Com o crescimento da população mundial aumenta a preocupação com a produção de alimentos. Hoje em dia aproximadamente 40 % da área de superfície do planeta livre de gelo é usada para a agricultura. O Brasil se destaca no cenário mundial como um dos grandes produtores e um dos países com maior potencial de crescimento em área para produção de alimentos. As culturas brasileiras que ocupam maior espaço territorial são a soja, cana-de-açúcar, milho e pastagem. Este trabalho tenta representar esses agrossitemas no modelo da biosfera SiB2 (Simple Biosphere Model) com a implementação de algumas rotinas para melhor representar as culturas agrícolas como: épocas de plantio e colheita, alocação de carbono nas diferentes partes da planta (raiz, folha, caule e grãos), acúmulo de biomassa, dinâmica da vegetação(crescimento da vegetação, emergência, crescimento e senescência das folhas), enchimento de grãos, cálculo do perfil de velocidade do vento dentro do dossel, decomposição da matéria orgânica e transformação em Nitrogênio. A validação do modelo se deu por meio da comparação com dados mensurados de biomassa e índice de área foliar (IAF). Comparando as observações da matéria seca dos ciclos da cana-de-açúcar, o ciclo 2005/2006 foi mais produtivo que o ciclo 2006/2007 (48,1±10,9 e 32,0±5,4 Mg ha-1). As simulações da cana-de-açúcar foram superestimadas (52,3 e 35,8 Mg ha-1) quando comparadas com as observações, devido ao fato da biomassa seca das folhas estar superestimada. A simulação da produtividade (17,1 Mg ha-1) do milho ficou um pouco abaixo do valor observado porém dentro do intervalo do intervalo de confiança das medidas de campo (17,6±2,5 Mg ha-1). A simulação da soja (3,9 Mg ha-1) foi aquela que mais se aproximou da observação (3,7±0,5 Mg ha-1). A comparação entre os valores simulados e observados de IAF da pastagem mostrou a sazonalidade dessa variável, sendo que os meses de maiores e menores valores estão compatíveis com a observação. Outra analise feita neste trabalho, foi a análise de sensibilidade do modelo às variações do clima.Para tanto, foram simulados cenários de mudanças climáticas, alterando-se as variáveis precipitação e temperatura, considerando-se a cultura da soja. Os resultados que o modelo demonstrou uma maior sensibilidade ao déficit hídrico, pois diminuindo-se a precipitação houve menor acúmulo de biomassa durante o ciclo. Porém com mais precipitação não ocorre mudanças significativas no acúmulo de biomassa. Há maior produção de biomassa quando o ambiente é mais frio e menor produção quando a temperatura é mais elevada, devido ao fato de tardar o florescimento o que faz com que aumente a biomassa acumulada nas folhas e com o IAF maior a planta acumula mais biomassa. / The constant increasing of world population raises the concern about food production. Nowadays approximately 40% of the planet surface that is free of ice is used for agriculture. Brazil stands out on the world stage as a major producer, and presents a potential to grow even more in food production. The Brazilian crops that occupy the largest territorial area are sugar cane, soybeans, corn and pasture. This work tries to represent these agrosystems in a biosphere model (Simple Biosphere Model, SiB2) with implementation of some routines for better representation of agricultural crops such as planting and harvesting times, allocation of carbon in different parts of the plant (root , leaf, stem and grains), accumulation of biomass, vegetation dynamics (vegetation growth, emergence, growth and senescence of leaves), grain filling, wind speed profile within the canopy, organic matter decomposition and transformation into Nitrogen. Model validation was carried out through comparison with measured data of biomass and leaf area index (LAI). Comparing the simulations of sugar cane cycles, the 2005/2006 was more productive than the 2006/2007 cycle (48.1 ± 10.9 and 32.0 ± 5.4 Mg ha-1). Simulations of sugar cane yield overestimated (52.3 and 35.8 Mg. ha-1) observed values when compared with the observations due to the fact that the biomass in leaves is overestimated. The simulation of corn productivity (17.1 Mg ha-1) was a little lower than observed but within the range of error (17.6 ± 2.5 Mg ha-1). Simulation of soybean (3.9 Mg ha-1) is the one closest to observation (3.7 ± 0.5 Mg ha-1). The comparison of pasture LAI showed the seasonality of the IAF and the months of highest and lowest values are compatible with observations. Another analysis in this study was the sensitivity of this model to climate change scenarios. Scenarios were simulated by changing the climatic variables precipitation and air temperature. Soybean crop was used as an example. The model showed sensitivity to water deficit, since decreasing rainfall the plants accumulated less biomass in the total cycle, and with more precipitation significant changes do not occur in biomass accumulation. There is a greater biomass production when the environment is cooler and less production when the temperature is higher, due to the fact that the latest flowering causes increase biomass accumulated in the leaves and the IAF greater plant biomass accumulates more.

