The paper presents secondary empirical data from the Common Body of Knowledge study, on the use
of audit tools and techniques by internal auditors in South Africa and compared its findings on South African
internal audit functions with those of developed regions. It investigates the current use of the audit tools and
techniques by the internal auditors in South Africa. This paper also reviewed relevant literature to support
arguments for the use of audit tools and techniques by the internal auditors. The study found that internal audit
functions in South Africa use audit tools and techniques similar to that of developed regions. The paper also found
that internal auditors mostly use audit tools and techniques, such as risk based planning electronic, communication,
analytical reviews and working papers. The paper concludes that, while other audit tools and techniques are
important to have, the most preferred enhances the quality of the audit process.
Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman(School of Accounting Sciences, University of Pretoria, 1993)
The audit expectation gap has been the subject of many research projects in overseas countries. Recommendations and strategies for narrowing the gap in these countries have been based on empirical data. In the Republic of ...
Schumann, E.F.(Southern African Institute of Government Auditors, 1998)
Very little information is available on the income patterns of individual audit firms in South Africa. There is no statutory requirement for audit firms to disclose any information in respect of its own activities. This ...
Mamotheti, Sethopo Michael(University of Pretoria, 2012-09-21)
The purpose of this study was to indentify collective skills and background that audit committee members must have in order to be effective. In addition, the study examined the extent of prevalence of each skill indentified, ...