{"id":"https://openalex.org/W4604106","doi":null,"title":"Internal auditing : how South Africa compares","display_name":"Internal auditing : how South Africa compares","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W4604106","mag":"4604106"},"language":"en","primary_location":{"id":"pmh:oai:repository.up.ac.za:2263/32345","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/2263/32345","pdf_url":"http://hdl.handle.net/2263/32345","source":{"id":"https://openalex.org/S4306401870","display_name":"UpSpace Institutional Repository (University of Pretoria)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I69552723","host_organization_name":"University of Pretoria","host_organization_lineage":["https://openalex.org/I69552723"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://hdl.handle.net/2263/32345","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5025400214","display_name":"Karin Barac","orcid":"https://orcid.org/0000-0002-6175-9382","observed_orcids":["https://orcid.org/0000-0002-6175-9382"]},"institutions":[{"id":"https://openalex.org/I69552723","display_name":"University of Pretoria","ror":"https://ror.org/00g0p6g84","country_code":"ZA","type":"education","lineage":["https://openalex.org/I69552723"]}],"countries":["ZA"],"is_corresponding":false,"raw_author_name":"Karin Barac","raw_affiliation_strings":["University of Pretoria"],"raw_orcid":"https://orcid.org/0000-0002-6175-9382","affiliations":[{"raw_affiliation_string":"University of Pretoria","institution_ids":["https://openalex.org/I69552723"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5113341052","display_name":"G.P. Coetzee","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I69552723","display_name":"University of Pretoria","ror":"https://ror.org/00g0p6g84","country_code":"ZA","type":"education","lineage":["https://openalex.org/I69552723"]}],"countries":["ZA"],"is_corresponding":false,"raw_author_name":"G.P. Coetzee","raw_affiliation_strings":["University of Pretoria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Pretoria","institution_ids":["https://openalex.org/I69552723"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5024640323","display_name":"Lourens Jacobus Erasmus","orcid":"https://orcid.org/0000-0003-3692-9586","observed_orcids":["https://orcid.org/0000-0003-3692-9586"]},"institutions":[{"id":"https://openalex.org/I137616099","display_name":"Tshwane University of Technology","ror":"https://ror.org/037mrss42","country_code":"ZA","type":"education","lineage":["https://openalex.org/I137616099"]}],"countries":["ZA"],"is_corresponding":false,"raw_author_name":"Lourens J. Erasmus","raw_affiliation_strings":["Tshwane University of Technology"],"raw_orcid":"https://orcid.org/0000-0003-3692-9586","affiliations":[{"raw_affiliation_string":"Tshwane University of Technology","institution_ids":["https://openalex.org/I137616099"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5000659175","display_name":"Houdini Fourie","orcid":"https://orcid.org/0000-0003-0023-9006","observed_orcids":["https://orcid.org/0000-0003-0023-9006"]},"institutions":[{"id":"https://openalex.org/I99712911","display_name":"Nelson Mandela University","ror":"https://ror.org/03r1jm528","country_code":"ZA","type":"education","lineage":["https://openalex.org/I99712911"]}],"countries":["ZA"],"is_corresponding":false,"raw_author_name":"Houdini Fourie","raw_affiliation_strings":[", Nelson Mandela Metropolitan University"],"raw_orcid":"https://orcid.org/0000-0003-0023-9006","affiliations":[{"raw_affiliation_string":", Nelson Mandela Metropolitan University","institution_ids":["https://openalex.org/I99712911"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5103138962","display_name":"Kgobalale Nebbel Motubatse","orcid":"https://orcid.org/0000-0003-1997-5441","observed_orcids":["https://orcid.org/0000-0003-1997-5441","https://orcid.org/0000-0001-5269-8525"]},"institutions":[{"id":"https://openalex.org/I137616099","display_name":"Tshwane University of Technology","ror":"https://ror.org/037mrss42","country_code":"ZA","type":"education","lineage":["https://openalex.org/I137616099"]}],"countries":["ZA"],"is_corresponding":false,"raw_author_name":"Kgobalale Nebbel Motubatse","raw_affiliation_strings":["Tshwane University of Technology"],"raw_orcid":"https://orcid.org/0000-0003-1997-5441","affiliations":[{"raw_affiliation_string":"Tshwane