ASA Articles

INTERNATIONAL ASSURANCE STANDARD ON CONTROLS AT A THIRD PARTY SERVICE ORGANISATION

Articles, UpfrontBy Marcelle June 1, 2009

Given recent developments in corporate governance and internal control, organisations are required to provide more and more information about their own internal controls environment to a variety of external and internal stakeholders. In addition, the current regulatory environment presents new challenges, specifically with regard to the internal control reporting requirements of Sarbanes-Oxley, Basel II, the…

Details

BUSINESS LEADERS AND THE COMPLETION OF QUESTIONNAIRES

Articles, UpfrontBy Marcelle June 1, 2009

Business leaders, including directors of companies and managers, are often confronted with the request to complete a questionnaire or survey. These may vary from being part of very relevant research to being a mere gathering of useless information. Given that we live in an era of electronic communication and e-mail, this has increased dramatically over…

Details

ETHICS: The Source of Ethics?

Articles, Ethics, UpfrontBy Marcelle June 1, 2009

In the longstanding lecturers’ tradition of using imagined names that only the lecturer thinks are funny, I recently asked my students why it is wrong for Mr Tickenbash CA(SA) to provide assurance services to a company where he is a non-executive director. In the longstanding students’ tradition of giving an answer that only the student…

Details

WIK EN WEEG: Die ekonomie trap diep spore

Articles, UpfrontBy Marcelle June 1, 2009

Die landbou ervaar goeie tye, met inkomstes wat 50% gestyg het in 2008 en goeie oeste wat oor die komende jaar wag. So ook die konstruksiebedryf soos die land sy infrastruktuur probeer verbeter na jare van erg verwaarlosing en toenemende tekorte. Daar is ook ander sektore in die ekonomie wat selfs buitengewoon goed doen. Werksgeleentheid…

Details

ACCOUNTANCY IN MOTION: Mitsubishi Pajero

Articles, UpfrontBy Marcelle June 1, 2009

The Mitsubishi Pajero is well-known for winning the Paris Dakar rally, but how does this vehicle measure up in the real world, i.e. Gauteng traffic (aaargh!), or long trips with the kids? After a week of testing, I can honestly say that this vehicle is actually very capable, as long as you can get used…

Details

NEW GENERATION: SOCIAL DNA

Articles, UpfrontBy Marcelle June 1, 2009

People are different! As a new generation CA(SA) making your way through corporate South Africa, you will experience the difference immediately. People not only look different but they are different. They act differently, behave differently and deal with exactly the same issues differently. Let’s just be honest, it’s confusing. The key to managing and negotiating…

Details

BUILDING A MANAGEMENT STYLE

Articles, UpfrontBy Marcelle May 1, 2009

The new South African parliament mace is considered a strong symbol of authority, leadership and diversity within Parliament and amongst our country’s leaders. The design incorporates a strong sense of South Africa, its people and their leaders. Don’t let anyone tell you that management is a science. It isn’t; it’s an art based on adapting…

Details

RESPONSIBLE BUSINESS IN A NEW AGE

Articles, UpfrontBy Marcelle May 1, 2009

There have been several major socio-economic upheavals in relatively recent history, each bringing in unprecedented economic change and a new way of doing business. The Industrial Revolution brought mass production and mass consumption. The Internet Revolution brought the rise of the information economy, and ushered in the current era, that of multinational capitalist globalisation. Globalisation…

Details

ACCOUNTING FOR NIL OR LOW INTEREST LOANS FROM THE GOVERNMENT

Articles, UpfrontBy Marcelle May 1, 2009

Locally and internationally, governments are considering various methods of assisting organisations survive the tougher economic climate brought on by the ‘credit crunch’. An example of one of the methods available to the government is the granting of a loan to an organisation at a nil- or low-interest rate. South Africa remains a relatively high interest…

Details

AUDITER AS A TRUSTEE: AN IDEPENDENCE DILEMMA

Articles, UpfrontBy Marcelle May 1, 2009

The objective of this article is to assist audit practitioners with respect to the relationship an auditor has to a trust in two specific cases where: • the audit of the trust is carried out by Tick and Bash Auditors and one of the trustees of the trust is a partner of Tick and Bash…

Details

Share this:

Share this:

Share this:

Share this:

Share this:

Share this:

Share this:

Share this:

Share this:

Share this: