Browsing Auditing by Title

Browsing Auditing by Title

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  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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.
  • Barac, Karin; Van Staden, Marianne (Academic Journals, 2009-12)
    This paper investigated whether a correlation exists between the perceived quality of an internal audit function and the soundness of its company’s corporate governance structure. Compliance with ten disclosure requirements ...
  • Shotter, Magdalena; Brummer, L.M., 1940-; Dennis, C.; Boshoff, A. (School of Accounting Sciences, University of Pretoria, 1998)
    This study investigates the strength of association of Economic Value Added with Shareholder Value and compares this association to that of traditional performance measures. It examines the correlation between MVA and EVA ...
  • Coetzee, G.P. (Philna); Plant, Kato; Barac, Karin; Fourie, Houdini; Steyn, Blanche; Erasmus, Lourens J.; Motubatse, Kgobalale Nebbel; Van Staden, Marianne; University of South Africa. Bureau of Market Research; University of Pretoria. Dept. of Auditing; Nelson Mandela Metropolitan University. Dept. of Auditing; Monash University (South Africa). Dept. of Auditing; Tshwane University of Technology. Dept. of Auditing; University of South Africa. College of Economic and Management Sciences (University of Pretoria, 2010)
    The report is an investigation by the iKUTU Research Team comprising members of staff of the Departments of Auditing at the University of South Africa (UNISA), University of Pretoria (UP), Nelson Mandela Metropolitan ...
  • Plant, Kato; Barac, Karin; De Jager, Herman (Emerald, 2017)
    PURPOSE : The purpose of this paper is to identify the determinants of internal audit workplace learning success for developing early career internal audit professionals in South Africa. DESIGN/METHODOLOGY/APPROACH : A ...
  • Koen, Marius (Southern African Institute of Government Auditors, 2002)
    No abstract available
  • Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (Southern African Institute of Government Auditors, 2000)
    This article serves as documentary support for the development and contents of the common body of knowledge and skills (COBOKS) for government auditors in South Africa. Government auditors fulfill a specific role, clearly ...
  • Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (Southern African Institute of Government Auditors, 2009)
    The Registered Government Auditor (RGA) functions in the specialised public sector audit environment and therefore requires specific audit competencies. Professional competence rests on three main pillars, being knowledge, ...
  • Kgomo, B.; Plant, Kato (Southern African Institute of Government Auditors, 2015)
    Ethical leadership is regarded as the key to building trust and sustaining organisations. However, monitoring the effectiveness of organisations in promoting ethical leadership poses a challenge to assurance providers, ...
  • Barac, Karin; Mdzikwa, J.T. (Southern African Institute of Government Auditors, 2016)
    Independence is a cornerstone of the internal audit profession, hence its prominence in the definition of internal auditing. The quality of the audit committee/internal audit activity relationship is important for ...
  • 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 ...