Browsing Auditing by Title

Browsing Auditing by Title

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  • Regulation of the auditing profession in South Africa 
    Odendaal, Elizabeth Margaretha; De Jager, Herman (Southern African Institute of Government Auditors, 2008)
    As a result of the worldwide spate of financial scandals, society has lost much of its confidence in the auditing profession because of a growing perception that the profession does not act in the public interest. Ineffective ...
  • Regulering van die ouditeursprofessie in Suid-Afrika (Afrikaans) 
    Odendaal, Elizabeth Margaretha (University of Pretoria, 2007-05-25)
    Financial scandals worldwide have led to an auditing profession crisis. Society has lost confidence in the profession because of a growing perception that it does not act in the public interest, but in its own interest ...
  • The relationship between the new IIA Standards and the internal auditing profession 
    Coetzee, G.P. (Philna); Du Bruyn, Rudrik (School of Accounting Sciences, UP, 2001)
    The Institute of Internal Auditors is in the process of developing new standards for the internal auditing profession. The first set of these standards will be implemented with effect from 1 January 2002. The purpose of ...
  • The relevance of management accounting education at South African tertiary institutions 
    Shotter, Magdalena; De Hart, F.J.; Plant, Gregory J.; Louw, Elizabeth M.; Pienaar, A.J. (Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2000)
    This study examines the extent of the gap between education and practice, in respect of management accounting in South Africa. The investigation is carried out by means of two surveys; the first among universities and ...
  • The responsibility of the internal auditor in managing the risk of HIV / AIDS 
    Coetzee, G.P. (Philna) (Juta, 2006-03)
    HIV / AIDS is not only a risk to the world population, it is potentially devastating to individual organisations. According to the King Report on Corporate Governance, as well as other governance reports world-wide, risk ...
  • Risk and the South African private healthcare - an internal audit perspective 
    De la Rosa, Sean Paul (University of Pretoria, 2005-04-06)
    The ability to learn from catastrophe and the science of managing such events has plagued man for centuries. From its insurance origins, corporate risk management has developed into a fully fledged management function and ...
  • Risk and the South African private healthcare environment 
    De la Rosa, Sean Paul; De Jager, Herman (2004)
    The ability to learn from catastrophe and the science of anticipating and managing the aftermath of such events has challenged man for centuries. From its insurance origins, corporate risk management has developed into a ...
  • The risk maturity of South African private and public sector organisations 
    Coetzee, G.P. (Philna); Lubbe, D. (Southern African Institute of Government Auditors, 2013)
    Risk management is a fairly new concept for organisations world-wide, both in the private and the public sectors. With the evolution of corporate governance in general and specifically risk management, formalised risk ...
  • Risks associated with corporate social media communication - time for internal auditing to step-up 
    Green, S.C. (Southern African Institute of Government Auditors, 2016)
    Various case studies highlight the negative effect corporate social media communication risks have on organisations. In this study, the risk associated with corporate social media communication in organisations is investigated. ...
  • The Role of internal audit in the Independent review of anti-money laundering compliance in South Africa 
    Modisagae, Thapelo (University of Pretoria, 2013)
    The dilemma of money laundering is an undeniable problem faced by many institutions all over the world. Due to its prevalence, the need for organisations to deal with the problem has become a global priority, regardless ...
  • The role of internal auditing in providing combined Assurance : assessing internal financial controls 
    Lewis, Izelle (University of Pretoria, 2014)
    Internal auditors are playing a vital role in the corporate governance structure of an increasing number of organisations and are a fundamental component of the combined assurance task force. The objective of this study ...
  • The root causes for local government's failure to achieve objectives 
    Ramutsheli, M.P.; Janse van Rensburg, J.O. (Jacobus Oosthuizen) (Southern African Institute of Government Auditors, 2015)
    The achievement of public sector service delivery objectives is crucial to citizens, both individually and collectively. While the public depends on local government organisations to deliver mostly essential services (the ...
  • Seeking a brighter future for auditing in South Africa 
    Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (Southern African Institute of Government Auditors, 1999)
    This is a Position Paper on structural reforms in the South African audit industry. This Paper is presented at a time where the existing legislation regarding the auditing industry is being reviewed by a committee consisting ...
  • Setting standards, rules and regulations : the public versus the private sector 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2001)
    Thought control in modern societies. Members of our communities, as the users of various products, are influenced and “accustomed” to focussing almost exclusively on content. This also applies to the products of accounting ...
  • Share incentive schemes for Chief Audit Executives 
    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 ...
  • Signalling of internal audit effectiveness 
    Pooe, Jabile Brenda; Barac, Karin; Plant, Kato; Steyn, Blanche (NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2022)
    The internal audit function is increasingly recognised as an important internal governance mechanism and consequently factors that contribute to its effectiveness are now an area of great interest to researchers and ...
  • Social media policy in South Africa 
    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 ...
  • The South African anti-money laundering regulatory framework relevant to politically exposed persons 
    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 ...
  • A South African perspective on the existence of an interest tax shield 
    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 ...
  • Stakeholder perceptions on the role of internal audit in risk management : a mining industry perspective 
    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 ...