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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Compliance with SABS ISO9000: an audit firm perspective

06 September 2012 (has links)
M.Comm. / Selde in die geskiedenis van die mens was daar so 'n ingrypende mate van verandering soos wat tans plaasvind. Nuwe dinge word daagliks beproef, verbeterde metodes word ontwikkel, bestaande rekords word gebreek en hoer hoogtes word bereik. Die besigheidswereld is insgelyk aan verandering onderhewig. Veranderinge van die afgelope agtien maande behels eerder 'n totale omwenteling vir Suid-Afrikaanse besighede. Skielik is Suid-Afrika weer deel van die internasionale sakegemeenskap. Dit impliseer dat Suid-Afrikaanse besighede met buitelandse maatskappye op die wereldmark op gelyke voet moet meeding. Die voldoening aan IS09000 blyk deel van die internasionale spel te wees. IS09000 is `n internasionale kwaliteitstandaard wat modelle vir kwaliteitstelsels voorstel. Indien Suid-Afrikaanse besighede internasionaal wil meeding, is hierdie 'n belangrike aspek om in gedagte te hou. Hierdie skripsie handel juis oor hierdie eksternse bedreigings (of geleenthede) vir Suid- Afrikaanse besighede. Dit is veral die toepaslikheid van die IS09000-standaard op die ouditprofessie wat onder die loep geneem word. `n Verdere oefening is die ondersoek van die vereistes waaraan voldoen moet word ten einde IS09000-sertifisering te verkry. Die redes en voordele van sertifisering word aangespreek asook literatuur oor die kwaliteitsbestuur. Die huidige mate van voldoening aan die IS09000-standaard by Onderneming A is gemeet. Hierde proses het verskeie gestruktueerde onderhoude met sleutel bestuurspersoneel ingesluit. Die gevolgtrekking waartoe gekom word, is dat Onderneming A tans the aan die IS09000-kwaliteitstandaard voldoen the. Dit is egter the 'n negatiewe weerspieling van die Onderneming of sy mense the, maar eerder te wyte aan die eiesoortige standaard van die vereistes van IS09000. Klem word op die formele dokumentasie geplaas en dit beInvloed die resultaat van die studie. Dit het verder geblyk dat opvattings en persepsies oor die bestuur van kwaliteit van mens to mens, asook oor verskillende posvlalcke heen, verskil. 'n Aksieplan word voorgestel wat Onderneming A in staat behoort te stel om aan die standaardvereistes te voldoen.
2

Evaluation of financial accountability, financial control and financial reporting at Umtshezi Municipality : a case study

Khanyile, Manqoba Wiseman January 2016 (has links)
Submitted in fulfilment of the requirements of the Master of Accounting degree, Faculty of Accounting and Informatics, Durban University of Technology, Durban, South Africa, 2016. / Financial accountability, financial control and financial reporting are the three main elements that determine the performance of the municipality. An analysis had to be made on each of these elements to find any limitations and gaps that negatively impact on the performance of the organisation. The aim of the study was to evaluate financial accountability, financial control and financial reporting of Umtshezi Municipality. The study was a census study and it was quantitative, descriptive and cross sectional in nature. The target population comprised of 45 employees from the finance department which was divided into five units, namely, Supply Chain Management, Expenditure, Asset/Fleet, Revenue and Budget. The IBM Statistical Package for Social Sciences (SPSS) version 22.0 was used to determine statistical results. The findings of the study discovered that officials lack educational qualifications and adequate understanding of the MFMA. The respondents also indicated that there was political influence affecting administration within the municipality. The study recommended that the municipality should provide funds to train employees. National Treasury should conduct consistent reviews on the implementation of the MFMA. The Department of Cooperative Governance and Traditional Affairs (COGTA) should intervene to protect the administration from political threats. / M

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