Browsing Auditing by Title

Browsing Auditing by Title

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  • 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 of financial statements which is currently required ...
  • Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2005)
  • 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 ...
  • Odendaal, Elizabeth Margaretha; De Jager, Herman (Southern African Institute of Government Auditors, 2008)
    As a result of the worldwide spate of financial scandals, society has lost much of its confidence in the auditing profession because of a growing perception that the profession does not act in the public interest. Ineffective ...
  • Odendaal, Elizabeth Margaretha (University of Pretoria, 2007-05-25)
    Financial scandals worldwide have led to an auditing profession crisis. Society has lost confidence in the profession because of a growing perception that it does not act in the public interest, but in its own interest ...
  • Coetzee, G.P. (Philna); Du Bruyn, Rudrik (School of Accounting Sciences, UP, 2001)
    The Institute of Internal Auditors is in the process of developing new standards for the internal auditing profession. The first set of these standards will be implemented with effect from 1 January 2002. The purpose of ...
  • Shotter, Magdalena; De Hart, F.J.; Plant, Gregory J.; Louw, Elizabeth M.; Pienaar, A.J. (Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2000)
    This study examines the extent of the gap between education and practice, in respect of management accounting in South Africa. The investigation is carried out by means of two surveys; the first among universities and ...
  • Coetzee, G.P. (Philna) (Juta, 2006-03)
    HIV / AIDS is not only a risk to the world population, it is potentially devastating to individual organisations. According to the King Report on Corporate Governance, as well as other governance reports world-wide, risk ...
  • De la Rosa, Sean Paul (University of Pretoria, 2005-04-06)
    The ability to learn from catastrophe and the science of managing such events has plagued man for centuries. From its insurance origins, corporate risk management has developed into a fully fledged management function and ...
  • 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 ...
  • Coetzee, G.P. (Philna); Lubbe, D. (Southern African Institute of Government Auditors, 2013)
    Risk management is a fairly new concept for organisations world-wide, both in the private and the public sectors. With the evolution of corporate governance in general and specifically risk management, formalised risk ...
  • Green, S.C. (Southern African Institute of Government Auditors, 2016)
    Various case studies highlight the negative effect corporate social media communication risks have on organisations. In this study, the risk associated with corporate social media communication in organisations is investigated. ...
  • Modisagae, Thapelo (University of Pretoria, 2014)
    The dilemma of money laundering is an undeniable problem faced by many institutions all over the world. Due to its prevalence, the need for organisations to deal with the problem has become a global priority, regardless ...
  • Lewis, Izelle (University of Pretoria, 2015)
    Internal auditors are playing a vital role in the corporate governance structure of an increasing number of organisations and are a fundamental component of the combined assurance task force. The objective of this study ...
  • Ramutsheli, M.P.; Janse van Rensburg, J.O. (Jacobus Oosthuizen) (Southern African Institute of Government Auditors, 2015)
    The achievement of public sector service delivery objectives is crucial to citizens, both individually and collectively. While the public depends on local government organisations to deliver mostly essential services (the ...
  • Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (Southern African Institute of Government Auditors, 1999)
    This is a Position Paper on structural reforms in the South African audit industry. This Paper is presented at a time where the existing legislation regarding the auditing industry is being reviewed by a committee consisting ...
  • Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2001)
    Thought control in modern societies. Members of our communities, as the users of various products, are influenced and “accustomed” to focussing almost exclusively on content. This also applies to the products of accounting ...
  • Peter, M.; Steyn, Blanche (Southern African Institute of Government Auditors, 2015)
    The use of share incentive schemes as part of the remuneration structure for the head of internal audit or the Chief Audit Executive (CAE) is one mechanism available to a company to incentivise its senior executives and ...
  • Mushwana, Gilchrist F.; Bezuidenhout, Hannes C. (Southern African Institute of Government Auditors, 2014)
    Social media use is a growing trend worldwide. It is viewed as a revolution in electronic communications and an effective business marketing tool. Despite the business benefits, social media is viewed as a risk ...
  • Ahlers, Christelle (University of Pretoria, 2013)
    Politically exposed persons have become a specific risk factor in money laundering. The Financial Action Task Force has formulated clear and specific requirements for dealing with these individuals. Internationally, various ...