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Browsing Research Articles (Auditing) by Subject "Accountability"
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De Jager, Herman
(Southern African Institute of Government Auditors, 2004)
Accountability, in its simplest form, can be described as the requirement to give account of the performance of a duty or competency, entrusted to a person or organisation. This account is given to the principal or ...
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Janse van Rensburg, J.O. (Jacobus Oosthuizen); Coetzee, Peter
(African Consortium of Public Administration, 2015-06)
The public sector faces significant challenges that impact on its service delivery
abilities. Several bodies exist that can assist the public sector in addressing these
challenges. One of these is the internal audit ...
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De Jager, Herman
(Southern African Institute of Government Auditors, 2003)
Since the first democratically elected government accepted the responsibility of
governing South Africa almost ten years ago, changes have come thick and fast. If
we observe the change in the management of the public ...
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Gloeck, Juergen D. (Juergen Dieter), 1956-
(Southern African Institute of Government Auditors, 2004)
The Companies Act, Act 61 of 1974 came into effect on 1 January 1974, more than thirty years ago. Although the Act has been amended a few dozen times since then, the basic principles that established the accountability ...
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Gloeck, Juergen D. (Juergen Dieter), 1956-
(Southern African Institute of Government Auditors, 2003)
This article cannot discuss in detail the many shortcomings that makes the Draft
Public Audit Bill (Version: June 2003) the “weakest link in South Africa’s public
accountability chain”. Four of the most crucial flaws of ...
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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 ...
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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 ...
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Gloeck, Juergen D. (Juergen Dieter), 1956-
(Southern African Institute of Government Auditors, 2002)