Browsing Auditing by UP Author "Marais, Marinda"

Browsing Auditing by UP Author "Marais, Marinda"

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  • Perceptions on the objectivity of local government internal auditors 
    Marais, Marinda (Southern African Institute of Government Auditors, 2015)
    Internal auditors in the local government sector in South Africa must adhere to the Institute of Internal Auditors’ Standards and Ethical Code, both of which regard objectivity to be one of the core principles of internal ...
  • Perspectives of chief audit executives on the implementation of combined assurance 
    Schreurs, H.K.; Marais, Marinda (Southern African Institute of Government Auditors, 2015)
    This article explores the status of current combined assurance practices as experienced by the chief audit executives (CAEs) of listed companies in the financial services industry in South Africa. The study aims to determine ...