Browsing Auditing by Author "Erasmus, Lourens J."

Browsing Auditing by Author "Erasmus, Lourens J."

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  • The adequacy, use and compliance with internal auditing standards – South African perceptions in comparison with other specific regions 
    Erasmus, Lourens J.; Steyn, L.J.; Fourie, Houdini; Coetzee, G.P. (Philna) (Southern African Institute of Government Auditors, 2013)
    This article focusses on determining the adequacy of the International Standards for the Professional Practice of Internal Auditing (Standards) for use in South Africa, as well as examining how local entities comply with ...
  • Are the knowledge areas covered by dedicated internal auditing programmes currently offered by South African public universities meeting expectations? 
    Barac, Karin; Motubatse, Kgobalale Nebbel; Erasmus, Lourens J.; Van Staden, J.M. (Southern African Institute of Government Auditors, 2013)
    The role of internal auditors has changed especially dramatically over the last 20 years, with resultant challenges to their formally acquired competencies. In response, the internal auditing profession regularly updates ...
  • Audit tools and techniques : crucial dimensions of internal audit engagements in South Africa 
    Motubatse, Kgobalale Nebbel; Van Staden, Marianne; Steyn, Blanche; Erasmus, Lourens J. (Kamla-Raj Enterprises, 2015)
    The paper presents secondary empirical data from the Common Body of Knowledge study, on the use of audit tools and techniques by internal auditors in South Africa and compared its findings on South African internal audit ...
  • 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 ...
  • Global assessment of internal audit competence : does one size fit all? 
    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 ...
  • Internal auditing : how South Africa compares 
    Barac, Karin; Coetzee, G.P. (Philna); Erasmus, Lourens J.; Fourie, Houdini; Motubatse, Kgobalale Nebbel; Plant, Kato; Steyn, Blanche; Van Staden, J.M. (Southern African Institute of Government Auditors, 2013)
    Despite South Africa being considered a developing country, internal auditing has developed a robust presence both in the private and public sectors. The CBOK research (conducted by the IIA’s IIARF) shows that local internal ...
  • Professionalism apparent from South African internal audit functions’ use of the Standards 
    Van Staden, J.M.; Barac, Karin; Erasmus, Lourens J.; Motubatse, Kgobalale Nebbel (Southern African Institute of Government Auditors, 2013)
    When stakeholders perceive that members of a profession do not live up to their professional obligations, the profession loses prestige. Professions use various measures, including professional standards, disciplinary processes ...
  • 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, ...