Browsing Auditing by Title

Browsing Auditing by Title

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  • 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 ...
  • 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 ...
  • 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 ...
  • Coetzee, Carla (University of Pretoria, 2016)
    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 ...
  • 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 ...
  • 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)) ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...