Browsing Economic and Management Sciences by Author "De Jager, Herman"

Browsing Economic and Management Sciences by Author "De Jager, Herman"

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  • De Jager, Herman (Southern African Institute of Government Auditors, 2004)
    Accountability, in its simplest form, can be described as the requirement to give account of the performance of a duty or competency, entrusted to a person or organisation. This account is given to the principal or ...
  • Odendaal, Elizabeth Margaretha; De Jager, Herman (Southern African Institute of Government Auditors, 2010)
    One of the provisions in the Companies Act of 2008 which is particularly significant to the auditing profession in South Africa is the introduction of the "independent review of financial statements of certain non-public ...
  • De Jager, Herman (Southern African Institute of Government Auditors, 2008)
    Informed persons in the financial world, as well as members of the general public, normally associate auditing with credibility or, conversely, they associate credibility with auditing. This is how it should be, because ...
  • De Jager, Herman (Southern African Institute of Government Auditors, 2002)
    The beginning of the twenty-first century can rightly be described as the era of accountability in general and of accounting and auditing in particular. Never in the history of issues of public interest has the auditing ...
  • De Jager, Herman (Southern African Institute of Government Auditors, 2006)
    Mr Shauket Fakie, South Africa's outgoing Auditor-General, ended his seven year appointment in November 2006. In order to preserve and enhance the independence of the Auditor-General, the essence of the external ...
  • De Jager, Herman (Southern African Institute of Government Auditors, 2005)
  • Change 
    De Jager, Herman (Southern African Institute of Government Auditors, 2003)
    Since the first democratically elected government accepted the responsibility of governing South Africa almost ten years ago, changes have come thick and fast. If we observe the change in the management of the public ...
  • Plant, Kato; Barac, Karin; De Jager, Herman (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 ...
  • Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (Southern African Institute of Government Auditors, 2000)
    This article serves as documentary support for the development and contents of the common body of knowledge and skills (COBOKS) for government auditors in South Africa. Government auditors fulfill a specific role, clearly ...
  • Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (Southern African Institute of Government Auditors, 2009)
    The Registered Government Auditor (RGA) functions in the specialised public sector audit environment and therefore requires specific audit competencies. Professional competence rests on three main pillars, being knowledge, ...
  • De Jager, Herman (Southern African Institute of Government Auditors, 2002)
    The role and function of the auditing industry changes continually. Since the Industrial Revolution, a clear rhythm in the developments and events can be discerned. Political, social and economic development and events ...
  • 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 ...
  • 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 ...
  • Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (School of Accounting Sciences, University of Pretoria, 1993)
    The audit expectation gap has been the subject of many research projects in overseas countries. Recommendations and strategies for narrowing the gap in these countries have been based on empirical data. In the Republic of ...
  • Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (Southern African Institute of Government Auditors, 2005)
    This paper examines the phenomenon of fraud in South Africa's public sector, as represented by the various national and provincial departments, local authorities and public entities. A literature study on the subject ...
  • De Jager, Herman (Southern African Institute of Government Auditors, 2000)
    Legislation is one of the most important instruments of government in organising society and protecting citizens. It determines amongst others the rights and responsibilities of individuals and authorities to whom the ...
  • Odendaal, Elizabeth Margaretha; De Jager, Herman (Southern African Institute of Government Auditors, 2011)
    One of the provisions in the Companies Act 2008 which is particularly significant to the auditing profession in South Africa is the introduction of the independent review of financial statements of certain non-public ...
  • Odendaal, Elizabeth Margaretha; De Jager, Herman (Southern African Institute of Government Auditors, 2011)
    The Companies Act of 2008 introduces the independent review of financial statements of certain non-public interest companies as an alternative to the conventional audit. The audit of financial statements can only be performed ...
  • 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 ...
  • De la Rosa, Sean Paul; De Jager, Herman (Southern African Institute of Government Auditors, 1999)
    Decision support systems enable management to improve both their strategic and short term decision making processes. An example of a decision support system is the data warehouse. A study of the sufficiency of audit resources ...