Browsing Auditing by Author "Steyn, Blanche"

Browsing Auditing by Author "Steyn, Blanche"

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  • Audit tools and techniques : crucial dimensions of internal audit engagements in South Africa 
    Motubatse, Kgobalale Nebbel; Van Staden, Marianne; Steyn, Blanche; Erasmus, Lourens J. (Kamla-Raj Enterprises, 2015)
    The paper presents secondary empirical data from the Common Body of Knowledge study, on the use of audit tools and techniques by internal auditors in South Africa and compared its findings on South African internal audit ...
  • 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 ...
  • Do board-level controls matter? - An agency perspective on socially responsible investment (SRI) company boards in South Africa 
    Steyn, Blanche; Kwenda, Farai; Stainban, Lesley (NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2020)
    If board-level controls matter, the introduction of the 2008 Companies Act with its enhanced legislative requirements, should have a positive impact on firm performance. To assess board-level controls this study developed ...
  • Education and training considerations applicable to internal auditors in South Africa 
    Steyn, Blanche; Plant, Kato (Academic Journals, 2009-12)
    This study explored education and training considerations applicable to internal auditors in South Africa. The study aimed to determine, by means of a comparison, the extent to which education and training requirements for ...
  • 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 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 ...
  • The profile of the chief audit executive as a driver of internal audit quality 
    Van Staden, Marianne; Steyn, Blanche (Academic Journals, 2009-12)
    The profile of the average chief audit executive was determined. This profile was then related to the profile requirements for the prospective chief audit executive, as well as chief audit executives’ perceptions of the ...
  • Share incentive schemes for Chief Audit Executives 
    Peter, M.; Steyn, Blanche (Southern African Institute of Government Auditors, 2015)
    The use of share incentive schemes as part of the remuneration structure for the head of internal audit or the Chief Audit Executive (CAE) is one mechanism available to a company to incentivise its senior executives and ...
  • Signalling of internal audit effectiveness 
    Pooe, Jabile Brenda; Barac, Karin; Plant, Kato; Steyn, Blanche (NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2022)
    The internal audit function is increasingly recognised as an important internal governance mechanism and consequently factors that contribute to its effectiveness are now an area of great interest to researchers and ...
  • A survey of the standing of and demand for internal auditing in South African companies - an overview 
    Plant, Kato; Steyn, Blanche (Southern African Institute of Government Auditors, 2010)
    This article explores the standing of and demand for internal auditing within South African companies. Central to the paper is a study of the changing profile of the internal auditor as well as the expanded roles of internal ...
  • Views on the applicability of the internal audit standards and competencies for internal auditors : an African perspective 
    Steyn, Blanche; Barac, Karin; Motubatse, Kgobalale Nebbel; Plant, Kato (Southern African Institute of Government Auditors, 2013)
    Through its Research Foundation, the Institute of Internal Auditors has engaged in various studies to develop a common body of knowledge for internal auditors. These results were reported on from a global perspective; however, ...