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 ...

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 ...

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 ...

This research investigated the perceptions of chief executive officers, chief financial officers or chief operating officers, as well as chairpersons of the audit committees of the top listed companies in South Africa on ...