3. Electronic Theses and Dissertations (ETDs) - All submissions
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Item An audit program planning methodology and model specific to performance auditing(2011-12-12) Van Vuuren, Mark J.Performance audit as an audit discipline has developed seriously since the late 1970s. Due to its developing nature, it has been noted that it lacks formal methodologies. One such methodology is in the specific design of an audit program; this is important as the audit program is the basis of the audit. This study attempts to create a methodology of audit program design specifically for performance auditing and to present this in a model format. Grounded theory will be applied. The result indicates a methodology and model specific for performance audit can be compiled. The methodology and model were evaluated against SAICA and INTOSAI performance audit standards. In order to test the methodology and model in the external environment it was applied to an existing private sector business. No problems were identified. The value of this research study contributes to the existing body of knowledge in that grounded theory was applied to develop a performance audit methodology specific to performance audit, the proposed methodology and model contributes to audit program design within performance audit, and in the evaluation of the methodology and model against SAICA and INTOSAI performance audit standards. Further research is required to confirm the applicability of the methodology and model in the private and public sectors. Keywords Performance audit; audit program; grounded theory; private sector; public sector; process; risk; control; risk-based auditing; efficiency; effectiveness; economyItem Methodological concerns in the study of personal epistemology : the effect of the directness, domain, and open versus closed-ended formats of questions eliciting epistemological assumptions.(2009-06-11T06:55:34Z) Pope, Kathryn J.The study of personal epistemology is concerned with people‟s beliefs or assumptions about the nature of knowledge and knowing, otherwise referred to as epistemological assumptions. As a relatively new field of enquiry, questions about the nature and scope of the construct and how best to investigate it have been tackled by many researchers although fundamental questions still remain. The current study explored the possible effects of three characterisations of questions aimed at eliciting epistemological assumptions on conclusions drawn about such assumptions in terms of their level of sophistication. The three characterisations explored were the level of directness with which questions targeted epistemological assumptions, the domain-specificity of the question, and whether the questions were open or closed-ended. A paper-and-pencil measure was designed to manipulate these variables, and the conclusions drawn about the assumptions of a sample of 30 postgraduate Psychology students were compared across the conditions to determine if there was any evidence for their influence. Comparison of results suggested that the characterisations do exert an influence and caution is raised regarding the validity of methodologies that have been, and continue to be, employed in the study of personal epistemology. The findings further lend support to particular conceptualisations of the construct, but at the same time also unearth additional questions about how epistemological beliefs are best construed and studied.