The water is the most important factor and, at the same time, the more limitant than the plant needs for its development. Short periods of hidric stress can reduce crop productivity. In this way, the importance of knowing the rainfall amount that is retained in plant, straw and soil is fundamental to calculating the exact amount of water requested by the plant in their different growth stages. The objective of this work was to determine the water retention in the straw, in the soil and in the plants dossal after a precipitation, in the initial phase of growth of corn and bean crops. The drybeans (cv Rio Tibagi) and corn (hybrid Pioneer 30R53) were sowed in no-till (2, 4 and 6 t straw ha-1) and conventional (0 t of straw in covering) during 2006 agricultural year. The experimental design for corn was a bifatorial (2x4) and 3 replications, and for bean was a factorial and 3 replications. For corn two row spacings were tested (45 and 75 cm). Artificial rains were applied using a portable simulator of multiple nozzles, which applied 4 to 8 mm, with 30 mm h-1 rain intensity. They were made ridges in the area, (with steepness to drain the water) and a plastic canvas covered the soil surface, so that water that arrived to the plastic drained for the surface until a collector placed among two plants rows. Straw rugs were made with different amounts of straw (0, 2, 4 and 6 t ha-1) and put among the plants rows above soil surface (plastic canvas). The determination of the amount of water retained was made through the differences of weightings. The amount of applied water with the simulator was known using pluviometers; the straw rugs were weighed before and after rain simulation (for difference, it was obtained the value of water retention in straw). The water that passed through straw and was drained until the plastic was collected after the rain, in the collector placed between the plants lines and measured with a test tube, and obtained the amount of water that arrived to the soil, that in practice corresponds to the water that infiltrates in the soil. For difference, was obtained the water that was retained in the dossal. Statistical analysis the variance analysis, with regression in level of 5%. Water retention in the initial phase of corn was larger in the soil, for all straw amounts, and, in the final phase, water retention in plants dossal was increased. The largest water retention in straw was with 6 t ha-1, being the largest retention in the spacing of 45 cm among rows. In the dossal, the retention was smaller in the beginning and larger at the end, with the plants development (larger leaf area index). In the soil, water retention was larger where there was less straw in the initial phase. The retention was larger where there was more straw covering and in the smallest spacing (45 cm), being the soil retention larger without covering and with 75 cm among lines. In the dossal, retention was larger in the spacing 45 cm. In the black bean, water retention in straw was larger in the initial phase and with larger amount of straw, and in soil the largest water retention happened without covering (7,4mm). In the plants dossal water retention increased according to crop development. / A água é o fator mais importante e, ao mesmo tempo, o mais limitante que a planta necessita para o seu desenvolvimento. Curtos períodos de deficiência hídrica podem reduzir a produtividade das culturas. Assim, a importância de saber a quantidade de água que fica retida na planta, na palha e no solo é fundamental na hora de calcular a quantidade exata de água requerida pela planta nos seus diferentes estágios de crescimento. O objetivo deste trabalho foi determinar a retenção de água no solo, na palha e no dossel de plantas após uma precipitação, na fase inicial de crescimento das culturas do milho e feijão. O feijão (cv Rio Tibagi) e o milho (híbrido Pioneer 30R53) foram semeados no sistema plantio direto (2, 4 e 6 t palha ha-1) e convencional (0 t de palha em cobertura) durante o ano agrícola de 2006. O delineamento experimental para o milho foi um bifatorial (2 x 4) e três repetições, e o do feijão foi um fatorial com três repetições. No milho foram testados dois espaçamentos entre linhas (45 e 75 cm). As chuvas artificiais foram aplicadas utilizando-se um simulador estacionário de bicos múltiplos e oscilantes, o qual aplicou de 4 a 8 mm, numa intensidade de 30 mm h-1. Foram feitos camalhões na área, (com declividade para dar escoamento a água) e na superfície do solo foi colocada uma lona plástica para que a água escoasse pela superfície do solo até um coletor colocado entre duas linhas de plantas. Foram confeccionados tapetes de palha com diferentes quantidades de palha (0, 2, 4 e 6 t ha-1) e colocados entre as linhas de plantas acima da superfície do solo (lona plástica). A determinação da quantidade de água retida foi feita através das diferenças de pesagens. A quantidade de água aplicada pelo simulador era conhecida através de pluviômetros; os tapetes de palha eram pesados antes de serem colocados entre as linhas de