Browsing Auditing by Title

Browsing Auditing by Title

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  • Signalling of internal audit effectiveness 
    Pooe, Jabile Brenda; Barac, Karin; Plant, Kato; Steyn, Blanche (NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2022)
    The internal audit function is increasingly recognised as an important internal governance mechanism and consequently factors that contribute to its effectiveness are now an area of great interest to researchers and ...
  • Social media policy in South Africa 
    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 ...
  • The South African anti-money laundering regulatory framework relevant to politically exposed persons 
    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 ...
  • A South African perspective on the existence of an interest tax shield 
    Pienaar, A.J.; Shotter, Magdalena (Faculty of Economic and Management Sciences, University of Pretoria, 2000-06)
    This paper investigates whether the use of debt in the capital structure of a company is beneficial to its shareholders. It finds that, in the South African context, gearing has no effect on the value of a company. The use ...
  • Stakeholder perceptions on the role of internal audit in risk management : a mining industry perspective 
    Whitehorn, E.; Barac, Karin (Southern African Institute of Government Auditors, 2015)
    Organisations are faced with risks that can hinder them from meeting their objectives: these risks are both expected and unexpected and could include ‘black swans’. The internal audit function assists management by providing ...
  • The standing of internal auditing in South African national government departments 
    Van Staden, Marianne; Barac, Karin (African Consortium of Public Administration, 2014-10)
    South Africa’s successive corporate governance codes have progressively increased their emphasis on internal auditing. This article had two aims, both resulting in specific contributions to the internal auditing literature ...
  • The standing of the internal audit function within South African companies 
    Erasmus, Lourens J.; Coetzee, G.P. (Philna) (Academic Journals, 2009-12)
    This study examined the standing of the internal audit function in 30 of South Africa’s large listed companies as perceived by the chairs of their audit committees, their chief executive officers, chief financial officers, ...
  • The status of HIV/Aids reporting 
    Du Bruyn, Rudrik (South African Institute of Chartered Accountants, 2006-03)
    Companies are increasingly under pressure to disclose their HIV/Aids policies and practices. Some of the developments include the second King Report on Corporate Governance (King II), the Global Reporting Initiative (GRI) ...
  • A strengthened approach to moving public financial management reforms forward 
    Koen, Marius (Southern African Institute of Government Auditors, 2007)
    Effective Public Financial Management (PFM) systems are crucial to countries making progress in reducing poverty. This connection - between PFM systems and poverty reduction - was given added attention with the introduction ...
  • Structuring internal audit functions in multinational companies 
    Shishkina, E.; Barac, Karin (Southern African Institute of Government Auditors, 2015)
    During the last five decades, the world has witnessed a dramatic proliferation of multinational companies (MNCs) that has evoked strong interest amongst academic researchers. Despite the acknowledged need to expand ...
  • Student perceptions of blended learning interventions in teaching auditing 
    Beukes, Bernice (University of Pretoria, 2018)
    Education, and especially accounting education, has been criticised for not delivering graduates for the work place with the necessary skills and attributes. In an effort to address this criticism, lecturers incorporate ...
  • Student-centred approach to teaching large classes : friend or foe? 
    Kirstein, Marina; Kunz, Rolien (Emerald, 2015)
    PURPOSE – The aim of this paper is to report on the development and implementation of two student-centred teaching approaches, not usually thought to be appropriate for large group situations. These projects involved ...
  • A study of auditors' responsibility for fraud detection in Malaysia 
    Lee, T.H.; Md Ali, A.; Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2008)
    The auditors' duties for the prevention, detection and reporting of fraud, other illegal acts and errors is one of the most controversial issues in auditing. This paper reports the findings of a survey that explores the ...
  • A survey of the standing of and demand for internal auditing in South African companies - an overview 
    Plant, Kato; Steyn, Blanche (Southern African Institute of Government Auditors, 2010)
    This article explores the standing of and demand for internal auditing within South African companies. Central to the paper is a study of the changing profile of the internal auditor as well as the expanded roles of internal ...
  • The Suspicious Transaction Reporting Responsibilities of Attorneys in Terms of South African Anti-Money Laundering Legislative Frameworks 
    Dorey, Frank C. (University of Pretoria, 2014)
    With the implementation of more and more stringent measures to prevent money laundering, criminals are resorting to the expertise of lawyers for assistance in the formulation of increasingly complex money laundering schemes. ...
  • Teaching pervasive skills to South African accounting students 
    Barac, Karin; Du Plessis, Leana (College of Economic and Management Sciences, University of South Africa, 2014)
    Professional accountants need to retain and maintain a broad skills set. In response to this need, the South African Institute of Chartered Accountants (SAICA) emphasises the mastering of pervasive skills in its competency ...
  • Towards the development of a framework for ethics audits : an internal auditing perspective 
    Plant, Kato (Southern African Institute of Government Auditors, 2008)
    Ethics performance should efficiently and effectively be managed and assessed within an organisation to ensure continued stakeholder trust, and the attainment of a mutually sustainable advantage. According to the Professional ...
  • Unlocking Africa’s wealth 
    Plant, Kato (Southern African Institute of Government Auditors, 2005)
    Following the eventful birth of the African Renaissance (a movement to improve and uplift Africa), some five or six years ago, education and training has been identified as having a vital role to play in its growth and ...
  • The use of risk management principles in planning an internal audit engagement 
    Coetzee, G.P. (Philna); Lubbe, Dave (David Schalk), 1951- (College of Economic and Management Sciences, University of South Africa, 2013)
    With the current growth in awareness of the value of internal audit services, the increased demand from various stakeholders, and the scarcity of competent internal auditors, the profession needs a new mindset, particularly ...
  • Views on the applicability of the internal audit standards and competencies for internal auditors : an African perspective 
    Steyn, Blanche; Barac, Karin; Motubatse, Kgobalale Nebbel; Plant, Kato (Southern African Institute of Government Auditors, 2013)
    Through its Research Foundation, the Institute of Internal Auditors has engaged in various studies to develop a common body of knowledge for internal auditors. These results were reported on from a global perspective; however, ...