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Browsing Auditing by Subject "UCTD"
Now showing items 1-20 of 23
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(University of Pretoria, 2016)Accounting education at higher education institutions is influenced by various role players, each with their own expectations. Educators involved in accounting education are therefore required to balance the demands of ...
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(University of Pretoria, 2015)The application of analytical procedures has become an integral part of the audit process and indications are that the application of these procedures will increase in audits of the future. The factors that are causing ...
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(University of Pretoria, 2006-08-24)Electronic Commerce (EC) is a growing business option and due to the “openness” of the underlying technologies used for EC, introduces new risks and new technologies that require sophisticated and sometimes very technical ...
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(University of Pretoria, 2023)Audit quality is only achievable when audit firms have a quality-oriented culture reflected in their audit quality climate. Although audit quality has been widely researched, there is still uncertainty about how it takes ...
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(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 ...
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(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. ...
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(University of Pretoria, 2005-05-31)The internal auditing profession has undergone considerable changes during the past few years. A new definition has been formulated in 1999 for the profession and the Professional Practices Framework, including the Standards, ...
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(University of Pretoria, 2013)No abstract available.
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(University of Pretoria, 2014)The concept of organisational governance has been researched and debated by many. However, the concept of organisational governance maturity and what exactly this entails has received significantly less attention. It is ...
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(University of Pretoria, 2015)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 ...
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(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 ...
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(University of Pretoria, 2014)The reporting of the financial results of an organisation is the responsibility of the management of that organisation. However, value may be added to the financial statements by the auditing of such financial statements ...
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(University of Pretoria, 2017)Of late, when engaging with any form of media in South Africa, one is guaranteed to come across a story relating to service delivery protests in at least one, if not many parts of the country. Citizens throughout the country ...
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(University of Pretoria, 2012-08-30)Die gevolge van 'n belastingpligtige se handelinge word binne die belastingreg beoordeel aan die hand van verskillende maatstawwe. Die maatstaf van doel word deur die Wetgewer by die klassifikasie van die belastingpligtige ...
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(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 ...
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(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 ...
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(University of Pretoria, 2013)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 ...
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(University of Pretoria, 2014)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 ...
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The South African anti-money laundering regulatory framework relevant to politically exposed persons (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 ...
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(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 ...
Now showing items 1-20 of 23