SPOTLIGHT ON ACCOUNTABILITY AND AUDITING About the publication This publication is aimed at assisting our members in respect of research and development in the fields of accountability and auditing in both the private and public sector. SAIGA provides a unique service to keep its members up-to-date with the latest material published both nationally as well as internationally. Self assessment of any organisation should involve careful examination of its constitutional objectives. The Southern African Institute of Government Auditors (SAIGA) is therefore continuously striving towards objectives highlighted by its own Constitution. The following points provide the foundation and support for the establishment of Spotlight: advance all aspects of accountability and auditing in both the private and the public sector; advance the theory and practice of accountability and auditing; promote and stimulate research and public debate in respect of accountability and auditing; promote the scientific development and application of the principles and techniques of accountability and auditing; promote the tuition and training of persons involved in the broader accountability framework; arrange lectures, courses, workshops, conferences, study tours, congresses and other meetings in order to advance accountability and auditing; collect, compile and publish information in order to advance accountability and auditing; to publish, distribute and sell journals, books, pamphlets or other publications relating to accountability and auditing to the Institute’s members, corporate members and other interested members of the public; provide library facilities and or access to research and other material to members; to provide opportunities for an exchange of views amongst persons involved in the accountability framework and auditors in particular. The "global village" concept also demands that the professional engages in international discourse and reads scholarly research published in authoritative independent journals worldwide. Against the above background, SAIGA has developed a unique concept which is presented to you as Spotlight on auditing and accountability. Spotlight is structured as follows: In each issue Spotlight will focus on a certain subject which has been identified as being of particular relevance to the audit and accountability domain. The Spotlight editorial team will publish the results of a search on major international research and academic data bases with regard to articles and material published. The Spotlight editorial team monitors and browses major international journals and will publish details of interesting articles on audit and accountability related subjects published in a specified period. The Spotlight editorial team will publish summaries of some of the most interesting articles identified above. Spotlight invites users to submit details of interesting articles for publication.
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