Browsing Auditing by Title

Browsing Auditing by Title

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  • Generic skill profiles of future accountants and auditors – moving beyond attributes 
    Barac, Karin; Plant, Kato; Kunz, Rolien; Kirstein, Marina (Emerald, 2021-08)
    PURPOSE : This study investigates perceptions regarding generic skills future entry-level accountants and auditors will require. Such soft or pervasive skills are necessary to operate effectively in the future world of ...
  • Global assessment of internal audit competence : does one size fit all? 
    Coetzee, G.P. (Philna); Erasmus, Lourens J.; Plant, Kato (Unisa Press, 2015)
    The Certified Internal Auditor (CIA) programme is the formal globally recognised test of competence for internal auditors. However, the question is raised whether this assessment of competence has kept up with the ...
  • Government auditing experience : the vital link to advance professionalism in government auditing 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2008)
    Guidelines and regulations which govern the practical experience and training requirements of government auditors, based on the latest international professional thinking and approaches, were recently implemented for ...
  • Green charges or taxes and related income tax and value-added tax issues 
    Nieuwoudt, Margaret J. (Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2001)
    The introduction of green charges or taxes in South Africa as an environmental management tool is currently under discussion and debate. Pressure from the Department of Environmental Affairs and Tourism (DEA&T) is currently ...
  • Harmonization of practices in financial management by development partners 
    Koen, Marius (Southern African Institute of Government Auditors, 2003)
    Donor assistance is characterized increasingly by high transaction costs and excessive demands on recipient administrative capacity. More than 60,000 aid projects are under implementation globally. In some highly aid ...
  • Helping disadvantaged students : findings from the Thuthuka programme 
    Barac, Karin (Routledge, 2015-04)
    Drawing on social closure theory, this study achieved a deep understanding of the perceptions and experiences of the first cohort of candidates passing through the Thuthuka support programme. Using semi-structured ...
  • How do auditors navigate conflicting logics in everyday practice? 
    Barac, Karin; Gammie, Elizabeth; Howieson, Bryan; Van Staden, Marianne (OsloMet, 2019)
    Historically professional logic has shaped accountancy, increasingly it has been shaped also by commercial logic. This study moves beyond these distinctions for a better and more nuanced analyses of how actors (Big 4 ...
  • How free is the media in South Africa? 
    Basson, Deon (Southern African Institute of Government Auditors, 2007)
    His contribution is based on a chapter in a book titled "Public Interest Warriors" to be published soon) and his participation to a panel discussion at The Wits Power Reporting Workshop held in Johannesburg on 4 September ...
  • How internal auditing students become professionals on campus 
    Du Bruyn, Rudrik (Southern African Institute of Government Auditors, 2005)
    The dramatic shortage of internal auditors is however not unique to South Africa. In the United States of America the highly publicised corporate failures and the subsequent Sarbanes-Oxley Act has also led to a skills ...
  • Identifying risks in e-commerce payment security for use by the IS auditor 
    Bezuidenhout, Pieter Stefan; Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2003)
    The emergence and growth of business conducted through the Internet has given rise to numerous concerns. Both business and customers alike are facing additional risks in this environment. The Information Systems Auditor ...
  • The impact of mandatory audit relief on the audit practice 
    Coetzee, Carla (University of Pretoria, 2015)
    The South African Companies Act 71 of 2008, which came into effect on 1 May 2011, legislated that the financial statements of all public companies and state-owned companies should be audited annually but stipulated that ...
  • Importance of legislation 
    De Jager, Herman (Southern African Institute of Government Auditors, 2000)
    Legislation is one of the most important instruments of government in organising society and protecting citizens. It determines amongst others the rights and responsibilities of individuals and authorities to whom the ...
  • Improving skills development in the South African public sector : an internal audit perspective 
    Plant, Kato; Padotan, Ruby (Southern African Institute of Government Auditors, 2017)
    Internal auditors have not escaped the skills crisis in South Africa and the need for competent and effective internal auditors in the workplace is increasing. The Institute of Internal Auditors in South Africa (IIA (SA)) ...
  • Improving the business communication skills of postgraduate internal audit students : a South African teaching innovation 
    Plant, Kato; Slippers, Jana (Routledge, 2015-05)
    This article reports on the introduction of a business communication course in the curriculum of postgraduate internal audit students at a higher education institution in South Africa. Internal auditors should have ...
  • 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 ...