plantas e após a chuva simulada (por diferença, era obtido o valor da água retida na palha); a água que passava pela palha e escoava até o plástico era coletada após a chuva no coletor colocado entre as linhas de plantas e medida com proveta, e, assim obtido o valor da quantidade de água que chegava ao solo, que na prática corresponde a água que infiltra no solo. Por diferença foi calculada a água que ficou retida no dossel. Foi realizada análise da variância, com regressão em nível de 5%. A retenção de água na fase inicial da cultura do milho foi maior no solo, para todas as quantidades de palha, e, na fase final aumentou a retenção no dossel de plantas. A maior retenção de água na palha foi na quantidade de 6 t ha-1, sendo a maior retenção no espaçamento de 45 cm entre linhas. No dossel, a retenção foi menor no início e maior no final, com o desenvolvimento da mesma (maior Índice de área foliar). No solo, a retenção foi maior onde havia menos palha na fase inicial. A retenção foi maior onde havia mais palha na cobertura e no menor espaçamento (45 cm), sendo a retenção no solo maior onde não havia cobertura e a 75 cm entre linhas. No dossel, a retenção foi maior no espaçamento 45 cm, com menor quantidade de palha em cobertura. No feijão, a retenção na palha foi maior na fase inicial e com maior quantidade de palha em cobertura, sendo que no solo a maior quantidade de água chegou onde não havia cobertura. No dossel de plantas a retenção de água foi aumentando conforme o desenvolvimento da cultura.

This study intends to contribute to the understanding of air power theory by studying the contrasting theories of John A. Warden and Robert A. Pape onto a single case. Warden advocates strategic bombing, while Pape condemns it. The theories are applied onto the Israeli air power in the Six-Day War, a war which played an important role for air power and where air power played an important role for the outcome. Both theories are among the most discussed and criticized ones, including by the other author respectively. By thoroughly examining them onto the same single case, their generalizability is evaluated in relation to each other. The empirical data consisted of six descriptive works of the war, from which each event of air sorties was analysed and matched with the theories. The air sorties of each theory were then evaluated by occurrence and effect to the wars outcome, i.e. the contribution to the Israeli victory. The results of the analysis imply that Warden’s theory have a better ability to explain the success of the Israeli Air Force than Pape’s theory, but no major conclusions of their generalizability can be drawn. None of the theories where found fully sufficient to explain the case, i.e. some parts of the theories did not occur in Six-Day War according to the study.

The remnants of vegetation native to the Atlantic Forest account for about 22% of their original cover and are in different stages of regeneration. The typologies belonging to the biome and found in the northwest of the state of Rio Grande do Sul are mixed ombrophilous forest and deciduous seasonal forest. Amid the consequences of the current dynamics of land use and occupation caused by man, there is the fragmentation of primary and secondary forests, where an area continues to result in a large number of isolated fragments of different sizes. Among the various environmental services provided by forest ecosystems, the most important is the sequestration and storage of carbon in the form of biomass. Thus, the role of native forests in the removal and stocking of carbon is fundamental, demonstrating the need to develop new methods that estimate forest biomass and carbon by non-destructive methods. The objective of the present work is to estimate and study the dynamics of biomass and forest carbon stock in successional stages of regeneration in the Northwest Region of the State of Rio Grande do Sul. The study area is located in the Northwest of the State of Rio Grande do Sul , Covering two microregions, Três Passos and Frederico Westphalen. For this study two methodologies were developed to estimate the forest biomass stock, both based on remote sensing data. The study in the first methodology was carried out for the dates of 1985, 1994, 2005 and 2014, and covers an area of 9,046.9 km². The classification of forest successions in regeneration stages was a continuation of the work of Rosa (2016), where the size classes: initial (<5 ha), medium (5 - 10 ha), advanced (> 10 ha), later Biomass for them. For the second methodology, images from each year were used from 1985 to 2014, where the NDVI was calculated, and through regression generated for the global model, to obtain the IAF and to estimate the forest biomass. Subsequently, comparing both methodologies were compared among themselves, and compared with values provided by the methodology of the Brazilian Forest Service. For the first study, forest biomass in 2014 in the Northwest Region of the state of Rio Grande do Sul was 80,831 Gg, divided into three stages of initial (659 