Browsing Research Articles (Auditing) by Subject "Governance"

Browsing Research Articles (Auditing) by Subject "Governance"

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  • Audit tools and techniques : crucial dimensions of internal audit engagements in South Africa 
    Motubatse, Kgobalale Nebbel; Van Staden, Marianne; Steyn, Blanche; Erasmus, Lourens J. (Kamla-Raj Enterprises, 2015)
    The paper presents secondary empirical data from the Common Body of Knowledge study, on the use of audit tools and techniques by internal auditors in South Africa and compared its findings on South African internal audit ...
  • Companies Act reform. Accountability versus governance 
    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 ...
  • 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 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, ...
  • 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 relationship between the new IIA Standards and the internal auditing profession 
    Coetzee, G.P. (Philna); Du Bruyn, Rudrik (School of Accounting Sciences, UP, 2001)
    The Institute of Internal Auditors is in the process of developing new standards for the internal auditing profession. The first set of these standards will be implemented with effect from 1 January 2002. The purpose of ...