Browsing Economic and Management Sciences by UP Author "Barac, Karin"

Browsing Economic and Management Sciences by UP Author "Barac, Karin"

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  • Learning approaches to the study of auditing followed by prospective South African chartered accountants 
    Barac, Karin (College of Economic and Management Sciences, University of South Africa, 2012)
    Learning approaches in accounting, distinguishing between deep, surface and strategic approaches, have been widely researched. This study provides a South African perspective by investigating the learning approaches to ...
  • 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 ...
  • Perceived challenges faced by the internal audit function in the South African public sector : a case study of The National Treasury 
    Motubatse, Nebbel; Barac, Karin; Odendaal, Elza (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 ...
  • Perceptions on the value added by South African internal audit functions 
    Barac, Karin; Plant, Kato; Motubatse, Kgobalale Nebbel (Academic Journals, 2009-12)
    This article explored the perceptions on value added by internal audit functions (IAFs) of South African companies. Six attributes of value added by IAFs (including in-house, outsourced and co-sourced activities) were ...
  • 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 ...
  • Signalling of internal audit effectiveness 
    Pooe, Jabile Brenda; Barac, Karin; Plant, Kato; Steyn, Blanche (NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2022)
    The internal audit function is increasingly recognised as an important internal governance mechanism and consequently factors that contribute to its effectiveness are now an area of great interest to researchers and ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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, ...