Browsing Research Articles (Auditing) by Title

Browsing Research Articles (Auditing) by Title

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  • Face-to-face soft skills for entry-level internal auditors : a practice perspective 
    Coetzee, Philna; Du Plessis, Annelize (Sage, 2021-04)
    Practising internal auditors, including entry-level internal auditors, need face-to-face soft skills to effectively manage the increased complexity of their profession. Although many studies have highlighted the need for ...
  • Factors contributing to the success of benchmarking : a South African perspective 
    Human, Jacobus Schalk; Shotter, Magdalena (Faculty of Economic and Management Sciences, University of Pretoria, 2001-03)
    This study aims to identify the factors that have an influence on the success of benchmarking projects, and finds that listed South Aftican manufacturing companies achieve a high degree of success with their benchmarking ...
  • A few South African cents' worth on Bitcoin 
    Nieman, Annamart (North West University, Faculty of Law, 2015)
    This article sets out to introduce the reader to VCs in general and decentralised convertible VCs ("DCVCs") in particular. Bitcoin is considered the leading type of DCVC in terms of value and volume. Since Bitcoin is ...
  • Focus of IA departments on strategic risks of listed companies 
    Foxcroft, Liezl; De Jager, Herman (Southern African Institute of Government Auditors, 2014)
    Since 2000 various companies including Enron and Tyco, have ended up throwing in the proverbial towel as major accounting fraud has led to their downfall. A diversity of other companies has followed suit due to the global ...
  • Focus on a research report : an accounting and auditing perspective on interim financial reporting in the Republic of South Africa - Fourth edition 
    Botha, W.J.J. (Willem Johannes Jacobus) (Southern African Institute of Government Auditors, 2001)
    Interim financial reports form part of the total process of financial reporting and are prepared for and presented to the many users of financial reports for the purposes of making economic decisions. This is the fourth ...
  • The focus point of the audit expectation gap in the Republic of South Africa 
    Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (School of Accounting Sciences, University of Pretoria, 1993)
    The audit expectation gap has been the subject of many research projects in overseas countries. Recommendations and strategies for narrowing the gap in these countries have been based on empirical data. In the Republic of ...
  • The fourth E of performance auditing 
    Gildenhuis, Catharina E.; Janse van Rensburg, J.O. (Jacobus Oosthuizen) (Southern African Institute of Government Auditors, 2017)
    The vital requisite for performance auditing within the public sector is becoming progressively apparent. This is deemed an essential requirement towards enhancing the operation and functioning of the organisation ...
  • A framework for internal auditors to assess ethics in a national public sector department 
    Appel, J.J.; Plant, Kato (Southern African Institute of Government Auditors, 2015)
    This study proposes a framework that can be used by the internal audit function to assess the culture of ethical behaviour of South African national government departments. The limited number of published articles on the ...
  • A framework for managing and assessing ethics in Namibia : an internal audit perspective 
    Angermund, Nolan; Plant, Kato (Medknow Publications, 2017-11)
    The Namibian Governance Code was implemented in 2014 and calls for organisations to manage ethics effectively. Although this Code, as well as legislature, requires ethical behaviour in the workplace, limited research ...
  • A framework for the development of an organisational governance maturity model : a tool for internal auditors 
    Wilkinson, Naomi; Plant, Kato (Southern African Institute of Government Auditors, 2012)
    The study aims to develop a framework for an organisational governance maturity model that can be used by the internal audit function to assess the effectiveness of an organisation’s governance framework. A review of the ...
  • A framework for the evaluation of the perceived value added by internal auditing 
    Botha, Lise Muriel; Wilkinson, Naomi (Emerald, 2019-09)
    PURPOSE : The purpose of this study is to propose a framework for the evaluation of the perceived value internal audit functions add to their organisations. The framework is based on service quality measurement principles, ...
  • Fraud profiles of public sector institutions in South Africa 
    Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (Southern African Institute of Government Auditors, 2005)
    This paper examines the phenomenon of fraud in South Africa's public sector, as represented by the various national and provincial departments, local authorities and public entities. A literature study on the subject ...
  • Gallant efforts made in implementing management accounting principles in the public sector, but … 
    Plant, Gregory J. (Southern African Institute of Government Auditors, 2000)
    The Public Finance Management Act No.1 of 1999 as amended by Act No. 29 of 1999, the Public Service Regulations and the new Draft National Treasury Instructions, attempt to place the South African public sector in the same ...
  • GAMAP : the case in question 
    De Beer, Linda (Southern African Institute of Government Auditors, 2001)
    This article addresses GAMAP in terms of what it is, why local authorities must convert to and comply with it and how it differs from GAAP?
  • Generic skill profiles of future accountants and auditors – moving beyond attributes 
    Barac, Karin; Plant, Kato; Kunz, Rolien; Kirstein, Marina (Emerald, 2021-08)
    PURPOSE : This study investigates perceptions regarding generic skills future entry-level accountants and auditors will require. Such soft or pervasive skills are necessary to operate effectively in the future world of ...
  • Global assessment of internal audit competence : does one size fit all? 
    Coetzee, G.P. (Philna); Erasmus, Lourens J.; Plant, Kato (Unisa Press, 2015)
    The Certified Internal Auditor (CIA) programme is the formal globally recognised test of competence for internal auditors. However, the question is raised whether this assessment of competence has kept up with the ...
  • Government auditing experience : the vital link to advance professionalism in government auditing 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2008)
    Guidelines and regulations which govern the practical experience and training requirements of government auditors, based on the latest international professional thinking and approaches, were recently implemented for ...
  • Green charges or taxes and related income tax and value-added tax issues 
    Nieuwoudt, Margaret J. (Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2001)
    The introduction of green charges or taxes in South Africa as an environmental management tool is currently under discussion and debate. Pressure from the Department of Environmental Affairs and Tourism (DEA&T) is currently ...
  • Harmonization of practices in financial management by development partners 
    Koen, Marius (Southern African Institute of Government Auditors, 2003)
    Donor assistance is characterized increasingly by high transaction costs and excessive demands on recipient administrative capacity. More than 60,000 aid projects are under implementation globally. In some highly aid ...
  • Helping disadvantaged students : findings from the Thuthuka programme 
    Barac, Karin (Routledge, 2015-04)
    Drawing on social closure theory, this study achieved a deep understanding of the perceptions and experiences of the first cohort of candidates passing through the Thuthuka support programme. Using semi-structured ...