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.
Barac, Karin; Mdzikwa, J.T.(Southern African Institute of Government Auditors, 2016)
Independence is a cornerstone of the internal audit profession, hence its prominence in the definition of
internal auditing. The quality of the audit committee/internal audit activity relationship is important for ...
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
Coetzee, G.P. (Philna); Du Bruyn, Rudrik(Unisa Press, 2003)
The use of computers in the learning process is a well-researched area. The introduction of computers and related audit software in the auditing field has had a major influence on the auditing process. Very little research ...