Internal auditing : how South Africa compares

Show simple item record Barac, Karin Coetzee, G.P. (Philna) Erasmus, Lourens J. Fourie, Houdini Motubatse, Kgobalale Nebbel Plant, Kato Steyn, Blanche Van Staden, J.M. 2013-11-11T11:47:27Z 2013-11-11T11:47:27Z 2013
dc.description.abstract 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 audit functions compare well with other more developed regions around the world. A factor that has contributed to the strength of South African internal auditing is the support contained in legislation and private sector codes of corporate governance: the Public Finance Management Act (PFMA) and the Municipal Finance Management Act (MFMA) continue to underpin public sector advances, while the King ll and King lll reports, with their codes of corporate governance, apply to all sectors in South Africa. All of this has placed South Africa’s internal audit functions collectively in a leadership role in Africa. en_US
dc.description.librarian am2013 en_US
dc.description.uri en_US
dc.identifier.citation Barac, K, Coetzee, GP, Erasmus, LJ, Fourie, H, Motubatse, KN, Plant, K, Steyn, H & Van Staden, JM 2013, 'Internal auditing : how South Africa compares', Southern African Journal of Accountability and Auditing Research, vol. 15, pp. 1-2. en_US
dc.identifier.issn 1028-9003
dc.language.iso en en_US
dc.publisher Southern African Institute of Government Auditors en_US
dc.rights Southern African Institute of Government Auditors en_US
dc.subject South Africa en_US
dc.subject Internal auditing en_US
dc.title Internal auditing : how South Africa compares en_US
dc.type Article en_US

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