Mushwana, Gilchrist F.Bezuidenhout, Hannes C.2015-06-042015-06-042014Mushwana, G & Bezuidenhout, H 2014, 'Social media policy in South Africa', Southern African Journal of Accountability and Auditing Research, vol. 16, pp. 63-74.1028-9011http://hdl.handle.net/2263/45395Social media use is a growing trend worldwide. It is viewed as a revolution in electronic communications and an effective business marketing tool. Despite the business benefits, social media is viewed as a risk within organisations. This study examines the perceptions of CAEs (Chief Audit Executives) on the state of development and implementation of social media policies in companies in South Africa. The study reveals that even though social media is perceived to be a risk, most of the organisations surveyed have not implemented a social media policy. This might be because social media policies are not perceived to be effective, or because social media is classified as a lower priority risk within the organisations. The study reveals that social media is not part of the internal audit universe in most organisations, supporting two perceptions: that it might be viewed as a lesser risk; and that the organisations and internal audit functions have not yet fully understood the nature and potential negative impact social media usage can have on business.enSouthern African Institute of Government AuditorsSocial networksSocial media policyWorkplaceInternal auditRisk managementArticle