There have been many corporate collapses and financial crises in recent years linked to a
lack of effective corporate governance. The South African King IV Code of Corporate …

Base erosion and profit shifting activities of multinational enterprises (MNEs) have been a
hot issue globally. Topical among the strategies employed by MNEs has been the issue of …

This article reviews local government audit outcomes over the years and focuses on the
performance of three selected metros over a five-year period, ie, the cities of eThekwini …

Internal control enables companies to ensure a reliable reporting, to comply with relevant
laws and standards and to ensure the efficiency and effectiveness of business processes …

Purpose This paper aims to develop a framework for incorporating implementation
indicators of corporate governance for municipalities in South Africa. In South Africa, there is …

Proper records management plays a significant role in the auditing process, risk
management and wider corporate governance. Despite this role, in South Africa, many …

Background: Corporate governance maybe approached through several functions such as
auditing, an internal audit committee, information management, compliance, corporate …

In recent years, manufacturers are refocusing and intensifying their keenness on the nature
of risks within their operational environments. They are also concerned about their risk …

Boards of directors have the ultimate responsibility for governance-including internal control-
in their organisations. Management is tasked with the design, implementation and …

Major financial irregularities have contributed significantly to the destabilization of the world
economy and the financial environment, by short circuiting investment flows and discrediting …