The effects of prey availability on the endangered bank cormorant Phalacroxorax neglectus

Includes bibliographical references.The bank cormorant Phalacrocorax neglectus is a seabird endemic to the south-western coast of southern Africa and the Benguela Upwelling System and has suffered a decline of more than 50% over three generations. Main threats include displacement by Cape fur seals Arctocephalus pusillus, direct human disturbance, pollution, climate change and food shortage. This thesis focuses on the bank cormorant’s response to food shortage, both directly and indirectly. Four colonies (Jutten Island, Dassen Island, Robben Island and Stony Point) were studied in terms of responses on population level in relation to the spatial distribution of prey surrounding the various colonies, foraging behaviour and breeding success. First, I tested the response of the bank cormorant ’ s population dynamics in relation to the availability of West Coast rock lobster Jasus lalandii in different spatial scales around three colonies (Jutten Island, Dassen Island and Stony Point) over a subset of years. I found that birds at Dassen Island showed the strongest response to the availability of rock lobster. Birds also showed strongest response to the availability of rock lobster in an accumulative distance around colonies, and their largest response was to rock lobster within 30 km distance from the colony. Various aspects including the life - history traits and moulting stages of this particular rock lobster species may be the reason to this response. Second, I present foraging effort data of bank cormorants in localities known to be situated in areas with different prey availability. I found that at Jutten Island, situated in an area where West Coast rock lobster have dramatically decreased, bank cormorants spent significantly longer time at sea than at Robben Island and Stony Point, which were situated in areas where rock lobster were known to be abundant at the time of the study. Third, I tested the effect of food availability on the breeding success of bank cormorants at Jutten Island, Robben Island and Stony Point. There was no significant relationship between food availability and the survival probability of the birds. The number of chicks fledged per successful nest, however was significantly related to the availability of rock lobster during the relevant breeding season, as well as during the relevant month of hatching

Stakeholders’ view on the contribution of public sector internal auditing to enterprise risk management

Although risk management is not a new phenomenon, enterprise risk management (ERM) is a relatively new concept in the business environment. In a very short time, ERM has established its worth in all sectors. This article investigates the views of chief audit executives (CAEs), the chairs of audit committees (CACs) and accounting officers (AOs) with regard to the contribution that the internal audit function (IAF) makes to ERM in the public sector. This contribution is considered in the context of existing ERM structures and the level of coordination between ERM and the IAF. Results indicate that the CAEs have very different views from the other two categories of respondents, and that the existence of ERM structures has very little effect on how the contribution of internal auditing to ERM is perceived

The effect of HIV/AIDS on the control environment: an internal audit perspective

The internal auditing profession has undergone considerable changes during the past few years. A new definition has been formulated in 1999 for the profession and the Professional Practices Framework, including the Standards, has had to be adapted to incorporate this new definition. An internal auditor, in addition to being a control specialist, must now also assist management in a consulting capacity with risk management and corporate governance. According to the new Standards, an internal auditor should assist his or her organisation in maintaining effective controls by evaluating its effectiveness and efficiency and by continuously promoting improvement. The basis for the control system is a control environment that provides an atmosphere in which people conduct their activities and this has a direct influence on the way activities are structured, objectives are established and risk is addressed. HIV/AIDS is a disease that threatens the world as a whole, global economies, individual countries, governments and also the business world, especially individual organisations. It is therefore vital that the consequences of this potential risk on an organisation are studied. Various studies done on this subject have indicated that managements are aware of the possible risk of HIV/AIDS to their organisations, but no study has at yet investigated the role that internal auditors can play or the effect of HIV/AIDS on the control environment. This study firstly investigated whether HIV/AIDS has an effect on the control environment of an organisation. Secondly, the knowledge of internal auditors regarding the potential risk of HIV/AIDS to the organisation and the role they should play in assisting management with this risk, including its effect on the control environment, was investigated. The research findings showed that HIV/AIDS does have an effect on certain elements of the control environment, namely the competence of the workforce, organisational structure and the human resources policies and practices. The study also concluded that internal auditing should treat the risk of HIV/AIDS like all other risks threatening the organisation. Thus they should assist management in managing the risk and giving assurance to all stakeholders that the risk is being adequately managed. It was also concluded that although internal auditors are aware of the risk of HIV/AIDS to their organisations, especially the control environment, only a few internal auditing departments were performing their responsibilities in full. The level of commitment to managing this risk varied from total ignorance of HIV/AIDS in a business environment, to internal auditors performing audits on certain aspects in the management of this risk. HIV/AIDS is not a normal business risk. Factors such as additional legislation, the disease being non-notifiable, the stigma associated with the illness, the fact that no cure is available, and many more make this a difficult risk to understand and to manage, thus complicating the responsibilities of internal auditors. Professional guidance is needed for the internal auditor on how to handle this risk.Dissertation (MCom(Internal auditing))--University of Pretoria, 2005.Auditingunrestricte

