Browsing Auditing by Title

Browsing Auditing by Title

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  • Benchmarking financial reporting in the public sector 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2004)
    Three years ago, the Southern African Institute of Government Auditors (SAIGA) introduced a series of important awards in the public sector to recognize the pursuit of excellence in annual reports published by all provincial ...
  • Benchmarking financial reporting in the public sector (2005) 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2005)
    Four years ago, the Southern African Institute of Government Auditors (SAIGA) introduced a series of important public sector awards to recognize the pursuit of excellence in annual reports published by all provincial and ...
  • Benchmarking financial reporting in the public sector (2006) 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2006)
    Five years ago, the Southern African Institute of Government Auditors (SAIGA) introduced a series of important awards in the public sector to recognize the pursuit of excellence in annual reports published by all ...
  • Benchmarking financial reporting in the public sector (2007) 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2007)
    Six years ago, the Southern African Institute of Government Auditors (SAIGA) introduced a series of important awards in the public sector to recognize the pursuit of excellence in annual reports published by all provincial ...
  • Benchmarking financial reporting in the public sector (2008) 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2008)
    Seven years ago, the Southern African Institute of Government Auditors (SAIGA) introduced a series of important awards in the public sector to recognize the pursuit of excellence in annual reports published by all ...
  • The benefit of introducing audit software into curricula for computer auditing students : a student perspective from the University of Pretoria 
    Coetzee, G.P. (Philna); Du Bruyn, Rudrik (Unisa Press, 2003)
    The use of computers in the learning process is a well-researched area. The introduction of computers and related audit software in the auditing field has had a major influence on the auditing process. Very little research ...
  • Best practices to regulate gifts in the South African public sector 
    Jones, V.; Bezuidenhout, Hannes C. (Association of Teachers in Public Administration, 2014-08)
    Gift-giving and the acceptance of gifts in the South African public sector is a controversial issue. The bestowal of a gift may generate a negative public perception of corrupt behaviour. Gift-giving and the framework that ...
  • Blowing the whistle for personal gain in the Republic of South Africa : an option for consideration in the fight against fraud? 
    Lubisi, S.; Bezuidenhout, Hannes C. (Southern African Institute of Government Auditors, 2016)
    Financially rewarding whistleblowers for information that has led to recovery of fraud losses suffered by government is common practice under the United States of America’s False Claims Act of 1986. However, a whistleblower ...
  • Building a brighter future for government auditing in South Africa 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2007)
    Although South Africa's public sector generally experiences skills shortages at many levels, the financial sector is particularly adversely affected. Whilst the private sector has in operation a highly effective system ...
  • Can security vetting be extended to include the detection of financial misconduct? 
    Kuhn, Stephan; Nieman, Annamart (Routledge, 2017-06)
    An analysis of the security vetting files of 19 employees within a South African national department who had been found guilty of financial misconduct in the last five years uncovered that the existing security vetting ...
  • Can the Internal Audit Capability Model be applied globally : a South African case study? 
    Janse van Rensburg, J.O. (Jacobus Oosthuizen); Coetzee, Peter (African Consortium of Public Administration, 2015-06)
    The public sector faces significant challenges that impact on its service delivery abilities. Several bodies exist that can assist the public sector in addressing these challenges. One of these is the internal audit ...
  • Capacity building in South Africa 
    De Jager, Herman (Southern African Institute of Government Auditors, 2005)
  • Change 
    De Jager, Herman (Southern African Institute of Government Auditors, 2003)
    Since the first democratically elected government accepted the responsibility of governing South Africa almost ten years ago, changes have come thick and fast. If we observe the change in the management of the public ...
  • The code of conduct of the South African public service compared with international guidelines 
    Nagiah, Kanthi (University of Pretoria, 2012-09-27)
    The overall aim of this research was to understand the essential elements/factors that contribute to the effectiveness of the content of codes of conduct in the public service in addressing corruption. The ultimate objective ...
  • Combined assurance : a systematic process 
    Forte, J.; Barac, Karin (Southern African Institute of Government Auditors, 2015)
    There is a clear shift in corporate governance towards understanding and managing the risks that could prevent an organisation from achieving its objectives. This has resulted in enterprise risk management and combined ...
  • Companies Act reform. Accountability versus governance 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2004)
    The Companies Act, Act 61 of 1974 came into effect on 1 January 1974, more than thirty years ago. Although the Act has been amended a few dozen times since then, the basic principles that established the accountability ...
  • Conceptualising balanced reliance on internal audit work by external auditors 
    Van Staden, Marianne (University of Pretoria, 2020)
    Reliance refers to the incorporation of internal audit work into audit evidence during statutory external audits. Inappropriate reliance undermines audit effectiveness and quality while fair reliance enhances audit efficiency. ...
  • The control implications of a public key infrastructure 
    Bouwer, A.M. (Southern African Institute of Government Auditors, 1999)
    Organisations continuously have to question traditional thinking and implement state of the art systems to control e-commerce applications. A Public Key Infrastructure (PKI) has established itself as the generally accepted ...
  • Convergence towards internal audit effectiveness in the BRICS countries 
    Barac, Karin; Coetzee, Philna; Van Staden, Marianne (University of Johannesburg, 2016-07)
    Internal auditing has been called upon to enhance its value proposition for organisations and one way of doing this is to demonstrate its effectiveness. By using the responses of participants from the BRICS countries on ...
  • Corporate governance : light years behind accountability 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2005)
    There is no doubt about it: corporate governance is in. It has become the most fashionable item in business during the last couple of years.