Browsing Research Articles (Auditing) by Title

Browsing Research Articles (Auditing) by Title

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  • Internal audit competencies : skills requirements for internal audit management in South Africa 
    Fourie, Houdini; Plant, Kato; Coetzee, G.P. (Philna); Van Staden, J.M. (Southern African Institute of Government Auditors, 2013)
    Internal auditing is playing an increasingly important role within organisations. The growing demand for internal auditors, as business and corporate governance partners to organisational management, places a larger ...
  • 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 audit in state-owned enterprises : perceptions, expectations and challenges 
    Radasi, P.; Barac, Karin (Southern African Institute of Government Auditors, 2015)
    State-owned enterprises are critical vehicles for the delivery of goods and services, and can contribute to the sustainable economic growth of developing countries. The business environments in which these state-owned ...
  • Internal audit in the federal organizations of Malaysia : is there light at the end of the long dark tunnel? 
    Md Ali, A.; Ahmi, A.; Ali, A.; Ghazali, M.Z.; Gloeck, Juergen D. (Juergen Dieter), 1956-; Lee, T.H. (Southern African Institute of Government Auditors, 2009)
    Internal audit is supposed to help members of organizations to improve their business activities. But the findings from in-depth interviews with internal auditors from a total of 40 federal government ministries, departments ...
  • Internal audit in the state and local governments of Malaysia 
    Md Ali, A.; Gloeck, Juergen D. (Juergen Dieter), 1956-; Ali, A.; Ahmi, A.; Sahdan, M.H. (Southern African Institute of Government Auditors, 2007)
    Internal audit is supposed to help members of organizations to improve their entity’s effectiveness and efficiency. But the findings from in-depth interviews conducted with internal auditors from 35 State and Local ...
  • Internal audit in the statutory bodies and government-linked companies of Malaysia (2005 - 2008) : dream of dreams? 
    Ali, A.Md.; Sahdan, M.H.; Saad, S.; Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2012)
    This is the third and final part of a series of studies conducted on the state of internal audit in Malaysia’s public sector. The present study covers 47 organizations at the federal government level: 27 statutory bodies ...
  • Internal audit outsourcing practices in the South African public sector 
    Plant, Kato (African Consortium of Public Administration, 2014-10)
    This article explores internal audit outsourcing practices in the South African public sector. It examines the extent of outsourcing, the rationales for outsourcing, the preferred external service provider(s) for an ...
  • Internal audit public sector capability : a case study 
    Janse van Rensburg, J.O. (Jacobus Oosthuizen); Coetzee, G.P. (Philna) (Wiley, 2016-05)
    Internal auditing is an essential part of governance and can be a valuable asset to public sector institutions. However, for public sector internal auditing to effectively support management, the internal audit function ...
  • 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 ...