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Effectively functioning audit committees have proven to fulfil a vital role in strengthening the role of internal audit. This article presents the results of a literature review that pinpoints six responsibilities that audit committees should perform in relation to internal audit. These...
Persistent link: https://www.econbiz.de/10014930496
Effectively functioning audit committees have proven to fulfil a vital role in strengthening the role of internal audit. This article presents the results of a literature review that pinpoints six responsibilities that audit committees should perform in relation to internal audit. These...
Persistent link: https://www.econbiz.de/10009319802
Purpose – The purpose of this paper is to provide an overview of sustainability reporting and the assurance thereof in South Africa. Design/methodology/approach – The paper takes the form of a literature review and a study of empirical evidence obtained through content analysis of the...
Persistent link: https://www.econbiz.de/10014930317
Purpose – The purpose of this paper is to provide an overview of sustainability reporting and the assurance thereof in South Africa. Design/methodology/approach – The paper takes the form of a literature review and a study of empirical evidence obtained through content analysis of the...
Persistent link: https://www.econbiz.de/10009350159