- UPSpace Home
- →
- Economic and Management Sciences
- →
- Auditing
- →
- Research Articles (Auditing)
- →
- Browsing Research Articles (Auditing) by UP Author
JavaScript is disabled for your browser. Some features of this site may not work without it.
Browsing Research Articles (Auditing) by UP Author "Barac, Karin"
Now showing items 1-20 of 30
-
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 ...
-
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 ...
-
Barac, Karin; Plant, Kato; Kunz, Rolien; Kirstein, Marina (Wiley, 2021-11)Auditors' skills and ways of working must adapt to constantly changing conditions in the workplace, and the COVID-19 pandemic has brought further complexity. This paper uses a complexity theory lens to investigate changes ...
-
Forte, J.; Barac, Karin (Southern African Institute of Government Auditors, 2015)There is a clear shift in corporate governance towards understanding and managing the risks that could prevent an organisation from achieving its objectives. This has resulted in enterprise risk management and combined ...
-
Barac, Karin; Coetzee, Philna; Van Staden, Marianne (University of Johannesburg, 2016-07)Internal auditing has been called upon to enhance its value proposition for organisations and one way of doing this is to demonstrate its effectiveness. By using the responses of participants from the BRICS countries on ...
-
The correlation between perceived internal audit quality and defined corporate governance soundness Barac, Karin; Van Staden, Marianne (Academic Journals, 2009-12)This paper investigated whether a correlation exists between the perceived quality of an internal audit function and the soundness of its company’s corporate governance structure. Compliance with ten disclosure requirements ...
-
Plant, Kato; Barac, Karin; De Jager, Herman (Emerald, 2017)PURPOSE : The purpose of this paper is to identify the determinants of internal audit workplace learning success for developing early career internal audit professionals in South Africa. DESIGN/METHODOLOGY/APPROACH : A ...
-
Barac, Karin; Mdzikwa, J.T. (Southern African Institute of Government Auditors, 2016)Independence is a cornerstone of the internal audit profession, hence its prominence in the definition of internal auditing. The quality of the audit committee/internal audit activity relationship is important for ...
-
Barac, Karin; Coetzee, G.P. (Philna) (Southern African Institute of Government Auditors, 2012)This study explored specific features of the internal audit function in South Africa that affects the demand for internal auditors in this country. The study compared the views of chief audit executives of large ...
-
Mbewu, Bongani W.; Barac, Karin (Southern African Institute of Government Auditors, 2017)In 2009 government set out to achieve clean audits for all government entities. Studies on internal audit effectiveness reveal that an effective internal audit function enhances organisational governance and is considered ...
-
Barac, Karin; Plant, Kato; Kunz, Rolien; Kirstein, Marina (Emerald, 2021-08)PURPOSE : This study investigates perceptions regarding generic skills future entry-level accountants and auditors will require. Such soft or pervasive skills are necessary to operate effectively in the future world of ...
-
Barac, Karin (Routledge, 2015-04)Drawing on social closure theory, this study achieved a deep understanding of the perceptions and experiences of the first cohort of candidates passing through the Thuthuka support programme. Using semi-structured ...
-
Barac, Karin; Gammie, Elizabeth; Howieson, Bryan; Van Staden, Marianne (OsloMet, 2019)Historically professional logic has shaped accountancy, increasingly it has been shaped also by commercial logic. This study moves beyond these distinctions for a better and more nuanced analyses of how actors (Big 4 ...
-
Barac, Karin; Conradie, Pieter; De Klerk, Rene Louise (Springer, 2020-10)ORIENTATION : Conventional accounting education is presented from a business perspective that rationalises the prioritisation of shareholder interests. Such a paradigm, viewed as the hegemony of business, fails to deliver ...
-
Coetzee, G.P. (Philna); Fourie, Houdini; Plant, Kato; Barac, Karin (Southern African Institute of Government Auditors, 2013)The role that internal auditing plays within organisations is changing and the need for competent internal auditors who are able to address this change is also increasing. In South Africa internal auditing is recognised as ...
-
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 ...
-
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 ...
-
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 ...
-
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 ...
Now showing items 1-20 of 30