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Review Open access Sep 2026

Challenges and Opportunities for Digital Curriculum Renewal of Internal Auditing: Evidence from a selected rural university

The profession of internal auditing is currently undergoing reconstruction because of developments in digital technologies. Such developments require universities to review and align their curriculum with emerging technology industry demands. This study sought to evaluate opportunities and challenges regarding renewal...

A. Geqeza · 0 citations
Open access Sep 2026

Curriculum innovation in internal auditing education: Embedding digital skills into learning outcomes and pedagogical design

The purpose of this study is to explore the integration of digital skills into the learning outcomes of internal auditing education and their corresponding pedagogical practices within South African universities. The study followed a mixed research approach, and participants of this study were purposively selected to m...

A. Geqeza · 0 citations
Open access Aug 2026

Integrating emerging technologies into internal auditing education: Insights from academia and industry

There is an urgent need for curricular reconfiguration in the internal auditing syllabus to reflect the digital transformation of the profession and a need for new pedagogical strategies, alignment of expectations, collaboration, and resource sharing.

A. Geqeza · 0 citations
Open access Jul 2026

Internal Audit Capability and Recurring Audit Findings in Government Departments

Recurring audit findings remain one of the greatest governance challenges confronting South African government departments. Despite legislative requirements mandating the establishment of internal audit functions, many public institutions continue to receive qualified, adverse and disclaimer audit opinions year after y...

Qanga Enathi, A. Geqeza · 0 citations

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