University of Technology","institution_ids":["https://openalex.org/I137616099"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5068300022","display_name":"Kato Plant","orcid":"https://orcid.org/0000-0001-7668-8743","observed_orcids":["https://orcid.org/0000-0001-7668-8743"]},"institutions":[{"id":"https://openalex.org/I69552723","display_name":"University of Pretoria","ror":"https://ror.org/00g0p6g84","country_code":"ZA","type":"education","lineage":["https://openalex.org/I69552723"]}],"countries":["ZA"],"is_corresponding":false,"raw_author_name":"Kato Plant","raw_affiliation_strings":["University of Pretoria"],"raw_orcid":"https://orcid.org/0000-0001-7668-8743","affiliations":[{"raw_affiliation_string":"University of Pretoria","institution_ids":["https://openalex.org/I69552723"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5050048761","display_name":"Blanch\u00e9 Steyn","orcid":"https://orcid.org/0000-0003-0632-6346","observed_orcids":["https://orcid.org/0000-0003-0632-6346"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Blanch\u00e9 Steyn","raw_affiliation_strings":["Monash, South Africa"],"raw_orcid":"https://orcid.org/0000-0003-0632-6346","affiliations":[{"raw_affiliation_string":"Monash, South Africa","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5004614517","display_name":"J.M. Van Staden","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I165390105","display_name":"University of South Africa","ror":"https://ror.org/048cwvf49","country_code":"ZA","type":"education","lineage":["https://openalex.org/I165390105"]}],"countries":["ZA"],"is_corresponding":false,"raw_author_name":"J.M. Van Staden","raw_affiliation_strings":["University of South Africa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of South Africa","institution_ids":["https://openalex.org/I165390105"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.00105123,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"15","issue":"1","first_page":"1","last_page":"2"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9369999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9369999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.04399999976158142,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.008700000122189522,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.9929999709129333},{"id":"https://openalex.org/keywords/south-africa","display_name":"South Africa","score":0.8519999980926514},{"id":"https://openalex.org/keywords/internal-audit-function","display_name":"internal audit function","score":0.5329999923706055},{"id":"https://openalex.org/keywords/public-finance-management-act","display_name":"Public Finance Management Act","score":0.7250000238418579},{"id":"https://openalex.org/keywords/corporate-governance-codes","display_name":"corporate governance codes","score":0.8220000267028809},{"id":"https://openalex.org/keywords/public-sector-auditing","display_name":"public sector auditing","score":0.8629999756813049},{"id":"https://openalex.org/keywords/private-sector-auditing","display_name":"private sector auditing","score":0.8420000076293945}],"concepts":[{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.7379976511001587},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.7313022613525391},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7091761231422424},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6659477353096008},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6145137548446655},{"id":"https://openalex.org/C2777351106","wikidata":"https://www.wikidata.org/wiki/Q49371","display_name":"Legislation","level":2,"score":0.6128422021865845},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.6045708656311035},{"id":"https://openalex.org/C121426985","wikidata":"https://www.wikidata.org/wiki/Q591763","display_name":"Private sector","level":2,"score":0.5233808755874634},{"id":"https://openalex.org/C83864248","wikidata":"https://www.wikidata.org/wiki/Q177323","display_name":"Developing