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Browsing Auditing by Title
Now showing items 147-166 of 213
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(School of Accounting Sciences, University of Pretoria, 1999)The aim of this article is to investigate the origin and development of management accounting and to assess to what extent it has been based on functional principles. For the purpose of the analysis management accounting ...
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(Southern African Institute of Government Auditors, 1998)Very little information is available on the income patterns of individual audit firms in South Africa. There is no statutory requirement for audit firms to disclose any information in respect of its own activities. This ...
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(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 ...
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(Southern African Institute of Government Auditors, 2015)Internal auditors in the local government sector in South Africa must adhere to the Institute of Internal Auditors’ Standards and Ethical Code, both of which regard objectivity to be one of the core principles of internal ...
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(Academic Journals, 2009-12)This research investigated the perceptions of chief executive officers, chief financial officers or chief operating officers, as well as chairpersons of the audit committees of the top listed companies in South Africa on ...
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(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 ...
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(Southern African Institute of Government Auditors, 2015)The importance of a formal, documented approach and methodology as part of the audit process is wellrecognised. In South Africa, only a few national departments have dedicated performance audit sections within the Internal ...
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(Sage, 2019-10)The objective of this article is to determine whether the professional skills demonstrated by newly employed first-year trainee accountants (i.e. their performance) meet the expectations of audit managers and, if they do ...
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(Southern African Institute of Government Auditors, 2015)This article explores the status of current combined assurance practices as experienced by the chief audit executives (CAEs) of listed companies in the financial services industry in South Africa. The study aims to determine ...
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(Southern African Institute of Government Auditors, 2001)The event of the Public Finance Management Act (PFMA) has created a new dimension in financial management in the public sector. Although the two PFM Acts (No 1 and 29 of 1999) are only applicable to national and provincial ...
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(Southern African Institute of Government Auditors, 2007)The article below is an extract from his book titled “Public Interest Warriors” to be published soon. By March 2007 total banking deposits held by individual South Africans ran into almost R269bn which is equal to ...
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(School of Accounting Sciences, University of Pretoria, 1995)In South Africa the first democratic election brought about the possibility for the South African business community to compete internationally, unhindered by the limitations and sanctions designed 10 counter the system ...
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(School of Accounting Sciences, UP, 2001)In order to ensure that registered accountants and auditors (RAAs) discharge their functions in the public interest, the RAA profession, through its governing bodies, should establish, maintain and ensure compliance with ...
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(Southern African Institute of Government Auditors, 2022)ORIENTATION AND PURPOSE : Globally, business scandals and corruption are not new phenomena. Curriculum developers and professional bodies have re-visited the teaching of ethics in higher education, owing to repeated calls ...
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(Southern African Institute of Government Auditors, 2006)The Public Audit Act, Act no 25 of 2004 [PAA] (section 11), allows the Auditor-General to engage registered auditors from the private sector to assist in performing public sector audits. This requirement is not new and ...
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(School of Accounting Sciences, UP, 2001)For years, interim financial reports in South Africa were regulated by the South African Companies Act No. 61 of 1973 (as amended) (i.e. statutory requirements) and by the Johannesburg Stock Exchange (JSE) Listing Requirements ...
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(School of Accounting Sciences, UP, 2007)The high occurrence of procurement fraud requires the management of an enterprise, the risk manager of the enterprise and the internal auditor to address procurement fraud risks effectively within the enterprise risk ...
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(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 ...
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(Academic Journals, 2009-12)The profile of the average chief audit executive was determined. This profile was then related to the profile requirements for the prospective chief audit executive, as well as chief audit executives’ perceptions of the ...
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(School of Accounting Sciences, UP, 2008)This article proposes a disclosure framework for the reporting of HIV/Aids-related information in annual reports to address the lack of consistency in current disclosure practices. A literature review was undertaken to ...
Now showing items 147-166 of 213