THE SOUTHERN AFRICAN JOURNAL OF ACCOUNTABILITY AND AUDITING RESEARCH Volume 5: 2004   Contents of this issue: Risk and the South African private healthcare environment An audit approach to e-commerce payment security Do tertiary institutions transfer sufficient relevant knowledge to prospective public service auditors? - A survey of the Office of the Auditor-General ABSTRACTS Risk and the South African private healthcare environment (SP de la Rosa & H De Jager) The ability to learn from catastrophe and the science of anticipating and managing the aftermath of such events has challenged man for centuries. From its insurance origins, corporate risk management has developed into a fully fledged management function and is progressing into business areas that were originally considered unrelated. The evolution of risk management into such a corporate approach recognises that risks are interrelated and that significant benefits may be achieved from evaluating and monitoring them on a company-wide basis. The private healthcare environment today is facing pressing issues that include: A dramatic increase in regulatory oversight within the industry; the need for more innovative actuarial and financial models to address countrywide epidemics such as HIV and AIDS; increased prevalence of high risk re-insurance practices which aim at ensuring the financial stability of healthcare service providers; increases in expected fraudulent activity; increasing the scope of private healthcare to incorporate a larger share of the South African population; and providing effective healthcare cover to members whilst facing significant medical inflation increases. An audit approach to e-commerce payment security (PS Bezuidenhout & JD Gloeck) This is the second of two articles that address the audit approach to EC payment security. The previous article (Bezuidenhout & Gloeck, 2003) dealt with the following: The EC payment security environment, and The risks prevalent in this environment. This paper capitalises on the first article and uses the identified risk model to develop an audit approach for the IS auditor that can be used when he/she is engaged in the audit of an e-commerce (EC) payment security environment. As part of the research various audit approaches followed by selected audit firms, are presented and the commonalities of these approaches are translated into steps that the IS auditor should follow as part of his/her audit approach to EC payment security. Do tertiary institutions transfer sufficient relevant knowledge to prospective public service auditors? - A survey of the Office of the Auditor-General (L Erasmus & H Fourie) The Auditor-General and other contracted auditing firms audit national and provincial government departments. The Auditor-General and auditing firms often employ freshman auditors with relevant auditing qualifications obtained at tertiary institutions. The aim of this research is to determine whether the audit qualifications obtained at tertiary institutions cater for the unique qualities needed in the public service environment. The question addressed is whether there is any gap in the training of auditors employed to audit the public service. A questionnaire survey was done of public service auditors to assess their perceived understanding of the public service environment as freshman auditors. The conclusion of the study is, that tertiary institutions do not transfer sufficient relevant knowledge to prospective public service auditors. [ BACK TO THE TOP ]
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