country","level":2,"score":0.4481028914451599},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.4134470820426941},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.260429322719574},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2032458484172821},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.16360196471214294},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.14150172472000122},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.09045913815498352},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:repository.up.ac.za:2263/32345","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/2263/32345","pdf_url":"http://hdl.handle.net/2263/32345","source":{"id":"https://openalex.org/S4306401870","display_name":"UpSpace Institutional Repository (University of Pretoria)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I69552723","host_organization_name":"University of Pretoria","host_organization_lineage":["https://openalex.org/I69552723"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article"},{"id":"pmh:oai:dspacecris-nc1.mandela.ac.za:10948/2029843","doi":null,"is_oa":false,"landing_page_url":"https://hdl.handle.net/10948/2029843","pdf_url":null,"source":{"id":"https://openalex.org/S7407089438","display_name":"Nelson Mandela University Research Repository","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Other"},{"id":"mag:4604106","doi":null,"is_oa":false,"landing_page_url":"https://repository.up.ac.za/bitstream/handle/2263/32345/Barac_Internal%282013%29.pdf?sequence=1","pdf_url":null,"source":{"id":"https://openalex.org/S2764581894","display_name":"Southern African Journal of Accountability and Auditing Research","issn_l":"1028-9011","issn":["1028-9011"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["dhet","poland-20","russia-white-list-4"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Southern African Journal of Accountability and Auditing Research","raw_type":null}],"best_oa_location":{"id":"pmh:oai:repository.up.ac.za:2263/32345","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/2263/32345","pdf_url":"http://hdl.handle.net/2263/32345","source":{"id":"https://openalex.org/S4306401870","display_name":"UpSpace Institutional Repository (University of Pretoria)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I69552723","host_organization_name":"University of Pretoria","host_organization_lineage":["https://openalex.org/I69552723"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.8999999761581421,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4604106.pdf","grobid_xml":"https://content.openalex.org/works/W4604106.grobid-xml"},"referenced_works_count":6,"referenced_works":["https://openalex.org/W197781038","https://openalex.org/W239569079","https://openalex.org/W1561292787","https://openalex.org/W2398728638","https://openalex.org/W2399896871","https://openalex.org/W4313309197"],"related_works":["https://openalex.org/W2148025016","https://openalex.org/W912635116","https://openalex.org/W2117893821","https://openalex.org/W3213089557","https://openalex.org/W7070958586","https://openalex.org/W2560532402","https://openalex.org/W849306443","https://openalex.org/W7019857802","https://openalex.org/W7008363352","https://openalex.org/W3033847197"],"abstract_inverted_index":{"Despite":[0],"South":[1,55,110,117],"Africa":[2],"being":[3],"considered":[4],"a":[5,12,124],"developing":[6],"country,":[7],"internal":[8,33,57,119],"auditing":[9,58],"has":[10,49,115],"developed":[11,41],"robust":[13],"presence":[14],"both":[15],"in":[16,63,109,123,127],"the":[17,27,44,52,60,72,79,92],"private":[18,66],"and":[19,65,78,95],"public":[20,88],"sectors.":[21],"The":[22],"CBOK":[23],"research":[24],"(conducted":[25],"by":[26],"IIA\u2019s":[28],"IIARF)":[29],"shows":[30],"that":[31,48],"local":[32],"audit":[34,120],"functions":[35,121],"compare":[36],"well":[37],"with":[38,99],"other":[39],"more":[40],"regions":[42],"around":[43],"world.":[45],"A":[46],"factor":[47],"contributed":[50],"to":[51,86,106],"strength":[53],"of":[54,69,102,113],"African":[56],"is":[59],"support":[61],"contained":[62],"legislation":[64],"sector":[67,89],"codes":[68,101],"corporate":[70,103],"governance:":[71],"Public":[73],"Finance":[74,81],"Management":[75,82],"Act":[76,83],"(PFMA)":[77],"Municipal":[80],"(MFMA)":[84],"continue":[85],"underpin":[87],"advances,":[90],"while":[91],"King":[93,96],"ll":[94],"lll":[97],"reports,":[98],"their":[100],"governance,":[104],"apply":[105],"all":[107],"sectors":[108],"Africa.":[111,128],"All":[112],"this":[114],"placed":[116],"Africa\u2019s":[118],"collectively":[122],"leadership":[125],"role":[126]},"counts_by_year":[],"updated_date":"2026-11-11T12:16:26.678958","created_date":"2016-06-24T00:00:00"}