Usage of Internal Auditing Standards and internal auditing activities in South Africa and all respondents

Marinda Marais, Priscilla A. Burnaby, Susan Hass, Elmarie Sadler and Houdini Fourie

Managerial Auditing Journal, 2009, vol. 24, issue 9, 883-898

Abstract: Purpose - The purpose of this paper is to compare the responses of South African respondents with all Common Body of Knowledge (CBOK) 2006 respondents in the areas of compliance with the Institute of Internal Auditors' (IIA) International Standards for the Professional Practice of Internal Auditing (Standards) and several areas of the internal audit activity's (IAA) operations. Design/methodology/approach - This paper summarises and discusses the survey results from questionnaires sent to the IIA members as of September 2006. For selected topics, the CBOK 2006 database is compared for South African respondents and non‐South African respondents. Findings - The paper finds that South Africans have a higher level of compliance with the Standards than those respondents residing in other parts of the world. Since the internal auditing profession is so young in South Africa, compliance with the Standards gives structure and support to the new IAAs and internal auditors. Originality/value - This is the first study comparing the status of the South African internal auditing profession with the global state of internal auditing, activities performed by internal auditors and the perception of the IAAs in their organizations.

Keywords: Auditing; Auditing standards; Internal auditing; South Africa (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:eme:majpps:02686900910994818

DOI: 10.1108/02686900910994818

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