Performance Auditing

What is Performance Auditing?

Performance auditing is an assessment of the activities of an organisation to see if the resources are being managed with due regard for economy, efficiency and effectiveness and accountability requirements are being met reasonably. Not only is performance management clearly established in legislation in South Africa, but the promotion of efficient, economic and effective use…

IT Audits

What is Information Technology Auditing?

IT governance is the responsibility of executives and the board of directors, and consists of the leadership, organisational structures and processes that ensure that the enterprise’s IT sustains and extends the organisation’s strategies and objectives. [Source: IT Governance Institute] As computer technology has advanced, all organisations have become increasingly dependent on computerised information systems to…

Corporate Governance

What is Corporate Governance?

Good governance is essentially about effective leadership. Leaders should rise to the challenges of modern governance. Such leadership is characterised by the ethical values of responsibility, accountability, fairness and transparency, and based on moral duties that find expression in the concept of Ubuntu. Responsible leaders direct company strategies and operations with a view to achieving…