The effect of specific internal audit function features on the demand for internal auditors in South Africa

This study explored specific features of the internal audit function in South Africa that affects the demand for internal auditors in this country. The study compared the views of chief audit executives of large listed companies with those working for other (smaller) South African companies. There were differences in the views held by these two groups of executives. The results showed that most employees in an internal audit function are employed at a senior internal auditor level and although staff movements occur, the incumbent chief audit executive remains in that position for a relatively lengthy period. There is a shortage of competent internal auditors at various levels in South Africa, especially in the operational/performance and financial audit areas. Other features that were investigated in the study include experience, qualifications and remuneration of chief audit executives, internal audit vacancies per specialisation field, and recruitment sources. Various areas for future research were identified, including exploring the need to introduce a formal traineeship programme for internal auditors, the skills requirements at different internal audit post levels, and the standing of the Certified Internal Auditor designation in the work environment.http://www.saiga.co.za/publications-sajaar.ht

The risk maturity of South African private and public sector organisations

Risk management is a fairly new concept for organisations world-wide, both in the private and the public sectors. With the evolution of corporate governance in general and specifically risk management, formalised risk management frameworks have been recognised by many as an effective tool in assisting management with their responsibilities. In South Africa, this is supported by the fact that risk management is included in the leading corporate governance codes and in legislation, such as the Public Finance Management Act, No 1 of 1999 and the King Report on Governance, 2009. However, the question remains as to how comprehensive an organisation’s risk management strategy should be. This article explores the concept of assessing risk maturity by using a risk maturity scorecard. After an existing risk maturity model was adjusted for the South African corporate governance environment, a scorecard was developed that was used to determine the risk maturity level of certain organisations within the South African private and public sectors. Results indicate that organisations within the private sector are mostly risk mature, while public sector organisations are lacking many elements within their risk management frameworks and no risk mature respondent could be found in this sector. Secondly, the article indicates that management’s commitment to risk management could be the one main concern that should be addressed to ensure an effective risk management strategy.http://www.saiga.co.za/publications-sajaar.htmam2013ff201

Effect Of Type 2 Diabetes Mellitus On Bone Mineral Density (Bmd) In Middle-Aged Black South African Women

Diabetes mellitus is a serious medical condition that occurs when the body cannot utilise glucose normally. There are two main types of diabetes, known as type 1 diabetes mellitus and type 2 diabetes mellitus. Type 2 diabetes mellitus is the most common type of diabetes which can have serious complications if not treated. Osteoporosis/osteopenia (low bone mass) are hidden, major health concerns for our society as a result of their quiescence nature of the bone loss process with no signs or symptoms until a fracture occurs. Non-invasive bone densitometry utilising X-ray absorptiometry enables accurate evaluation of bone mass and the diagnosis of osteoporosis in asymptomatic individuals prior to fracture. Bone mineral density is a vital component in the diagnosis and management of osteoporosis regarding bone strength, since fracture risk increases exponentially as bone mineral density decreases. A DXA scan was performed on each subject. The sites used in this study included the femoral neck (left and right), total hip (left and right) and the AP lumbar spine. This was a retrospective study. Data of 140 Black female subjects were obtained from a database. Ninety-one subjects were previously diagnosed with type 2 diabetes mellitus and acted as the test group, whilst 49 subjects had no diagnosis of diabetes mellitus and acted as the test group. The T-scores of the test group and the control group were compared according to the guidelines of the World Health Organization. These two groups were further divided into two subgroups according to age, as proposed by the National Osteoporosis Foundation of South Africa. Subjects ≥ 50 years were added in the calculations for the T-score, whilst subjects < 50 years were added in the calculations for Z-score. The aim of this study was to address the effect of type 2 diabetes mellitus on bone mineral density in middle-aged Black South African women. A literature review was conducted to identify data sources for this ethnic group. Statistical analysis was used to determine whether numerical variables followed a normal distribution pattern. Numerical values used included age, height, weight, BMI, T-score, Z-score and BMD. Descriptive statistics (means and standard deviations and percentiles) were used to calculate for numerical data, whilst frequencies and percentages were calculated for categorical data. The test and control groups were compared with calculations from the independent T-test to test for differences between mean values, whilst the Mann Whitney-U test was used to identify differences between the median values. A significance level (α) of 0.05 was used, where p≥0.05 indicates no significant difference in the mean or median values of the two groups, and p< 0.05 indicates significant differences. Fisher’s exact test was used to compare percentages of the T-score and Z-score in the two groups with the same significant level (α) p 0.05 to determine the difference between the proportions of the two groups. The results of the test group compared with the control group according to the WHO definition of diagnosis with regards to the T-score showed no significant difference in the bone mineral density in the different areas. Osteopenia was more prevalent than Osteoporosis in both groups. The results of the subjects ≥50 years’ T-score diagnosis according to the NOFSA guidelines indicate no significant difference between the proportions of the two groups, accept at the right femoral neck. There was no significant difference between the proportions of the two groups at the Z-score for women < 50 years. Although the difference was not statistically significant between the T-score, Z-score and BMD between the two groups, there is evidence of low bone mass (osteopenia) in general for this population. It has been observed that type 2 diabetes mellitus negatively affects bone strength, regardless of bone mineral density. Furthermore, diabetes mellitus is a risk factor for osteoporosis and fractures, and that fractures can occur at higher bone mineral density levels in patients with diabetes mellitus

