Browsing Auditing by Title

Browsing Auditing by Title

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  • Can security vetting be extended to include the detection of financial misconduct? 
    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 ...
  • Can the Internal Audit Capability Model be applied globally : a South African case study? 
    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 ...
  • Capacity building in South Africa 
    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 ...
  • The code of conduct of the South African public service compared with international guidelines 
    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 ...
  • Combined assurance : a systematic process 
    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 ...
  • Companies Act reform. Accountability versus governance 
    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 ...
  • Conceptualising balanced reliance on internal audit work by external auditors 
    Van Staden, Marianne (University of Pretoria, 2020)
    Reliance refers to the incorporation of internal audit work into audit evidence during statutory external audits. Inappropriate reliance undermines audit effectiveness and quality while fair reliance enhances audit efficiency. ...
  • The control implications of a public key infrastructure 
    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 ...
  • Convergence towards internal audit effectiveness in the BRICS countries 
    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 ...
  • Corporate governance : light years behind accountability 
    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.
  • The correlation between perceived internal audit quality and defined corporate governance soundness 
    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 ...
  • Creation of shareholder value : a comparison of economic value added (EVA) with traditional performance measures 
    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 ...
  • The current status of and demand for internal auditing in South African listed companies 
    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 ...
  • Developing early career professional auditors at work : what are the determinants of success? 
    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 ...
  • The development challenge in the context of financial accountability 
    Koen, Marius (Southern African Institute of Government Auditors, 2002)
    No abstract available
  • The development of a common body of knowledge and skills for government auditors in South Africa 
    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 ...
  • The development of practical experience requirements for Registered Government Auditors in South Africa 
    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, ...
  • Differences in accounting students’ perceptions of their development of professional skills : a South African case 
    Kirstein, Marina; Coetzee, Stephen; Schmulian, Astrid (Emerald, 2019-02)
    PURPOSE : The purpose of this paper is to explore differences in South African accounting students’ perceptions of professional skills developed in an undergraduate accounting program. South Africa has a history of ...
  • Dimensions for the assessment of ethical leadership : an internal audit perspective 
    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, ...