Internal auditors perceptions of the impact of control elements on internal control systems
- Authors: Ackerman, Christo
- Date: 2011
- Subjects: Auditing, Internal , Financial statements , Controllership
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:8952 , http://hdl.handle.net/10948/d1008158 , Auditing, Internal , Financial statements , Controllership
- Description: The objective of this research report was to determine which internal controls are perceived, by internal auditors, to be contributing to the effectiveness of an internal control structure. The Committee for Sponsoring Organisations (COSO) integrated internal control framework was used as a basis for the questionnaire construction and respondents were asked to rate the perceived control effectiveness of each of the components of internal control. Descriptive statistics were used to analyse the basic meaning of the data. The questionnaire was completed by following a Uniform Resource Locator (URL) which was sent to two internal auditors in audit firms. Thirty one responses were obtained; all the respondents have experience in the evaluation and assessment of internal control systems. This research showed that control elements as outlined in COSOs integrated internal control framework, if implemented, could contribute to the effectiveness of the internal control system.
- Full Text:
- Date Issued: 2011
- Authors: Ackerman, Christo
- Date: 2011
- Subjects: Auditing, Internal , Financial statements , Controllership
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:8952 , http://hdl.handle.net/10948/d1008158 , Auditing, Internal , Financial statements , Controllership
- Description: The objective of this research report was to determine which internal controls are perceived, by internal auditors, to be contributing to the effectiveness of an internal control structure. The Committee for Sponsoring Organisations (COSO) integrated internal control framework was used as a basis for the questionnaire construction and respondents were asked to rate the perceived control effectiveness of each of the components of internal control. Descriptive statistics were used to analyse the basic meaning of the data. The questionnaire was completed by following a Uniform Resource Locator (URL) which was sent to two internal auditors in audit firms. Thirty one responses were obtained; all the respondents have experience in the evaluation and assessment of internal control systems. This research showed that control elements as outlined in COSOs integrated internal control framework, if implemented, could contribute to the effectiveness of the internal control system.
- Full Text:
- Date Issued: 2011
The use of lean tools to increase productivity and improve efficiency in Port Elizabeth Enforcement Audit
- Authors: Bantom, Phumeza Patience
- Date: 2011
- Subjects: Lean manufacturing , Quality control -- Auditing , Waste minimization , Auditing, Internal
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8645 , http://hdl.handle.net/10948/d1008159 , Lean manufacturing , Quality control -- Auditing , Waste minimization , Auditing, Internal
- Description: Lean philosophy is based on the continuous quest to improve the organisation‟s processes by creating a culture and operating principles which eliminate all non value adding activities within organisation„s processes. Manufacturing firms consider the adoption of the Lean tools as basic requirements for achieving World Class operational excellence or Best Practice. For some time, lean has been used by the manufacturing organizations. Most organizations understand that lean will help them survive global competition and stay in business. The objective of this study is to investigate how lean manufacturing tools can be used to improve efficiency and enhance the embedding of a continuous improvement culture in the South African Revenue Service Enforcement Audit Port Elizabeth. The activities that took place in Enforcement Audit Port Elizabeth from September 2010 until 31 October 2011 were observed. During the study, an introductory presentation by the researcher was made to Regional Enforcement Management and staff in general, the presentation was to introduce the study highlighting different Lean tools. Thereafter the Port Elizabeth audit staff members were engaged formally, using surveys to assess their underlying mindset and behaviour as well as informally, using unstructured interviews to solicit more information on activities taking place and the reasoning behind certain actions. The results of the survey and observations are analysed and interpreted.
- Full Text:
- Date Issued: 2011
- Authors: Bantom, Phumeza Patience
- Date: 2011
- Subjects: Lean manufacturing , Quality control -- Auditing , Waste minimization , Auditing, Internal
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8645 , http://hdl.handle.net/10948/d1008159 , Lean manufacturing , Quality control -- Auditing , Waste minimization , Auditing, Internal
- Description: Lean philosophy is based on the continuous quest to improve the organisation‟s processes by creating a culture and operating principles which eliminate all non value adding activities within organisation„s processes. Manufacturing firms consider the adoption of the Lean tools as basic requirements for achieving World Class operational excellence or Best Practice. For some time, lean has been used by the manufacturing organizations. Most organizations understand that lean will help them survive global competition and stay in business. The objective of this study is to investigate how lean manufacturing tools can be used to improve efficiency and enhance the embedding of a continuous improvement culture in the South African Revenue Service Enforcement Audit Port Elizabeth. The activities that took place in Enforcement Audit Port Elizabeth from September 2010 until 31 October 2011 were observed. During the study, an introductory presentation by the researcher was made to Regional Enforcement Management and staff in general, the presentation was to introduce the study highlighting different Lean tools. Thereafter the Port Elizabeth audit staff members were engaged formally, using surveys to assess their underlying mindset and behaviour as well as informally, using unstructured interviews to solicit more information on activities taking place and the reasoning behind certain actions. The results of the survey and observations are analysed and interpreted.
- Full Text:
- Date Issued: 2011
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