A literature review of the sustainability, the managerial conduct of management and the internal control systems evident in South African small, medium and micro enterprises

The purpose of this research study is to theoretically investigate the sustainability, the managerial conduct of management and the internal control systems evident in South African small, medium and micro enterprises (SMMEs). To achieve the aforementioned, a literature review was conducted through analyzing relevant secondary data from journal articles, theses, dissertations, books, and reports. According to popular literature, the overall sustainability of any organization is strongly influenced by its internal control systems. Taking into account the weak sustainability of South African SMMEs, it appears that the soundness of the internal control systems of these business entities is adversely influenced by the managerial conduct of its management. This is particularly the case, since the managerial conduct of management in South Africa is often described as flexible; the managerial conduct of management makes up a substantial part of the control environment which, in turn, is deemed as the foundation of any system of internal control. In quintessence, the literature reviewed shows that the sustainability of South African SMMEs is adversely influenced by a flexible managerial conduct of management which directly (and negatively) impacts on the soundness of their internal control systems; their abilities to attain relevant objectives in the foreseeable futur

Internal audit and risk management in South Africa: adherence to guidance

Risk management is a relatively new addition to the wider concept of corporate governance. Sound corporate governance requires, among other things, that the board should ensure that there is an effective risk-based internal audit. The importance of internal audit within risk management and assisting the board of directors in this regard cannot be over-emphasised. The formal guidance of the IIA should be a starting point for internal auditors when performing their duties. Further applicable and comprehensive guidelines and legislation in this regard are urgently needed. This article aims to obtain input from heads of prominent internal audit functions within the private and public sectors on the role of internal auditing in the management of risk

Improving the efficiency and effectiveness of risk-based internal audit engagements

The role of internal auditing in assisting with the mitigation of key risks threatening organisations has increased, not least, for example, in ensuring that engagements are performed more effectively and efficiently, and that all the key risks of organisations are addressed, but also to ensure that scarce internal audit resources are used optimally. This article describes the development of a model that can be used by internal auditors to perform this task. The model was developed from a study of the academic literature, current business practice norms, and other documentation whereafter it was tested in a practical scenario, and input from heads of internal audit departments in prominent South African organisations was obtained. The findings of the study, inter alia, support the use of the model. However, a concern is that the risk management strategy currently implemented by organisations is not mature enough for internal auditing to rely on the outcome of the risk management process, a prerequisite for the model to function optimally. A second concern is that internal auditing is reluctant to use a pure risk-based approach when performing audit engagements and still prefers to use a control-based approach with more emphasis placed on high risk areas.http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1099-1123/hb201

Convergence towards internal audit effectiveness in the BRICS countries

Internal auditing has been called upon to enhance its value proposition for organisations and one way of doing this is to demonstrate its effectiveness. By using the responses of participants from the BRICS countries on the 2010 global Common Body of Knowledge survey of the Institute of Internal Auditors in conjunction with the elements of the Internal Audit Capability Model this study examines the convergence towards internal audit effectiveness by the BRICS countries. The study uses a neo-institutional perspective to demonstrate how internal auditing in the BRICS countries has responded to coercive, normative and mimetic pressures to demonstrate effectiveness. The study shows that coercive pressures for internal auditing exist in all the BRICS countries, but owing to the voluntary internal audit structure in Russia, such pressure appears to be lower in that country. Using professionalism to demonstrate normative pressures, the emphasis on internal audit in the King III report of South Africa was evident. The results of this study seem to indicate that South Africa has responded more to mimetic pressures in relation to people management, professional practices and organisational relationships than other BRICS countries.http://www.journals.co.za/content/journalam2016Auditin