significant challenges that impact on its
ability to deliver services to the public. There are several parties that can assist
the public sector in addressing these challenges. One ...
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Fourie, Houdini
(University of Pretoria, 2014)
The research for this study was guided by the question whether an internal audit educational expectation gap exists between the level of work-readiness skills expected by employers in internal audit practice, and the actual ...
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Van Wyk, Beatrice Maud
(University of Pretoria, 2014)
The reporting of the financial results of an organisation is the responsibility of the management of that organisation. However, value may be added to the financial statements by the auditing of such financial statements ...
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Modisagae, Thapelo
(University of Pretoria, 2013)
The dilemma of money laundering is an undeniable problem faced by many institutions all over the world. Due to its prevalence, the need for organisations to deal with the problem has become a global priority, regardless ...
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Foxcroft, Liezl
(University of Pretoria, 2013)
No abstract available.
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Ahlers, Christelle
(University of Pretoria, 2013)
Politically exposed persons have become a specific risk factor in money laundering. The Financial Action Task Force has formulated clear and specific requirements for dealing with these individuals. Internationally, various ...
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Nagiah, Kanthi
(University of Pretoria, 2012-09-27)
The overall aim of this research was to understand the essential elements/factors that contribute to the effectiveness of the content of codes of conduct in the public service in addressing corruption. The ultimate objective ...
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