Browsing Research Articles (Auditing) by Title

Browsing Research Articles (Auditing) by Title

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  • 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 ...
  • Internal auditing as a corporate governance mechanism : a comparison between public sector and private sector functions 
    Barac, Karin; Van Staden, Marianne (African Consortium of Public Administration, 2014-10)
    Internal auditing has progressively gained prominence as a corporate governance mechanism. There are some important differences between internal audit practices in the private sector and their counterparts in the public ...
  • Internal auditing of model risk within banking institutions 
    Lingenfelder, R. (Southern African Institute of Government Auditors, 2015)
    Faulty or improper usage of models has contributed significantly to financial and banking institutions’ experience of damage to their reputations and profitability. Since the global financial crisis of 2008, regulators have ...
  • Internal audit’s role in embedding governance, risk, and compliance in state-owned companies 
    Chikwiri, T.M.; De la Rosa, Sean Paul (Southern African Institute of Government Auditors, 2015)
    The increase in the number of company failures, and in the occurrence of corporate fines and lawsuits due to noncompliance with statutes and regulations, has been attributed to inadequate or failed governance, risk, ...
  • Internal control risks within the data warehouse environment 
    De la Rosa, Sean Paul; De Jager, Herman (Southern African Institute of Government Auditors, 1999)
    Decision support systems enable management to improve both their strategic and short term decision making processes. An example of a decision support system is the data warehouse. A study of the sufficiency of audit resources ...
  • Internet firewall environment : an audit perspective 
    Bouwer, A.M.; De Jager, Herman (Southern African Institute of Government Auditors, 1998)
    The aim of this article is to introduce auditors to the Internet, and more specifically to security implications for companies online. The article will look at firewalls as a control measure to protect these companies ...
  • Investment appraisal : a critical review of the adjusted present value (APV) method from a South African perspective 
    Pienaar, A. (School of Accounting Sciences, University of Pretoria, 1998)
    Since first developed by S C Myers, the adjusted present value (APV) approach has gained wide recognition as an acceptable method of discounting cash flows. Although a number of assumptions have to be made, there is merit ...
  • Is accountancy education paying its social debt? 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2007)
    The subject of accounting is not only dominating the syllabus: it has turned the whole accountancy programme into a nightmare. Although universities claim to attract the most gifted and talented students to a career ...
  • Is management accounting theory breaking free from the shackles of neo-classical economics? A South African perspective 
    Shotter, Magdalena (School of Accounting Sciences, UP, 2001)
    To the extent that management accounting is based on neo-classical economics, all decision-making is assumed to be rational, aimed at utility or profit maximisation and all circumstances influencing decisions are accepted ...
  • Learning approaches to the study of auditing followed by prospective South African chartered accountants 
    Barac, Karin (College of Economic and Management Sciences, University of South Africa, 2012)
    Learning approaches in accounting, distinguishing between deep, surface and strategic approaches, have been widely researched. This study provides a South African perspective by investigating the learning approaches to ...
  • A long term solution to the financial skills shortage in South Africa's public sector 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2006)
    Although South Africa's public sector generally experiences skills shortages at many levels, the financial sector is particularly adversely affected. Against this background, the Southern African Institute of Government ...
  • Managing risk : what should internal audit do? 
    Viljoen, P.C.; Barac, Karin (Southern African Institute of Government Auditors, 2015)
    Internal auditors, having the required knowledge of risk management, organisational processes and internal controls systems, could perform a number of activities for the organisation in order to assist in managing risks. The ...
  • Managing workplace ethics : how to improve your organisation's ethical health and achieve organisational integrity 
    Plant, Kato (Southern African Institute of Government Auditors, 2008)
    In recent years, the issue of management or governance of ethics within organisations in the public and private sectors has come to the fore. For several valid business reasons organisations have been forced to become ...
  • Meeting expectations and building a brighter future for auditing in South Africa 
    Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (School of Accounting Sciences, University of Pretoria, 1994)
    The auditing profession in South Africa, like other countries in the English speaking world, is experiencing the effects of the so-called expectation gap. An ad-hoc committee of the South African Institute of Chartered ...
  • The new dispensation in the public sector 
    De Jager, Herman (Southern African Institute of Government Auditors, 2001)
    The Public Finance Management Act (PFMA) came into effect on 1 April 2000, and the Treasury Regulations (TR) on 1 June 2000. With this legislation the public sector in South Africa changed and South Africa can today be ...
  • New legislation for private auditors - concerns are increasing … 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2000)
    The passage of the Draft Accountancy Profession Bill has not been a harmonious or happy one. The proposed legislation is developed to replace the current Public Accountants' and Auditors' Act (Act 80 of 1991). The memorandum ...
  • The non-financial reporting practices of co-operative managed enterprises in South Africa 
    Fouche, Karel; Uys, Meon (AOSIS, 2023-08)
    ORIENTATION : This paper reports on how co-operative managed enterprises in South Africa address non-financial reporting requirements. RESEARCH PURPOSE : The purpose of the study is to obtain a deeper understanding of ...
  • The normative acceptability of SAAS 320 audit materiality 
    Botha, W.J.J. (Willem Johannes Jacobus) (Southern African Institute of Government Auditors, 2000)
    The process by which an organisation's financial statements are audited by external auditors can be described as a risk-based, systematic approach in which the nature, extent and timing of the audit procedures and audit ...
  • A normative reference framework for determining audit materiality 
    Botha, W.J.J. (Willem Johannes Jacobus); Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 1998)
    Materiality is a central concept in the process which is applied during the external audit of company annual financial statements. Guidelines issued by professional standard-setting bodies generally state that the determination ...
  • The origin and development of management accounting 
    Shotter, Magdalena (School of Accounting Sciences, University of Pretoria, 1999)
    The aim of this article is to investigate the origin and development of management accounting and to assess to what extent it has been based on functional principles. For the purpose of the analysis management accounting ...