Gg) regeneration (2,549 Gg) and advanced (77,623 Gg) regeneration. In the study area, there are three protected areas, the Turvo State Park, the Nonoai Indigenous Reserve and the Guarita Indian Reserve, which account for almost 25% of the total stock of the region, and are significant areas in the carbon stock. The carbon estimated by the first methodology was 296 Gg for the initial stage, 1,147 for the medium stage and 34,930 for the advanced stage, totaling 36,373 Gg. For the second methodology, it was possible to observe the great relation between the increase of the LAI as a function of NDVI and the forest biomass in 2014 was 61,156 Gg, where 602 Gg corresponds to the initial regeneration stage, 8,287 Gg for the medium stage and 52,267 Gg for The advanced stage of regeneration. The estimated total carbon for the study area in 2014 according to the second methodology was 27,520 Gg CO2, of which 271 Gg were present in the initial stage, 3,729 Gg in the medium stage and 23,520 Gg in the advanced stage of regeneration. In the comparison of the methodologies developed in this study, a difference of 19,675 Gg was obtained, due mainly to the effects of edges of the studied fragments. Comparing the first and second methodologies developed with that provided by the Brazilian Forest Service, only 10 and 14.30% of the estimated values for forest biomass were obtained. / Os remanescentes de vegetação nativa da Mata Atlântica contabilizam cerca de 22% de sua cobertura original e se encontram em diferentes estágios de regeneração. As tipologias pertencentes ao bioma e que se encontram no noroeste do estado do Rio Grande do Sul são floresta ombrófila mista e floresta estacional decidual. Em meio às consequências da atual dinâmica do uso e ocupação do solo causadas pelo homem, está a fragmentação de florestas primárias e secundárias, onde uma área continua resulta em um grande número de fragmentos isolados e de diferentes tamanhos. Entre os diversos serviços ambientais prestados pelos ecossistemas florestais, se destaca o sequestro e estocagem do carbono na forma de biomassa. Assim é fundamental o papel das florestas nativas na remoção e estoque do carbono, demonstrando a necessidade de desenvolver novos métodos que estimem a biomassa e carbono de florestas por meio de métodos não destrutivos. O objetivo do presente trabalho é estimar e estudar a dinâmica do estoque da biomassa e do carbono florestal em estágios sucessionais de regeneração na Região Noroeste do Estado do Rio Grande do Sul. A área de estudo está localizada no Noroeste do Estado do Rio Grande do Sul, abrangendo duas microrregiões, Três Passos e Frederico Westphalen. Para este estudo foram desenvolvidas duas metodologias para estimar o estoque de biomassa florestal, ambas baseadas em dados de sensoriamento remoto. O estudo na primeira metodologia foi realizado para as datas de 1985, 1994, 2005 e 2014, e abrange área de 9.046,9 km². A classificação das sucessões florestais em estágios de regeneração se deu por continuidade ao trabalho de Rosa (2016), onde as classes de tamanho: inicial (< 5 ha), média (5 – 10 ha), avançada (> 10 ha), depois estimadas a biomassa para elas. Para a segunda metodologia, foram usadas imagens de todos os anos desde 1985 a 2014, onde foi calculado o NDVI, e através de regressão gerada para o modelo global, se obter o IAF e estimar a biomassa florestal. Posteriormente, comparou-se ambas as metodologias foram comparadas entre si, e comparadas com valores fornecidos pela metodologia do Serviço Florestal Brasileiro. Para o primeiro estudo, a biomassa florestal em 2014 na Região Noroeste do estado do Rio Grande do Sul foi de 80.831 Gg, divididos em três estágios de regeneração inicial (659 Gg) médio (2.549 Gg) e avançado (77.623 Gg). Na área de estudo, estão presentes três áreas protegidas, o Parque Estadual do Turvo, a Reserva indígena de Nonoai e a Reserva indígena do Guarita, as quais possuem quase 25% do estoque total da região, e são áreas significativas no estoque de carbono. O carbono estimado pela primeira metodologia foi de 296 Gg para o estágio inicial, 1.147 para o estágio médio e 34.930 para o estágio avançado, totalizando 36.373 Gg. Para a segunda metodologia, foi possível observar a grande relação entre o aumento do IAF em função do NDVI estimando a biomassa florestal em 2014 foi de 61.156 Gg onde 602 Gg correspondem ao estágio de regeneração inicial, 8.287 Gg para o estágio médio e 52.267 Gg para o estágio avançado de regeneração. O total de carbono estimado para a área de estudo em 2014 conforme a segunda metodologia foi de 27.520 Gg CO2 sendo desses 271 Gg presentes no estágio inicial, 3.729 Gg no estágio médio e 23.520 Gg no estágio avançado de regeneração. Na comparação das metodologias desenvolvidas neste estudo, obteve-se uma diferença de 19.675 Gg, devido principalmente aos efeitos de bordas dos fragmentos estudados. Comparando-se a primeira e a segunda metodologias desenvolvidas com a fornecida pelo Serviço Florestal Brasileiro, obteve-se apenas 10 e 14,30% dos valores estimados para a biomassa florestal.

