Browsing Auditing by Title

Browsing Auditing by Title

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  • Peter, M.; Steyn, Blanche (Southern African Institute of Government Auditors, 2015)
    The use of share incentive schemes as part of the remuneration structure for the head of internal audit or the Chief Audit Executive (CAE) is one mechanism available to a company to incentivise its senior executives and ...
  • Mushwana, Gilchrist F.; Bezuidenhout, Hannes C. (Southern African Institute of Government Auditors, 2014)
    Social media use is a growing trend worldwide. It is viewed as a revolution in electronic communications and an effective business marketing tool. Despite the business benefits, social media is viewed as a risk ...
  • Ahlers, Christelle (University of Pretoria, 2013)
    Politically exposed persons have become a specific risk factor in money laundering. The Financial Action Task Force has formulated clear and specific requirements for dealing with these individuals. Internationally, various ...
  • Pienaar, A.J.; Shotter, Magdalena (Faculty of Economic and Management Sciences, University of Pretoria, 2000-06)
    This paper investigates whether the use of debt in the capital structure of a company is beneficial to its shareholders. It finds that, in the South African context, gearing has no effect on the value of a company. The use ...
  • 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 ...
  • 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 ...
  • Erasmus, Lourens J.; Coetzee, G.P. (Philna) (Academic Journals, 2009-12)
    This study examined the standing of the internal audit function in 30 of South Africa’s large listed companies as perceived by the chairs of their audit committees, their chief executive officers, chief financial officers, ...
  • Du Bruyn, Rudrik (South African Institute of Chartered Accountants, 2006-03)
    Companies are increasingly under pressure to disclose their HIV/Aids policies and practices. Some of the developments include the second King Report on Corporate Governance (King II), the Global Reporting Initiative (GRI) ...
  • Koen, Marius (Southern African Institute of Government Auditors, 2007)
    Effective Public Financial Management (PFM) systems are crucial to countries making progress in reducing poverty. This connection - between PFM systems and poverty reduction - was given added attention with the introduction ...
  • 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 ...
  • Beukes, Bernice (University of Pretoria, 2018)
    Education, and especially accounting education, has been criticised for not delivering graduates for the work place with the necessary skills and attributes. In an effort to address this criticism, lecturers incorporate ...
  • Kirstein, Marina; Kunz, Rolien (Emerald, 2015)
    PURPOSE – The aim of this paper is to report on the development and implementation of two student-centred teaching approaches, not usually thought to be appropriate for large group situations. These projects involved ...
  • Lee, T.H.; Md Ali, A.; Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2008)
    The auditors' duties for the prevention, detection and reporting of fraud, other illegal acts and errors is one of the most controversial issues in auditing. This paper reports the findings of a survey that explores the ...
  • Plant, Kato; Steyn, Blanche (Southern African Institute of Government Auditors, 2010)
    This article explores the standing of and demand for internal auditing within South African companies. Central to the paper is a study of the changing profile of the internal auditor as well as the expanded roles of internal ...
  • Dorey, Frank C. (University of Pretoria, 2014)
    With the implementation of more and more stringent measures to prevent money laundering, criminals are resorting to the expertise of lawyers for assistance in the formulation of increasingly complex money laundering schemes. ...
  • 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 ...
  • Plant, Kato (Southern African Institute of Government Auditors, 2008)
    Ethics performance should efficiently and effectively be managed and assessed within an organisation to ensure continued stakeholder trust, and the attainment of a mutually sustainable advantage. According to the Professional ...
  • Plant, Kato (Southern African Institute of Government Auditors, 2005)
    Following the eventful birth of the African Renaissance (a movement to improve and uplift Africa), some five or six years ago, education and training has been identified as having a vital role to play in its growth and ...
  • Coetzee, G.P. (Philna); Lubbe, Dave (David Schalk), 1951- (College of Economic and Management Sciences, University of South Africa, 2013)
    With the current growth in awareness of the value of internal audit services, the increased demand from various stakeholders, and the scarcity of competent internal auditors, the profession needs a new mindset, particularly ...
  • 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, ...