The occurence of procurement fraud requires from the management of the enterprise, the risk manager of the enterprise as well as the internal auditor to effectively address procurement fraud risks within the enterprise ...
In addition to integrated reporting, which was arguably first introduced by the third King Report on Governance for South Africa (King III), King III also formally introduced the combined assurance model as a further ...
This dissertation reflects the results of a study during which the 2006 annual reports of the top-40 JSE listed companies, were assessed for their disclosure of the required corporate governance statements. Content analysis ...
The overall purpose of this study is to establish
whether auditors in South Africa also fail to issue the appropriate audit
opinion on the going concern assumption underlying financial statements
the reasons for auditors' ...
This study explores the phenomenon of auditor switching. The purpose of this study is to further contribute to the auditor switching literature by examining the reasons client companies in South Africa switch auditors, ...
As stakeholders start holding companies accountable for the non-financial impacts of their operations, it is increasingly recognised that the parties to whom companies are accountable extends beyond shareholders to include ...
The study was prompted mainly by the need for and possibility of collaboration or even
mutual accreditation of practising chartered accountants and auditors in the countries of
Southern Africa. In establishing common ...
This study investigates the impact of audit committee members’ competence on the ethical aspects of external audits and its influence on the audit quality of Public Interest Entities (PIEs). Using a mixed-method approach, ...
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 ...
Purpose – In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially sustainability reporting. Based on this ...
This study was conducted to generate an in-depth understanding of key internal audit function (IAF) customers’ perceptions of the work performed by the Department of National Treasury’s IAF. This study was further intended ...
Die doel met hierdie studie was om didaktiese riglyne te formuleer
waarvolgens die afstandsonderrig van ouditkunde, as deeldissipline in die
opleiding van rekenmeesters en ouditeure, beplan, uitgevoer en deurlopend
geevalueer ...
The aim of this study was to determine to what degree the nature, extent and effectiveness of the practical
training and experience trainee auditors obtain during the practical training period (articles of clerkship) ...
The objective of this study was to develop a graphical and narrative framework to promote the overall effectiveness of audit committees in private sector companies in South Africa. Audit committees play an important role ...
This research explored how external auditing evolved in corporate governance to curb corruption in South African public sector from 2018 to 2022. The research commences by providing an understanding of corporate governance. ...
This study examines whether financial reporting, in its present state, complies with
the modern farmer's need for efficient financial management. Although decision
making is the ultimate outcome, the emphasis in this ...
The purpose of this work was to construct a framework, proposing to enhance the effectiveness of Audit Committees (ACs) in Ghana’s public sector institutions (referred to as “covered entities” [CEs]). This was predicated ...
The aim of this study was to determine which factors lead to the fraudulent awarding
of tenders by the South African government. To that end, the researcher sought to
highlight the causes of fraudulent activities occurring ...
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 ...