Browsing Research Articles (Auditing) by Title

Browsing Research Articles (Auditing) by Title

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  • 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 ...
  • Ouditgelde in Suid-Afrika 
    Schumann, E.F. (Southern African Institute of Government Auditors, 1998)
    Very little information is available on the income patterns of individual audit firms in South Africa. There is no statutory requirement for audit firms to disclose any information in respect of its own activities. This ...
  • Perceived challenges faced by the internal audit function in the South African public sector : a case study of The National Treasury 
    Motubatse, Nebbel; Barac, Karin; Odendaal, Elza (Taylor and Francis and NISC (Pty) Ltd, 2015)
    This article reports on the challenges faced by the internal audit function in the South African public sector, as perceived by role players other than the internal audit function itself. This study implemented a qualitative ...
  • 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 ...
  • Perceptions on the role of the internal audit function in respect of risk 
    Coetzee, G.P. (Philna); Fourie, Houdini (Academic Journals, 2009-12)
    This research investigated the perceptions of chief executive officers, chief financial officers or chief operating officers, as well as chairpersons of the audit committees of the top listed companies in South Africa on ...
  • Perceptions on the value added by South African internal audit functions 
    Barac, Karin; Plant, Kato; Motubatse, Kgobalale Nebbel (Academic Journals, 2009-12)
    This article explored the perceptions on value added by internal audit functions (IAFs) of South African companies. Six attributes of value added by IAFs (including in-house, outsourced and co-sourced activities) were ...
  • The performance audit : are there differences in the planning approach and practices followed within the South African public sector? 
    Gildenhuis, E.; Roos, M. (Southern African Institute of Government Auditors, 2015)
    The importance of a formal, documented approach and methodology as part of the audit process is wellrecognised. In South Africa, only a few national departments have dedicated performance audit sections within the Internal ...
  • Performance of newly employed trainee accountants in Gauteng, South Africa, versus the skills expectations of employers : how big is the gap? 
    Kunz, Rolien; De Jager, Herman (Sage, 2019-10)
    The objective of this article is to determine whether the professional skills demonstrated by newly employed first-year trainee accountants (i.e. their performance) meet the expectations of audit managers and, if they do ...
  • 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 ...
  • The PFMA : education & training challenges 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2001)
    The event of the Public Finance Management Act (PFMA) has created a new dimension in financial management in the public sector. Although the two PFM Acts (No 1 and 29 of 1999) are only applicable to national and provincial ...
  • Playing bank-bank with other people’s money 
    Basson, Deon (Southern African Institute of Government Auditors, 2007)
    The article below is an extract from his book titled “Public Interest Warriors” to be published soon. By March 2007 total banking deposits held by individual South Africans ran into almost R269bn which is equal to ...
  • A pre- and post-election comparison of the commitment of South Africa's listed companies to sustainable development 
    Kruger, Bingle; Shotter, Magdalena; Vorster, Q. (Quintus) (School of Accounting Sciences, University of Pretoria, 1995)
    In South Africa the first democratic election brought about the possibility for the South African business community to compete internationally, unhindered by the limitations and sanctions designed 10 counter the system ...