Browsing Auditing by Title

Browsing Auditing by Title

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  • 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 ...
  • Integrated reporting education and hegemonic domination 
    Barac, Karin; Conradie, Pieter; De Klerk, Rene Louise (Springer, 2020-10)
    ORIENTATION : Conventional accounting education is presented from a business perspective that rationalises the prioritisation of shareholder interests. Such a paradigm, viewed as the hegemony of business, fails to deliver ...
  • Interim financial reporting - compliance to local statutory requirements, local regulatory requirements and local and international accounting standards 
    Nieuwoudt, Margaret J. (School of Accounting Sciences, University of Pretoria, 1998)
    The interim financial information of a company, published in the form of an interim report, provides the users of company reports with timely information for making economic decisions. The preparation and presentation of ...
  • Interim financial reporting in transition 
    Nieuwoudt, Margaret J.; Koen, Marius (School of Accounting Sciences, University of Pretoria, 1999)
    The purpose of this article is twofold, firstly to provide information on the extent to which South African listed companies complied with local statutory and regulatory requirements for interim financial reporting in the ...
  • Internal audit and risk management in South Africa : adherence to guidance 
    Coetzee, G.P. (Philna); Lubbe, Dave (David Schalk), 1951- (SUNMeDIA, 2011)
    Risk management is a relatively new addition to the wider concept of corporate governance. Sound corporate governance requires, among other things, that the board should ensure that there is an effective risk-based internal ...
  • Internal audit capability : a public sector case study 
    Janse van Rensburg, J.O. (Jacobus Oosthuizen) (University of Pretoria, 2014)
    The South African public sector faces significant challenges that impact on its ability to deliver services to the public. There are several parties that can assist the public sector in addressing these challenges. One ...
  • Internal audit competencies : skills requirements for chief audit executives in South Africa 
    Coetzee, G.P. (Philna); Fourie, Houdini; Plant, Kato; Barac, Karin (Southern African Institute of Government Auditors, 2013)
    The role that internal auditing plays within organisations is changing and the need for competent internal auditors who are able to address this change is also increasing. In South Africa internal auditing is recognised as ...
  • Internal audit competencies : skills requirements for internal audit management in South Africa 
    Fourie, Houdini; Plant, Kato; Coetzee, G.P. (Philna); Van Staden, J.M. (Southern African Institute of Government Auditors, 2013)
    Internal auditing is playing an increasingly important role within organisations. The growing demand for internal auditors, as business and corporate governance partners to organisational management, places a larger ...
  • Internal audit competencies : skills requirements for internal audit staff in South Africa 
    Plant, Kato; Coetzee, G.P. (Philna); Fourie, Houdini; Steyn, Blanche (Southern African Institute of Government Auditors, 2013)
    The need for competent internal audit staff in South Africa is increasing significantly. Skills development initiatives are high on the agenda of the internal audit profession globally. Prior research has addressed competencies ...
  • Internal audit in state-owned enterprises : perceptions, expectations and challenges 
    Radasi, P.; Barac, Karin (Southern African Institute of Government Auditors, 2015)
    State-owned enterprises are critical vehicles for the delivery of goods and services, and can contribute to the sustainable economic growth of developing countries. The business environments in which these state-owned ...