Browsing Auditing by Issue Date

Browsing Auditing by Issue Date

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  • The end of the road … need for a new dispensation 
    De Jager, Herman (Southern African Institute of Government Auditors, 2002)
    The role and function of the auditing industry changes continually. Since the Industrial Revolution, a clear rhythm in the developments and events can be discerned. Political, social and economic development and events ...
  • Auditors and other services : changes to the PFMA necessary 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2002)
    The object of an audit is to express an independent opinion on the fairness of the annual financial statements. Since these statements contain assertions made by management in discharging their stewardship responsibilities, ...
  • Enhancing white-collar/commercial crime investigations using technology 
    Cameron-Ellis, Robert; Gildenhuys, Sani (Southern African Institute of Government Auditors, 2002)
    The ever-increasing complexity of the commercial world has resulted in auditors being called upon more and more frequently to provide “forensic” assistance in investigating white-collar crimes. The investigation of these ...
  • Public sector leads the accountability contest : changes to the Companies Act necessary 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2002)
  • Auditors and other services : “Phlogiston logic” the order of the day 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2002)
    This article presents a few of the most common arguments raised by those in favour of auditors providing other services to the companies they audit. It also exposes the flaws in those arguments. It is trusted that the ...
  • 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 Draft Public Audit Bill – the weakest link in the accountability chain 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2003)
    This article cannot discuss in detail the many shortcomings that makes the Draft Public Audit Bill (Version: June 2003) the “weakest link in South Africa’s public accountability chain”. Four of the most crucial flaws of ...
  • 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 ...
  • 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 ...
  • Advancing or retreating in the quest to improve public accountability and government auditing? The South African Draft Public Audit Bill 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2003)
    The Draft Public Audit Bill was developed to reform the public sector audit function and to repeal and amendment existing legislation in this regard. This article examines the effect the proposed legislation has on the ...
  • Accounting standard-setting in South Africa - past practices and proposed reform : is public accountability strengthened? 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2003)
    This article deals with various public accountability issues. It comments on the need for public accountability and briefly describes the concept. It then elaborates on an approach or conceptual framework for improving ...
  • 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 accountability chain 
    De Jager, Herman (Southern African Institute of Government Auditors, 2004)
    Accountability, in its simplest form, can be described as the requirement to give account of the performance of a duty or competency, entrusted to a person or organisation. This account is given to the principal or ...
  • The accounting and auditing profession – what’s happening around the globe 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2004)
    The public interest mandate of the accounting and auditing profession to act as watchdog and whistle blower, continuously places the actions of this profession under public scrutiny. The exclusive mandate to be allowed to ...
  • 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 ...
  • 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 ...
  • An audit approach to e-commerce payment security 
    Bezuidenhout, Pieter Stefan; Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2004)
    This is the second of two articles that address the audit approach to EC payment security. The previous article (Bezuidenhout & Gloeck, 2003) dealt with the following: • The EC payment security environment, and • The ...
  • 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 ...
  • 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.
  • Regulation of the auditing profession 
    Odendaal, Elizabeth Margaretha; De Jager, Herman (Southern African Institute of Government Auditors, 2005)
    The way in which the auditing profession is regulated is one of the factors adding value to, or undermining the value of the audit function. This article identifies the factors that are important to a regulatory system and ...