Browsing Auditing by UP Author "Coetzee, G.P. (Philna)"

Browsing Auditing by UP Author "Coetzee, G.P. (Philna)"

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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 ...
  • The benefit of introducing audit software into curricula for computer auditing students : a student perspective from the University of Pretoria 
    Coetzee, G.P. (Philna); Du Bruyn, Rudrik (Unisa Press, 2003)
    The use of computers in the learning process is a well-researched area. The introduction of computers and related audit software in the auditing field has had a major influence on the auditing process. Very little research ...
  • 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 ...
  • Effect of HIV/AIDS on the control environment 
    Coetzee, G.P. (Philna) (Sage, 2006-07)
    OBJECTIVE: The management of organizations is responsible for risk management and control systems. HIV/AIDS could be a great threat in the achievement of strategic business objectives, implicating a great concern for ...
  • The effect of specific internal audit function features on the demand for internal auditors in South Africa 
    Barac, Karin; Coetzee, G.P. (Philna) (Southern African Institute of Government Auditors, 2012)
    This study explored specific features of the internal audit function in South Africa that affects the demand for internal auditors in this country. The study compared the views of chief audit executives of large ...
  • Elements of the internal audit capability model addressed by South African public sector legislation and guidance 
    Janse van Rensburg, J.O. (Jacobus Oosthuizen); Coetzee, G.P. (Philna) (Southern African Institute of Government Auditors, 2011)
    Internal auditing plays an important role in any country's public sector. South Africa is no exception and the role of internal auditing in the South African public sector has come to the fore in recent years. This article ...
  • 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 ...
  • Improving the efficiency and effectiveness of risk-based internal audit engagements 
    Coetzee, G.P. (Philna); Lubbe, Dave (David Schalk), 1951- (Wiley-Blackwell, 2014-07)
    The role of internal auditing in assisting with the mitigation of key risks threatening organisations has increased, not least, for example, in ensuring that engagements are performed more effectively and efficiently, and ...
  • Internal audit and risk management in South Africa : adherence to guidance 
    Coetzee, G.P. (Philna); Lubbe, Dave (David Schalk), 1951- (SUNMeDIA, 2011)
    Risk management is a relatively new addition to the wider concept of corporate governance. Sound corporate governance requires, among other things, that the board should ensure that there is an effective risk-based internal ...
  • Internal audit competencies : skills requirements for chief audit executives in South Africa 
    Coetzee, G.P. (Philna); Fourie, Houdini; Plant, Kato; Barac, Karin (Southern African Institute of Government Auditors, 2013)
    The role that internal auditing plays within organisations is changing and the need for competent internal auditors who are able to address this change is also increasing. In South Africa internal auditing is recognised as ...
  • Internal audit competencies : skills requirements for internal audit management in South Africa 
    Fourie, Houdini; Plant, Kato; Coetzee, G.P. (Philna); Van Staden, J.M. (Southern African Institute of Government Auditors, 2013)
    Internal auditing is playing an increasingly important role within organisations. The growing demand for internal auditors, as business and corporate governance partners to organisational management, places a larger ...
  • Internal audit competencies : skills requirements for internal audit staff in South Africa 
    Plant, Kato; Coetzee, G.P. (Philna); Fourie, Houdini; Steyn, Blanche (Southern African Institute of Government Auditors, 2013)
    The need for competent internal audit staff in South Africa is increasing significantly. Skills development initiatives are high on the agenda of the internal audit profession globally. Prior research has addressed competencies ...
  • Internal audit public sector capability : a case study 
    Janse van Rensburg, J.O. (Jacobus Oosthuizen); Coetzee, G.P. (Philna) (Wiley, 2016-05)
    Internal auditing is an essential part of governance and can be a valuable asset to public sector institutions. However, for public sector internal auditing to effectively support management, the internal audit function ...
  • 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 ...
  • Perceptions on the role of the internal audit function in respect of risk 
    Coetzee, G.P. (Philna); Fourie, Houdini (Academic Journals, 2009-12)
    This research investigated the perceptions of chief executive officers, chief financial officers or chief operating officers, as well as chairpersons of the audit committees of the top listed companies in South Africa on ...
  • The relationship between the new IIA Standards and the internal auditing profession 
    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 ...
  • The responsibility of the internal auditor in managing the risk of HIV / AIDS 
    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 ...
  • The risk maturity of South African private and public sector organisations 
    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 ...
  • 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 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 ...