English: governance. Sound corporate governance requires, among other things, that the board should ensure that there is an effective risk-based internal audit. The importance of internal audit within risk management and ...

English: Several Universities in South Africa, namely the Tshwane University of Technology (TUT), the Walter Sisulu University (WSU), the Central University of Technology (CUT) and Vaal University of Technology (VUT), were ...

Corporate governance, which hinges on integrity, transparency and accountability, has been globally recognised. Despite this recognition, corporate scandals, corporate failures and poor financial performance of companies ...

English: This study has been undertaken against the background of public concern regarding the administration and financial management of public finances. Specific attention has been given to the 12 provincial departments ...

English: For thousands of years, man has been searching for the meaning of life, especially through philosophy and religion. One of the most important aspects in this search is probably the distinction between what constitutes ...

English: Many factors have played and are still playing contributing roles as to why internal auditors need to perform internal audit engagements more effectively and efficiently. The internal audit profession finds ...