Browsing Auditing by Title

Browsing Auditing by Title

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  • Human, Jacobus Schalk; Shotter, Magdalena (Faculty of Economic and Management Sciences, University of Pretoria, 2001-03)
    This study aims to identify the factors that have an influence on the success of benchmarking projects, and finds that listed South Aftican manufacturing companies achieve a high degree of success with their benchmarking ...
  • Nieman, Annamart (North West University, Faculty of Law, 2015)
    This article sets out to introduce the reader to VCs in general and decentralised convertible VCs ("DCVCs") in particular. Bitcoin is considered the leading type of DCVC in terms of value and volume. Since Bitcoin is ...
  • Foxcroft, Liezl; De Jager, Herman (Southern African Institute of Government Auditors, 2014)
    Since 2000 various companies including Enron and Tyco, have ended up throwing in the proverbial towel as major accounting fraud has led to their downfall. A diversity of other companies has followed suit due to the global ...
  • Foxcroft, Liezl (University of Pretoria, 2014)
    No abstract available.
  • Botha, W.J.J. (Willem Johannes Jacobus) (Southern African Institute of Government Auditors, 2001)
    Interim financial reports form part of the total process of financial reporting and are prepared for and presented to the many users of financial reports for the purposes of making economic decisions. This is the fourth ...
  • Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (School of Accounting Sciences, University of Pretoria, 1993)
    The audit expectation gap has been the subject of many research projects in overseas countries. Recommendations and strategies for narrowing the gap in these countries have been based on empirical data. In the Republic of ...
  • Gildenhuis, Catharina E.; Janse van Rensburg, J.O. (Jacobus Oosthuizen) (Southern African Institute of Government Auditors, 2017)
    The vital requisite for performance auditing within the public sector is becoming progressively apparent. This is deemed an essential requirement towards enhancing the operation and functioning of the organisation ...
  • Appel, J.J.; Plant, Kato (Southern African Institute of Government Auditors, 2015)
    This study proposes a framework that can be used by the internal audit function to assess the culture of ethical behaviour of South African national government departments. The limited number of published articles on the ...
  • Angermund, Nolan; Plant, Kato (Medknow Publications, 2017-11)
    The Namibian Governance Code was implemented in 2014 and calls for organisations to manage ethics effectively. Although this Code, as well as legislature, requires ethical behaviour in the workplace, limited research ...
  • Wilkinson, Naomi (University of Pretoria, 2014)
    The concept of organisational governance has been researched and debated by many. However, the concept of organisational governance maturity and what exactly this entails has received significantly less attention. It is ...
  • Wilkinson, Naomi; Plant, Kato (Southern African Institute of Government Auditors, 2012)
    The study aims to develop a framework for an organisational governance maturity model that can be used by the internal audit function to assess the effectiveness of an organisation’s governance framework. A review of the ...
  • Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (Southern African Institute of Government Auditors, 2005)
    This paper examines the phenomenon of fraud in South Africa's public sector, as represented by the various national and provincial departments, local authorities and public entities. A literature study on the subject ...
  • Plant, Gregory J. (Southern African Institute of Government Auditors, 2000)
    The Public Finance Management Act No.1 of 1999 as amended by Act No. 29 of 1999, the Public Service Regulations and the new Draft National Treasury Instructions, attempt to place the South African public sector in the same ...
  • De Beer, Linda (Southern African Institute of Government Auditors, 2001)
    This article addresses GAMAP in terms of what it is, why local authorities must convert to and comply with it and how it differs from GAAP?
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...