Browsing Research Articles (Auditing) by Title

Browsing Research Articles (Auditing) by Title

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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 ...
  • Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2004)
    The public interest mandate of the accounting and auditing profession to act as watchdog and whistle blower, continuously places the actions of this profession under public scrutiny. The exclusive mandate to be allowed to ...
  • Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2003)
    This article deals with various public accountability issues. It comments on the need for public accountability and briefly describes the concept. It then elaborates on an approach or conceptual framework for improving ...
  • Jangara, T. Banda; Bezuidenhout, Hannes C. (Southern African Institute of Government Auditors, 2015)
    There is general consensus amongst researchers that most South African companies are not yet ready to comply with the Protection of Personal Information Act No. 4 of 2013 (the POPI Act) as they lack the necessary skills, ...
  • Erasmus, Lourens J.; Steyn, L.J.; Fourie, Houdini; Coetzee, G.P. (Philna) (Southern African Institute of Government Auditors, 2013)
    This article focusses on determining the adequacy of the International Standards for the Professional Practice of Internal Auditing (Standards) for use in South Africa, as well as examining how local entities comply with ...
  • Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2003)
    The Draft Public Audit Bill was developed to reform the public sector audit function and to repeal and amendment existing legislation in this regard. This article examines the effect the proposed legislation has on the ...
  • Koen, Marius (Southern African Institute of Government Auditors, 2000)
    The author was employed by the World Bank during 1998 and involved in the preparation of a publication, Guide to International Accounting Standards, which was published in both English and Russian. He was invited to present ...
  • Du Bruyn, Rudrik; Venter, J.M.P. (College of Economic and Management Sciences, University of South Africa, 2006-04)
    The content of the 2002 and 2003 annual reports of companies listed on the JSE Securities Exchange was analysed to determine how many disclose HIV/AIDS information. This was done to determine whether there were notable ...
  • Kritzinger, J.; Barac, Karin (Unisa Press, 2017)
    The application of analytical procedures has become an integral part of the audit process. It has the ability to increase audit quality and is an effective and efficient manner of gathering audit evidence. Indications are ...
  • Barac, Karin; Motubatse, Kgobalale Nebbel; Erasmus, Lourens J.; Van Staden, J.M. (Southern African Institute of Government Auditors, 2013)
    The role of internal auditors has changed especially dramatically over the last 20 years, with resultant challenges to their formally acquired competencies. In response, the internal auditing profession regularly updates ...
  • Wessels, Hendrik Marius; Wilkinson, Naomi (Virtus Interpress, 2016)
    For any business to operate effectively, a governance framework that operates at the relevant maturity level is required. An organisational governance maturity framework is a tool that leadership can use to determine ...
  • Bezuidenhout, Pieter Stefan; Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2004)
    This is the second of two articles that address the audit approach to EC payment security. The previous article (Bezuidenhout & Gloeck, 2003) dealt with the following: • The EC payment security environment, and • The ...
  • Barac, Karin; Williams, G. (Southern African Institute of Government Auditors, 2016)
    Audit committees are expected to communicate effectively as trusted relationships are created when high quality communication takes place. Very little research has been performed on communication between audit committees ...
  • Lee, T.H.; Md Ali, A.; Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2008)
    Based on Porter's framework, 35 semi structured in-depth interviews were conducted with the objective of understand the underlying causes that give rise to the different components of the audit expectation gap in Malaysia. ...
  • Lee, T.H.; Gloeck, Juergen D. (Juergen Dieter), 1956-; Palaniappan, A.K. (Southern African Institute of Government Auditors, 2007)
    The auditing profession believes the increase in litigation against, and criticism of auditors can be traced to an audit expectation gap. This paper reports the findings of a questionnaire survey on the audit expectation ...
  • Lee, T.H.; Md Ali, A.; Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2009)
    Increased litigation and criticism of auditors has left little room for doubt that auditors are facing a liability and credibility crisis. The auditing profession has named this problematic issue the "audit expectation ...
  • Lee, T.H.; Md Ali, A.; Gloeck, Juergen D. (Juergen Dieter), 1956-; Yap, C.S.; Ng, Y.L.; Boonyanet, W. (Southern African Institute of Government Auditors, 2010)
    The audit expectation gap is denoted as the difference between what the public expects from an audit function and what the audit profession accepts the objective of auditing to be. The existence of an audit expectation gap ...
  • De Villiers, Charl Johannes; Hay, David; Zhang, Zhizi (Janice) (Emerald, 2014)
    PURPOSE – This study aims to contribute to the understanding of audit pricing and the competitiveness of the audit fee market by examining audit fee stickiness. DESIGN/METHODOLOGY/APPROACH – The authors explore the price ...
  • Botha, W.J.J. (Willem Johannes Jacobus) (Southern African Institute of Government Auditors, 1999)
    Audit materiality is a fundamental concept of the external audit process. Guidelines issued by professional standard-setting bodies generally state that the determination of audit materiality is primarily a matter of ...
  • Motubatse, Kgobalale Nebbel; Van Staden, Marianne; Steyn, Blanche; Erasmus, Lourens (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 ...