Audit tools and techniques : crucial dimensions of internal audit engagements in South Africa

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dc.contributor.author Motubatse, Kgobalale Nebbel
dc.contributor.author Van Staden, Marianne
dc.contributor.author Steyn, Blanche
dc.contributor.author Erasmus, Lourens
dc.date.accessioned 2016-07-04T09:51:20Z
dc.date.available 2016-07-04T09:51:20Z
dc.date.issued 2015
dc.description.abstract 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. en_ZA
dc.description.department Auditing en_ZA
dc.description.librarian am2016 en_ZA
dc.description.uri http://www.krepublishers.com/02-Journals/JE/JE-00-0-000-000-2010-Web/JE-00-0-000-000-2010-1-Cover.htm en_ZA
dc.identifier.citation Motubatse, KN, Van Staden, M, Steyn, B & Erasmus, L 2015, 'Audit tools and techniques : crucial dimensions of internal audit engagements in South Africa', Journal of Economics, vol. 6, no. 3, pp. 269-279. en_ZA
dc.identifier.issn 0976-5239
dc.identifier.uri http://hdl.handle.net/2263/53619
dc.language.iso en en_ZA
dc.publisher Kamla-Raj Enterprises en_ZA
dc.rights © Kamla-Raj 2015 en_ZA
dc.subject Audit engagements en_ZA
dc.subject Audit tools and techniques en_ZA
dc.subject Common body of knowledge en_ZA
dc.subject Internal audit en_ZA
dc.subject Governance en_ZA
dc.subject Value adding en_ZA
dc.title Audit tools and techniques : crucial dimensions of internal audit engagements in South Africa en_ZA
dc.type Article en_ZA


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