Internal auditors in the local government sector in South Africa must adhere to the Institute of Internal Auditors’
Standards and Ethical Code, both of which regard objectivity to be one of the core principles of internal audit
behaviour. This article reports on a study that intended to establish whether or not internal auditors employed
in local government understand the IIA’s requirements regarding objectivity, and how they perceive and
manage their own objectivity. The results show that the majority of internal auditors surveyed do understand
the concept, and do realise its importance. Furthermore, perceiving that compromising their objectivity can
impact their own effectiveness and that of their internal audit units, they take steps to manage and protect it.
"The establishment of the International Criminal Court (ICC) in Rome in 1998 is a milestone for humanity and a watershed in the life of victims of ongoing violations or wars. The Preamble to the Rome Statute of the ICC ...
Van der Schyf, D.B.(School of Accounting Sciences, UP, 2000)
The point of exit in this research is that there should be an internal audit department in a national government department in South Africa to render a top-class internal auditing service that is cost-effective and affordable, ...
This paper investigates the factors influencing the future of the IASB, using as the
point of departure, a review of its historical progression towards becoming the global
accounting standard-setting authority. It concludes ...