Browsing Auditing by Subject "Human immunodeficiency virus (HIV)"

Browsing Auditing by Subject "Human immunodeficiency virus (HIV)"

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  • 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 ...
  • A proposed reporting framework for HIV/Aids disclosure by listed South African companies 
    Du Bruyn, Rudrik (School of Accounting Sciences, UP, 2008)
    This article proposes a disclosure framework for the reporting of HIV/Aids-related information in annual reports to address the lack of consistency in current disclosure practices. A literature review was undertaken to ...
  • 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) ...