The ineffectiveness of internal control systems in South African municipalities has contributed to persistent governance failures, weakened accountability mechanisms, and service delivery inefficiencies. These deficiencies ...

Internal auditors play an important role in an organisation's governance, risk management, and control processes. As such, it is imperative that they maintain their objectivity or, at least, be perceived as objective while ...

The objective of this study was to present a policy framework that may strengthen the impact of public sector audit effectiveness in African countries, based on the principles of good governance theory, towards promoting ...

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 advent of democracy in 1994 prompted the South African government to provide public goods to the entire population as opposed to providing services along racial lines, as was the case during the apartheid era. Consequently, ...

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) ...

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 ...

Audit evidence enables the auditor to express an opinion on the financial statements. To address the risk that the auditor may express an inappropriate opinion, the nature, timing and extent of audit procedures must be ...

Die oogmerk van hierdie studie is om die waarde van 'n klein maatskappy-oudit te bepaal en om daarvolgens 'n geskikte hervormingstrategie vir sodanige audits te bepaal. 'n Literatuurstudie is uitgevoer met betrekking tot ...