De Jager, Herman2010-08-302010-08-302000De Jager, H 2000, 'Importance of legislation', Auditing SA, pp. 3-4. [http://www.saiga.co.za/publications-auditingsa.htm]1028-9003http://hdl.handle.net/2263/14758Legislation is one of the most important instruments of government in organising society and protecting citizens. It determines amongst others the rights and responsibilities of individuals and authorities to whom the legislation applies. On the other hand, a law has little or no value if there is neither discipline nor enforcement.enSouthern African Institute of Government AuditorsLegislationLaw enforcementArticle