Disclosure of independence-enhancing attributes within the audit committee/internal audit activity relationship

dc.contributor.authorBarac, Karin
dc.contributor.authorMdzikwa, J.T.
dc.date.accessioned2017-01-23T09:14:20Z
dc.date.available2017-01-23T09:14:20Z
dc.date.issued2016
dc.description.abstractIndependence 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 the enhancement of the independence of the internal audit activity. Using content analysis, this article examines attributes within the audit committee/internal audit activity relationship. Information disclosed in the annual reports of the Top 40 companies listed on the Johannesburg Stock Exchange on the internal audit activity was used during the content analysis. The findings revealed that most companies did not disclose the selected attributes extensively in their annual reports. Since there are no legislative requirements on the extent to which such disclosures should appear in the annual reports of companies in respect of the internal audit activity, the results of this study can be used by the internal audit standard setters to advance their work in this area.en_ZA
dc.description.departmentAuditingen_ZA
dc.description.librarianam2017en_ZA
dc.description.urihttp://www.journals.co.za/content/journal/sajaaren_ZA
dc.identifier.citationBarac, K & Mdzikwa, JT 2016, 'Disclosure of independence-enhancing attributes within the audit committee/internal audit activity relationship', Southern African Journal of Accountability and Auditing Research, vol. 18, no. 1, pp. 105-117.en_ZA
dc.identifier.issn1028-9011
dc.identifier.urihttp://hdl.handle.net/2263/58601
dc.language.isoenen_ZA
dc.publisherSouthern African Institute of Government Auditorsen_ZA
dc.rightsSouthern African Institute of Government Auditorsen_ZA
dc.subjectAnnual report disclosureen_ZA
dc.subjectInternal audit activityen_ZA
dc.subjectTop 40 JSE listed companiesen_ZA
dc.subjectAudit committeeen_ZA
dc.subjectInternal auditor independenceen_ZA
dc.subjectJohannesburg Stock Exchange (JSE)en_ZA
dc.titleDisclosure of independence-enhancing attributes within the audit committee/internal audit activity relationshipen_ZA
dc.typeArticleen_ZA

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