Internal audit and risk management in South Africa : adherence to guidance

Show simple item record Coetzee, G.P. (Philna) Lubbe, Dave (David Schalk), 1951- 2012-04-16T06:10:34Z 2012-04-16T06:10:34Z 2011
dc.description.abstract Risk management is a relatively new addition to the wider concept of corporate governance. Sound corporate governance requires, among other things, that the board should ensure that there is an effective risk-based internal audit. The importance of internal audit within risk management and assisting the board of directors in this regard cannot be over-emphasised. The formal guidance of the IIA should be a starting point for internal auditors when performing their duties. Further applicable and comprehensive guidelines and legislation in this regard are urgently needed. This article aims to obtain input from heads of prominent internal audit functions within the private and public sectors on the role of internal auditing in the management of risk. enUS
dc.description.abstract Risikobestuur is 'n relatief nuwe ontwikkeling binne die groter konsep van kor-poratiewe beheer. Goeie korporatiewe beheer vereis onder andere dat 'n direksie moet verseker dat effektiewe risikogebaseerde interne oudit uitgevoer word. Die belangrikheid van interne oudit binne risikobestuur en hul rol om die direksie in dié verband by te staan, kan nie oorbeklemtoon word nie. Die formele riglyne van die IIA moet die beginpunt wees vir interne ouditeure tydens die uitvoering van hul pligte. Verdere toepaslike en omvattende riglyne hieroor word dringend benodig. Hierdie artikel het ten doel om insette van hoofde van prominente interne ouditdepartemente in die private en openbare sektore aangaande die rol van interne oudit in die bestuur van risiko te bekom. af
dc.description.librarian nf2012 en
dc.description.uri en_US
dc.identifier.citation Coetzee, P & Lubbe, D 2011, 'Internal audit and risk management in South Africa : adherence to guidance', Acta Academica, vol. 43, no. 4, pp. 29-60. en
dc.identifier.issn 0587-2405
dc.language.iso en en_US
dc.publisher SUNMeDIA en_US
dc.rights © UV/UFS en
dc.subject.lcsh Auditing, Internal -- South Africa en
dc.subject.lcsh Risk management -- South Africa en
dc.subject.lcsh Corporate governance -- South Africa en
dc.subject.lcsh Auditors -- Vocational guidance -- South Africa en
dc.title Internal audit and risk management in South Africa : adherence to guidance en
dc.type Article en

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