Bakgrund: Under år 2001 bröt den så kallade Enron-skandalen som innebar bokföringsaktiviteter och insiderhandel. Den interna kontrollen samt övervakning av denna funktion blev efter skandalen mer uppmärksammad. Det anses viktigt att ha någon sort granskningsfunktion för att nå ett välfungerande arbete med den interna kontrollen, vilket är internrevisionsfunktion (Internal Audit Function, IAF). Syftet med IAF har under åren förändrats. Tidigare syftade funktionen till att granska redovisningsinformation, medan det idag mer handlar om granskning kring riskhanterings-, kontroll- och styrningsprocesser. Andra händelser som Sarbanes-Oxley Act (SOX) och finanskrisen som skedde under år 2002 samt under åren 2007-2008, medförde en ökad förståelse kring vikten av verksamhetsstyrning, riskhantering och bolagsstyrning. Syfte: Studien syftar till att förklara vilka faktorer som påverkar ett bolags val om att följa koden gällande IAF, samt dess informationsinnehåll i förklaringen till sitt val. Metod: Uppsatsen grundar sig på en kvantitativ tvärsnittsstudie med en deduktiv forskningsansats. Det är en dokumentstudie som har genomförts där det empiriska materialet inhämtats främst från årsrapporter, men även hemsidor som Holdings och Nasdaq. Urvalet utgår från large-cap listorna från åren 2016 till 2017. Slutsats: Utifrån studiens 34 hypoteser har det hittats totalt nio stycken signifikanta samband mellan de beroende och oberoende variablerna. Det har framkommit ett större antal samband till den beroende variabeln följer, jämfört med den andra beroende variabeln informationsinnehåll. Med variabeln följer har studien hittat sju stycken samband och två stycken samband med variabeln informationsinnehåll. / Context: In 2001, a scandal involving accounting and insider trading, called Enron scandal, occured. The internal control and monitoring of this function became more noticeable after the scandal. Now, it is considered important to have some sort of audit function in order to achieve a well-functioning internal control. This function is called Internal Audit Function, IAF. Over the years, the purpose of IAF has changed. Previously, the function of reviewing accounting information was targeted, while today it is more about reviewing risk management, control and control processes. Other occurrences such as the Sarbanes-Oxley Act (SOX) and the financial crisis that occurred in 2002, as well as in 2007-2008, led to an increased understanding of the importance of business management, risk management and corporate governance. Purpose: The aim of the study is to explaining what factors affect a company's choice to follow the code of IAF, as well as its information content in the explanation of its choice. Method: The essay is based on a quantitative cross-sectional study with a deductive research approach. It is a documentary study that has been conducted where the empirical material was obtained mainly from annual reports, but also websites such as Holdings and Nasdaq. The selection is based on the large-cap lists from 2016 to 2017. Conclusion: Based on the 34 hypotheses of the study, a total of nine significant relationships between the dependent and independent variables have been found. There has been a greater number of connections to the dependent variable following, compared to the second dependent variable information content. With the variable following, the study found seven links and two related to the variable information content.

