Purpose The purpose of this study is to identify the competencies required of Shari'ah
auditor (SAR) in the Islamic banking environment. Design/methodology/approach A …

Purpose The purpose of this paper is to identify the determinants of internal audit workplace
learning success for develo** early career internal audit professionals in South Africa …

Internal audit is an independent function that provides objective assurance and advisory
services to business partners in the form of projects. As the skilled human resources, internal …

In 2009 government set out to achieve clean audits for all government entities. Studies on
internal audit effectiveness reveal that an effective internal audit function enhances …

Internal audit function is an important cornerstone of corporate governance. Selecting
qualified internal audit professionals has become a key success factor for any organization …

In recent years, the need to develop professional competence in internal auditing has
increasingly come under the spotlight. The main reasons for this are a growing need for …

The integration of artificial intelligence (AI) into internal auditing practices has necessitated a
significant transformation in the skill sets required of auditors. This paper explores the …

In recent years, most South African (SA) municipalities still need to produce clean audits. In
2018 and 2019, most municipalities in SA needed better-quality financial statements and …

The impact of independence, auditors’ competence and information technology usage on
internal audit quality: Empirical evidenc Page 1 Corporate Ownership & Control / Volume 21 …

The internal audit function within an organization is no longer confined to the conventional
compliance or operational audit. Specialized internal audit has emerged with the rise of …