• An audit quality climate in audit firms 

  Kritzinger, Johanna Alida (University of Pretoria, 2023)

  Audit quality is only achievable when audit firms have a quality-oriented culture reflected in their audit quality climate. Although audit quality has been widely researched, there is still uncertainty about how it takes ...
• Conceptualising balanced reliance on internal audit work by external auditors 

  Van Staden, Marianne (University of Pretoria, 2020)

  Reliance refers to the incorporation of internal audit work into audit evidence during statutory external audits. Inappropriate reliance undermines audit effectiveness and quality while fair reliance enhances audit efficiency. ...
• Student perceptions of blended learning interventions in teaching auditing 

  Beukes, Bernice (University of Pretoria, 2018)

  Education, and especially accounting education, has been criticised for not delivering graduates for the work place with the necessary skills and attributes. In an effort to address this criticism, lecturers incorporate ...
• Internal Auditors and Service Delivery in South African Local Government : a Limpopo Province Perspective 

  Sepuru, Mmabatho Rebecca (University of Pretoria, 2017)

  Of late, when engaging with any form of media in South Africa, one is guaranteed to come across a story relating to service delivery protests in at least one, if not many parts of the country. Citizens throughout the country ...
• Accounting practitioners' perspectives of professional skills and audit capabilities of first year trainee accountants 

  Kunz, Rolien (University of Pretoria, 2016)

  Accounting education at higher education institutions is influenced by various role players, each with their own expectations. Educators involved in accounting education are therefore required to balance the demands of ...
• The impact of mandatory audit relief on the audit practice 

  Coetzee, Carla (University of Pretoria, 2015)

  The South African Companies Act 71 of 2008, which came into effect on 1 May 2011, legislated that the financial statements of all public companies and state-owned companies should be audited annually but stipulated that ...
• A workplace learning framework for developing entry-level internal audit professionals 

  Plant, Kato (University of Pretoria, 2015)

  In recent years, the need to develop professional competence in internal auditing has increasingly come under the spotlight. The main reasons for this are a growing need for competent internal auditors who can render ...
• The application of analytical procedures in the audit process 

  Kritzinger, Jana Alida (University of Pretoria, 2015)

  The application of analytical procedures has become an integral part of the audit process and indications are that the application of these procedures will increase in audits of the future. The factors that are causing ...
• The Suspicious Transaction Reporting Responsibilities of Attorneys in Terms of South African Anti-Money Laundering Legislative Frameworks 

  Dorey, Frank C. (University of Pretoria, 2014)

  With the implementation of more and more stringent measures to prevent money laundering, criminals are resorting to the expertise of lawyers for assistance in the formulation of increasingly complex money laundering schemes. ...
• The role of internal auditing in providing combined Assurance : assessing internal financial controls 

  Lewis, Izelle (University of Pretoria, 2014)

  Internal auditors are playing a vital role in the corporate governance structure of an increasing number of organisations and are a fundamental component of the combined assurance task force. The objective of this study ...
• A framework for organisational governance maturity : an internal audit 

  Wilkinson, Naomi (University of Pretoria, 2014)

  The concept of organisational governance has been researched and debated by many. However, the concept of organisational governance maturity and what exactly this entails has received significantly less attention. It is ...
• Internal audit capability : a public sector case study 

  Janse van Rensburg, J.O. (Jacobus Oosthuizen) (University of Pretoria, 2014)

  The South African public sector faces significant challenges that impact on its ability to deliver services to the public. There are several parties that can assist the public sector in addressing these challenges. One ...
• Work-readiness of university graduates: an internal audit educational expectation gap in South Africa 

  Fourie, Houdini (University of Pretoria, 2014)

  The research for this study was guided by the question whether an internal audit educational expectation gap exists between the level of work-readiness skills expected by employers in internal audit practice, and the actual ...
• The Internal Auditor's responsibility to detect financial statement fraud 

  Van Wyk, Beatrice Maud (University of Pretoria, 2014)

  The reporting of the financial results of an organisation is the responsibility of the management of that organisation. However, value may be added to the financial statements by the auditing of such financial statements ...
• The Role of internal audit in the Independent review of anti-money laundering compliance in South Africa 

  Modisagae, Thapelo (University of Pretoria, 2013)

  The dilemma of money laundering is an undeniable problem faced by many institutions all over the world. Due to its prevalence, the need for organisations to deal with the problem has become a global priority, regardless ...
• Focus of internal audit departments on strategic risks of listed companies 

  Foxcroft, Liezl (University of Pretoria, 2013)

  No abstract available.
• The South African anti-money laundering regulatory framework relevant to politically exposed persons 

  Ahlers, Christelle (University of Pretoria, 2013)

  Politically exposed persons have become a specific risk factor in money laundering. The Financial Action Task Force has formulated clear and specific requirements for dealing with these individuals. Internationally, various ...
• The code of conduct of the South African public service compared with international guidelines 

  Nagiah, Kanthi (University of Pretoria, 2012-09-27)

  The overall aim of this research was to understand the essential elements/factors that contribute to the effectiveness of the content of codes of conduct in the public service in addressing corruption. The ultimate objective ...
• Motief, doel en bedoeling in die Suid-Afrikaanse belastingreg (Afrikaans) 

  Lloyd, Morthimer James (University of Pretoria, 2012-08-30)

  Die gevolge van 'n belastingpligtige se handelinge word binne die belastingreg beoordeel aan die hand van verskillende maatstawwe. Die maatstaf van doel word deur die Wetgewer by die klassifikasie van die belastingpligtige ...
• An audit approach of the information systems auditor in an electronic commerce environment with emphasis on internet payment security 

  Bezuidenhout, Pieter Stefan (University of Pretoria, 2006-08-24)

  Electronic Commerce (EC) is a growing business option and due to the “openness” of the underlying technologies used for EC, introduces new risks and new technologies that require sophisticated and sometimes very technical ...

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