This study was conducted to generate an in-depth understanding of key internal audit function (IAF) customers’ perceptions of the work performed by the Department of National Treasury’s IAF. This study was further intended to address the absence of any qualitative study of IAF customers’ experiences and expectations, and their perceptions of the challenges the IAF faces. The study had five research objectives, namely: to identify the role of the IAF in the public sector in relation to its customers; to discuss strategies to meet the expectations of IAF customers; to determine the experiences of the identified key IAF customers of the work performed by the IAF in the National Treasury; to determine the expectations of the identified key IAF customers of the IAF in the National Treasury, and to ascertain what the identified key IAF customers perceive to be challenges facing the IAF in the National Treasury. In order to achieve the research objectives, the study implemented a qualitative research design using the National Treasury as a case study. Data were collected through semi-structured interviews with participants selected from the key IAF customers’ categories (comprising the audit committee (AC), executive and senior managers, programme and operating managers, and external auditors). Three main themes emerged from the identified key customers’ views. These were (1) Experiences, which revealed that the participants were reasonably satisfied with the work of the IAF in the National Treasury. Participants from the AC, the executive and senior managers, and the Auditor General of South Africa (AGSA) felt that the IAF does add value, while the programme and operating managers participants indicated that the IAF does not demonstrate a holistic view when it conducts evaluations. (2) Expectations, the AC participants expected the AGSA to be able to rely on the work of the IAF, that the IAF should maintain a findings register, and that it should demonstrate IT skills. Executive and senior managers participants expected the IAF to add value to the strategic direction of the National Treasury. Programme and operating managers participants expected the IAF to be open and consultative, to set realistic audit plans, to provide regular feedback, and to demonstrate knowledge of the business. The AGSA participants called for the IAF to demonstrate technical competencies as well as independence and objectivity. (3) Challenges, participants perceived the IAF’s lack of knowledge of the business, the limited reliance placed on its work by the AGSA, the lack of audit action monitoring processes and the lack of management support for the IAF as its biggest challenges. This study could benefit the National Treasury’s IAF by helping it to understand the changing needs and expectations of its customers, and to identify areas for improvement. It may also benefit professional audit bodies and the newly-established National School of Government by providing them with insights into the training needs of internal auditors, and the necessity of providing continuing professional educational programmes. / Auditing / MCom (Auditing)

This study was conducted to generate an in-depth understanding of key internal audit function (IAF) customers’ perceptions of the work performed by the Department of National Treasury’s IAF. This study was further intended to address the absence of any qualitative study of IAF customers’ experiences and expectations, and their perceptions of the challenges the IAF faces. The study had five research objectives, namely: to identify the role of the IAF in the public sector in relation to its customers; to discuss strategies to meet the expectations of IAF customers; to determine the experiences of the identified key IAF customers of the work performed by the IAF in the National Treasury; to determine the expectations of the identified key IAF customers of the IAF in the National Treasury, and to ascertain what the identified key IAF customers perceive to be challenges facing the IAF in the National Treasury. In order to achieve the research objectives, the study implemented a qualitative research design using the National Treasury as a case study. Data were collected through semi-structured interviews with participants selected from the key IAF customers’ categories (comprising the audit committee (AC), executive and senior managers, programme and operating managers, and external auditors). Three main themes emerged from the identified key customers’ views. These were (1) Experiences, which revealed that the participants were reasonably satisfied with the work of the IAF in the National Treasury. Participants from the AC, the executive and senior managers, and the Auditor General of South Africa (AGSA) felt that the IAF does add value, while the programme and operating managers participants indicated that the IAF does not demonstrate a holistic view when it conducts evaluations. (2) Expectations, the AC participants expected the AGSA to be able to rely on the work of the IAF, that the IAF should maintain a findings register, and that it should demonstrate IT skills. Executive and senior managers participants expected the IAF to add value to the strategic direction of the National Treasury. Programme and operating managers participants expected the IAF to be open and consultative, to set realistic audit plans, to provide regular feedback, and to demonstrate knowledge of the business. The AGSA participants called for the IAF to demonstrate technical competencies as well as independence and objectivity. (3) Challenges, participants perceived the IAF’s lack of knowledge of the business, the limited reliance placed on its work by the AGSA, the lack of audit action monitoring processes and the lack of management support for the IAF as its biggest challenges. This study could benefit the National Treasury’s IAF by helping it to understand the changing needs and expectations of its customers, and to identify areas for improvement. It may also benefit professional audit bodies and the newly-established National School of Government by providing them with insights into the training needs of internal auditors, and the necessity of providing continuing professional educational programmes. / Auditing / MCom (Auditing)