http://hdl.handle.net/10500/2732 2013-05-26T03:59:19Z http://hdl.handle.net/10500/3960 South African training officers' perception of skills requirements for entry-level trainee accountants Barac, K. Given the rapid pace of change, the environment in which today's accountants work has become far more demanding. In response to these demands, accountants are having to upgrade their skills and, in particular, to become highly computer literate and acquire skills such as communication, analytical and interpersonal skills. The objective of this study was to determine the perceptions of training officers of the levels of these skills and computer capabilities among entry-level trainee accountants. For all nine information technology (IT) capabilities identified, the expectation was that entry-level trainee accountants would have had at least average exposure, namely the ability to use the IT application under supervision. All the listed skills (namely, communication, analytical and interpersonal skills) were perceived to be important or very important for entry-level trainee accountants, which illustrates that there is a movement towards an expanded set of competencies beyond the technical knowledge typically taught. Independent statistical tests revealed that the perceptions of respondents of the IT capabilities and identified skills for entry-level trainee accountants did not differ significantly with respect to training inside public practice (TIPP) and training outside public practice (TOPP). Only two instances where found where significant disagreement between TIPP and TOPP respondents' perceptions existed, namely for the IT capability of audit working paper-related software and for the analytical skill of analysing business problems. Journal article 2009-04-01T00:00:00Z http://hdl.handle.net/10500/3616 Performance management within the parameters of the PFMA Roos, Mariaan The objective of this thesis is to describe and examine the current state of research and knowledge on performance auditing and performance reporting, and how these two components of performance management can be applied in the public sector in South Africa, and, at the same time, be in line with the provisions of the Public Finance Management Act. The roles and responsibilities and supporting mechanisms available for implementation are reflected on and the application in national departments in South Africa is analysed. The analysis demonstrates that limited performance audits are conducted and reported on in the annual report. Although there has been a continuous improvement in performance reporting major shortcomings identified by the Auditor-General SA include the lack of sufficient supporting evidence and non-alignment between the planning, budgeting and actual reporting information. Accounting officers made reference to performance information in their reports but the content differed and audit committees also adopt various practices. Challenges include the lack of standards, support and incentives or sanctions for poor reporting. The study concludes with recommendations and suggestion for future research. 2009-11-01T00:00:00Z http://hdl.handle.net/10500/2086 The contribution of justice MM Corbett to the development of the law of taxation in South Africa Van der Walt, Wessel Johannes Mr Justice Corbett made a substantial contribution to the South African tax law as he delivered several judgements during his long career on the bench. Starting from the lower ranks as a judge he became Chief Justice of South Africa. Precedents set by his judgements are considered important and indicative of the level of South African tax law. This dissertation observes his background, looks at the operations of the tax court in South Africa and examines whether his judgements were cited and applied in subsequent cases as accepted precedent. International case law is referred to, to compare his judgements with comparable international tax law. 2007-09-01T00:00:00Z http://hdl.handle.net/10500/1610 Gehaltebeheer binne interne ouditfunksies en die toepassing daarvan in Suid-Afrika Marais, Marinda The purpose of quality control within internal auditing functions is to ensure that internal auditing functions add value by providing a quality service. The aim of this research project was to investigate the importance of quality control within internal auditing functions as prescribed by the standards and guidelines of the internal auditing profession. It was also attempted to determine to what extent these standards and guidelines are applied within internal auditing functions in South Africa. The study concluded that quality control is not adequately applied within all internal auditing functions in South Africa. Compliance with the internal auditing standards (implemented on 1 January 2002) should contribute to improve the situation. The internal auditors’ professional body should motivate internal auditing functions to exercise quality control according to the internal auditing standards. This will uplift the image of the internal auditing profession and ensure the future existence of internal auditing functions. 2009-08-25T10:54:51Z