AUDITING SA SUMMER 2012/13 Click on the links below to open the articles. The documents will open in a new page. * Don’t have PDF reader? Click HERE to get your FREE copy. ARTICLES in this issue Editorial: Auditing: a time for truth and common sense? ( Herman de Jager ) Benefits, challenges, and controls for Big Data ( Pieter Bezuidenhout ) Those in the shadows you do not see – be aware of the other side It takes two to tango… ( Dieter Gloeck ) Why would SA auditors avoid the use of statistical sampling on the audit? ( Elmarie Swanepoel & Pieter von Wielligh ) To review or not to review? That is the question ( Pieter von Wielligh, Heiko Prior, Jannes Coetsee & Tertius Troost ) AFROSAI-E – who we are and what we do ( Wessel Wentzel ) A short history of performance auditing in South Africa ( Corrie Pretorius & Chrisna Botha ) Bureaucracy – bane or benefit. The tension between ensuring good governance and providing speedy delivery leaves the public floundering ( Karin Goosen ) A code of ethics – is it important? ( Liezl Groenewald ) Using Web 2.0 to improve service delivery ( Lize-Marie Sahd & Riaan Rudman ) Feedback from relevant stakeholders is critical to proficient accounting in the public sector ( Tsholo Tshoke ) Triangles make pyramids and they are strong… …they can also work for South Africa’s public sector ( Dieter Gloeck ) Practical implementation of IT governance ( Riana Goosen & Riaan Rudman ) Getting ‘fit for fraud (and abuse)’ – importance of technology ( Jonathan le Roux & Nicole Wallis ) Corporate governance compliance of companies listed on the Alternative Exchange (AltX) in South Africa ( Henriette Scholtz ) Audit efficiencies and inefficiencies: sharing responsibility ( Riaan Rudman & Danielle van Wyk ) The extent of the use of statistical sampling in the audits of listed companies ( Elmarie Swanepoel ) Achieving good IT governance through business/IT alignment: a case study ( Lize-Marie Sahd & Riaan Rudman ) Aristotle’s Rhetoric applied to modern business communication (Ronel Rensburg ) Benchmarking financial reporting in the public sector (2013) ( Dieter Gloeck ) [ BACK TO THE TOP ] ADVERTS in this issue The Cover Making more than a good impression Find the unexpected It’s all about balance Don’t lose your head The tipping point! Trying to grow off your rock Not just counting but adding up to… Take a leaf… Lost your way? One step at a time… Don’t let the sun go down on you! Keep it straight! Crossing the path…? Do all just look the same to you? Would you get out into this environment…? SAIGA [ BACK TO THE TOP ]
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