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Browsing Research Articles (Auditing) by Author "Plant, Kato"
Now showing items 1-20 of 24
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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 ...
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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 ...
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Kgomo, B.; Plant, Kato (Southern African Institute of Government Auditors, 2015)Ethical leadership is regarded as the key to building trust and sustaining organisations. However, monitoring the effectiveness of organisations in promoting ethical leadership poses a challenge to assurance providers, ...
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Steyn, Blanche; Plant, Kato (Academic Journals, 2009-12)This study explored education and training considerations applicable to internal auditors in South Africa. The study aimed to determine, by means of a comparison, the extent to which education and training requirements for ...
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Appel, J.J.; Plant, Kato (Southern African Institute of Government Auditors, 2015)This study proposes a framework that can be used by the internal audit function to assess the culture of ethical behaviour of South African national government departments. The limited number of published articles on the ...
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Angermund, Nolan; Plant, Kato (Medknow Publications, 2017-11)The Namibian Governance Code was implemented in 2014 and calls for organisations to manage ethics effectively. Although this Code, as well as legislature, requires ethical behaviour in the workplace, limited research ...
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Wilkinson, Naomi; Plant, Kato (Southern African Institute of Government Auditors, 2012)The study aims to develop a framework for an organisational governance maturity model that can be used by the internal audit function to assess the effectiveness of an organisation’s governance framework. A review of the ...
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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 ...
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Coetzee, G.P. (Philna); Erasmus, Lourens J.; Plant, Kato (Unisa Press, 2015)The Certified Internal Auditor (CIA) programme is the formal globally recognised test of competence for internal auditors. However, the question is raised whether this assessment of competence has kept up with the ...
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Plant, Kato; Padotan, Ruby (Southern African Institute of Government Auditors, 2017)Internal auditors have not escaped the skills crisis in South Africa and the need for competent and effective internal auditors in the workplace is increasing. The Institute of Internal Auditors in South Africa (IIA (SA)) ...
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Plant, Kato; Slippers, Jana (Routledge, 2015-05)This article reports on the introduction of a business communication course in the curriculum of postgraduate internal audit students at a higher education institution in South Africa. Internal auditors should have ...
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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 ...
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Fourie, Houdini; Plant, Kato; Coetzee, G.P. (Philna); Van Staden, J.M. (Southern African Institute of Government Auditors, 2013)Internal auditing is playing an increasingly important role within organisations. The growing demand for internal auditors, as business and corporate governance partners to organisational management, places a larger ...
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Plant, Kato; Coetzee, G.P. (Philna); Fourie, Houdini; Steyn, Blanche (Southern African Institute of Government Auditors, 2013)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 ...
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Plant, Kato (African Consortium of Public Administration, 2014-10)This article explores internal audit outsourcing practices in the South African public sector. It examines the extent of outsourcing, the rationales for outsourcing, the preferred external service provider(s) for an ...
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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 ...
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Plant, Kato (Southern African Institute of Government Auditors, 2008)In recent years, the issue of management or governance of ethics within organisations in the public and private sectors has come to the fore. For several valid business reasons organisations have been forced to become ...
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Barac, Karin; Plant, Kato; Motubatse, Kgobalale Nebbel (Academic Journals, 2009-12)This article explored the perceptions on value added by internal audit functions (IAFs) of South African companies. Six attributes of value added by IAFs (including in-house, outsourced and co-sourced activities) were ...
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Papageorgiou, Elmarie; Fortuin, Gail; Shamsoodien, Sihaam; Mothelesi, Charles; Koza, Thandekile; Plant, Kato (Southern African Institute of Government Auditors, 2022)ORIENTATION AND PURPOSE : Globally, business scandals and corruption are not new phenomena. Curriculum developers and professional bodies have re-visited the teaching of ethics in higher education, owing to repeated calls ...
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Pooe, Jabile Brenda; Barac, Karin; Plant, Kato; Steyn, Blanche (NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2022)The internal audit function is increasingly recognised as an important internal governance mechanism and consequently factors that contribute to its effectiveness are now an area of great interest to researchers and ...
Now showing items 1-20 of 24