Browsing Auditing by Title

Browsing Auditing by Title

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  • 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 ...
  • Independent review of company financial statements 
    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 ...
  • Independent reviews : perceptions of Chartered Accountants (South Africa) 
    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 ...
  • The influence of neo-classical economics on Management Accounting education in South Africa 
    Shotter, Magdalena (Southern African Institute of Government Auditors, 2000)
    An analysis of the major sources of influence on management accounting education in South Africa reveals that management accounting education in South Africa is largely based on neo-classical economic theory. Regarding the ...
  • Innovators to laggards – how South African students adopted and perceived technologically enhanced learning 
    Beukes, Bernice; Kirstein, Marina; Kunz, Rolien; Nagel, Lynette (Routledge, 2018)
    The purpose of this study is to determine whether the information and communication technology (ICT) adoption profiles of accounting students at a South African university influenced their perceptions of the usefulness of ...
  • Integrated auditing - an internal audit perspective 
    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 ...
  • Integrated reporting education and hegemonic domination 
    Barac, Karin; Conradie, Pieter; De Klerk, Rene Louise (Springer, 2020-10)
    ORIENTATION : Conventional accounting education is presented from a business perspective that rationalises the prioritisation of shareholder interests. Such a paradigm, viewed as the hegemony of business, fails to deliver ...
  • Interim financial reporting - compliance to local statutory requirements, local regulatory requirements and local and international accounting standards 
    Nieuwoudt, Margaret J. (School of Accounting Sciences, University of Pretoria, 1998)
    The interim financial information of a company, published in the form of an interim report, provides the users of company reports with timely information for making economic decisions. The preparation and presentation of ...
  • Interim financial reporting in transition 
    Nieuwoudt, Margaret J.; Koen, Marius (School of Accounting Sciences, University of Pretoria, 1999)
    The purpose of this article is twofold, firstly to provide information on the extent to which South African listed companies complied with local statutory and regulatory requirements for interim financial reporting in the ...
  • Internal audit and risk management in South Africa : adherence to guidance 
    Coetzee, G.P. (Philna); Lubbe, Dave (David Schalk), 1951- (SUNMeDIA, 2011)
    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 ...
  • Internal audit capability : a public sector case study 
    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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • Internal audit in state-owned enterprises : perceptions, expectations and challenges 
    Radasi, P.; Barac, Karin (Southern African Institute of Government Auditors, 2015)
    State-owned enterprises are critical vehicles for the delivery of goods and services, and can contribute to the sustainable economic growth of developing countries. The business environments in which these state-owned ...
  • Internal audit in the federal organizations of Malaysia : is there light at the end of the long dark tunnel? 
    Md Ali, A.; Ahmi, A.; Ali, A.; Ghazali, M.Z.; Gloeck, Juergen D. (Juergen Dieter), 1956-; Lee, T.H. (Southern African Institute of Government Auditors, 2009)
    Internal audit is supposed to help members of organizations to improve their business activities. But the findings from in-depth interviews with internal auditors from a total of 40 federal government ministries, departments ...
  • Internal audit in the state and local governments of Malaysia 
    Md Ali, A.; Gloeck, Juergen D. (Juergen Dieter), 1956-; Ali, A.; Ahmi, A.; Sahdan, M.H. (Southern African Institute of Government Auditors, 2007)
    Internal audit is supposed to help members of organizations to improve their entity’s effectiveness and efficiency. But the findings from in-depth interviews conducted with internal auditors from 35 State and Local ...
  • Internal audit in the statutory bodies and government-linked companies of Malaysia (2005 - 2008) : dream of dreams? 
    Ali, A.Md.; Sahdan, M.H.; Saad, S.; Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2012)
    This is the third and final part of a series of studies conducted on the state of internal audit in Malaysia’s public sector. The present study covers 47 organizations at the federal government level: 27 statutory bodies ...
  • 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 ...
  • Internal audit public sector capability : a case study 
    Janse van Rensburg, J.O. (Jacobus Oosthuizen); Coetzee, G.P. (Philna) (Wiley, 2016-05)
    Internal auditing is an essential part of governance and can be a valuable asset to public sector institutions. However, for public sector internal auditing to effectively support management, the internal audit function ...