Browsing Research Articles (Auditing) by Title

Browsing Research Articles (Auditing) by Title

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  • The standing of the internal audit function within South African companies 
    Erasmus, Lourens J.; Coetzee, G.P. (Philna) (Academic Journals, 2009-12)
    This study examined the standing of the internal audit function in 30 of South Africa’s large listed companies as perceived by the chairs of their audit committees, their chief executive officers, chief financial officers, ...
  • 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) ...
  • A strengthened approach to moving public financial management reforms forward 
    Koen, Marius (Southern African Institute of Government Auditors, 2007)
    Effective Public Financial Management (PFM) systems are crucial to countries making progress in reducing poverty. This connection - between PFM systems and poverty reduction - was given added attention with the introduction ...
  • Structuring internal audit functions in multinational companies 
    Shishkina, E.; Barac, Karin (Southern African Institute of Government Auditors, 2015)
    During the last five decades, the world has witnessed a dramatic proliferation of multinational companies (MNCs) that has evoked strong interest amongst academic researchers. Despite the acknowledged need to expand ...
  • Student-centred approach to teaching large classes : friend or foe? 
    Kirstein, Marina; Kunz, Rolien (Emerald, 2015)
    PURPOSE – The aim of this paper is to report on the development and implementation of two student-centred teaching approaches, not usually thought to be appropriate for large group situations. These projects involved ...
  • A study of auditors' responsibility for fraud detection in Malaysia 
    Lee, T.H.; Md Ali, A.; Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2008)
    The auditors' duties for the prevention, detection and reporting of fraud, other illegal acts and errors is one of the most controversial issues in auditing. This paper reports the findings of a survey that explores the ...
  • 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 ...
  • Teaching pervasive skills to South African accounting students 
    Barac, Karin; Du Plessis, Leana (College of Economic and Management Sciences, University of South Africa, 2014)
    Professional accountants need to retain and maintain a broad skills set. In response to this need, the South African Institute of Chartered Accountants (SAICA) emphasises the mastering of pervasive skills in its competency ...
  • Towards the development of a framework for ethics audits : an internal auditing perspective 
    Plant, Kato (Southern African Institute of Government Auditors, 2008)
    Ethics performance should efficiently and effectively be managed and assessed within an organisation to ensure continued stakeholder trust, and the attainment of a mutually sustainable advantage. According to the Professional ...
  • Unlocking Africa’s wealth 
    Plant, Kato (Southern African Institute of Government Auditors, 2005)
    Following the eventful birth of the African Renaissance (a movement to improve and uplift Africa), some five or six years ago, education and training has been identified as having a vital role to play in its growth and ...
  • The use of risk management principles in planning an internal audit engagement 
    Coetzee, G.P. (Philna); Lubbe, Dave (David Schalk), 1951- (College of Economic and Management Sciences, University of South Africa, 2013)
    With the current growth in awareness of the value of internal audit services, the increased demand from various stakeholders, and the scarcity of competent internal auditors, the profession needs a new mindset, particularly ...
  • 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, ...
  • Who owns the word “auditing” ? - and other important questions regarding the Auditing Profession Bill 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2005)
    The Auditing Profession Bill, in section 2.1(b), states that the object of the proposed Bill is “…overseeing and regulating the auditing profession”. A study of the Auditing Profession Bill, however, clearly indicates ...
  • A Whole Brain® learning approach to an undergraduate auditing initiative an exploratory study 
    Kirstein, Marina; Kunz, Rolien (Emerald, 2016)
    PURPOSE : Individual students have different learning styles, and lecturers can no longer afford to ignore this. Lecturers have a responsibility to accommodate students’ different learning styles by including learning ...