Browsing Auditing by Subject "HIV/AIDS"

Browsing Auditing by Subject "HIV/AIDS"

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  • An analysis of the impact of King II on HIV/AIDS disclosure in annual reports 
    Du Bruyn, Rudrik; Venter, J.M.P. (College of Economic and Management Sciences, University of South Africa, 2006-04)
    The content of the 2002 and 2003 annual reports of companies listed on the JSE Securities Exchange was analysed to determine how many disclose HIV/AIDS information. This was done to determine whether there were notable ...
  • 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 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) ...