The use of lean tools to increase productivity and improve efficiency in Port Elizabeth Enforcement Audit
- Authors: Bantom, Phumeza Patience
- Date: 2011
- Subjects: Lean manufacturing , Quality control -- Auditing , Waste minimization , Auditing, Internal
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8645 , http://hdl.handle.net/10948/d1008159 , Lean manufacturing , Quality control -- Auditing , Waste minimization , Auditing, Internal
- Description: Lean philosophy is based on the continuous quest to improve the organisation‟s processes by creating a culture and operating principles which eliminate all non value adding activities within organisation„s processes. Manufacturing firms consider the adoption of the Lean tools as basic requirements for achieving World Class operational excellence or Best Practice. For some time, lean has been used by the manufacturing organizations. Most organizations understand that lean will help them survive global competition and stay in business. The objective of this study is to investigate how lean manufacturing tools can be used to improve efficiency and enhance the embedding of a continuous improvement culture in the South African Revenue Service Enforcement Audit Port Elizabeth. The activities that took place in Enforcement Audit Port Elizabeth from September 2010 until 31 October 2011 were observed. During the study, an introductory presentation by the researcher was made to Regional Enforcement Management and staff in general, the presentation was to introduce the study highlighting different Lean tools. Thereafter the Port Elizabeth audit staff members were engaged formally, using surveys to assess their underlying mindset and behaviour as well as informally, using unstructured interviews to solicit more information on activities taking place and the reasoning behind certain actions. The results of the survey and observations are analysed and interpreted.
- Full Text:
- Date Issued: 2011
- Authors: Bantom, Phumeza Patience
- Date: 2011
- Subjects: Lean manufacturing , Quality control -- Auditing , Waste minimization , Auditing, Internal
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8645 , http://hdl.handle.net/10948/d1008159 , Lean manufacturing , Quality control -- Auditing , Waste minimization , Auditing, Internal
- Description: Lean philosophy is based on the continuous quest to improve the organisation‟s processes by creating a culture and operating principles which eliminate all non value adding activities within organisation„s processes. Manufacturing firms consider the adoption of the Lean tools as basic requirements for achieving World Class operational excellence or Best Practice. For some time, lean has been used by the manufacturing organizations. Most organizations understand that lean will help them survive global competition and stay in business. The objective of this study is to investigate how lean manufacturing tools can be used to improve efficiency and enhance the embedding of a continuous improvement culture in the South African Revenue Service Enforcement Audit Port Elizabeth. The activities that took place in Enforcement Audit Port Elizabeth from September 2010 until 31 October 2011 were observed. During the study, an introductory presentation by the researcher was made to Regional Enforcement Management and staff in general, the presentation was to introduce the study highlighting different Lean tools. Thereafter the Port Elizabeth audit staff members were engaged formally, using surveys to assess their underlying mindset and behaviour as well as informally, using unstructured interviews to solicit more information on activities taking place and the reasoning behind certain actions. The results of the survey and observations are analysed and interpreted.
- Full Text:
- Date Issued: 2011
Instruments available to the public to assess audit quality
- Authors: Prinsloo, Frans
- Subjects: Auditing -- South Africa , Quality control -- Auditing , f-sa
- Language: English
- Type: text , Lectures
- Identifier: http://hdl.handle.net/10948/21928 , vital:29802
- Description: With the separation of ownership from day-to-day management that began to characterise many businesses following the industrial revolution, concern arose whether the day-to-day management (as agents) would bias information flows to the business owners (as principals) in order to enhance, say, their remuneration and their reputations as managers (AQF, 2005a: 6). To address these concerns, business owners require mechanisms, such as the external audit, to enable the effective assessment of the stewardship of the agents. Currently the role of the external auditor is to express an opinion on the fair representation of the annual financial statements prepared by management for the business owners.
- Full Text: false
- Authors: Prinsloo, Frans
- Subjects: Auditing -- South Africa , Quality control -- Auditing , f-sa
- Language: English
- Type: text , Lectures
- Identifier: http://hdl.handle.net/10948/21928 , vital:29802
- Description: With the separation of ownership from day-to-day management that began to characterise many businesses following the industrial revolution, concern arose whether the day-to-day management (as agents) would bias information flows to the business owners (as principals) in order to enhance, say, their remuneration and their reputations as managers (AQF, 2005a: 6). To address these concerns, business owners require mechanisms, such as the external audit, to enable the effective assessment of the stewardship of the agents. Currently the role of the external auditor is to express an opinion on the fair representation of the annual financial statements prepared by management for the business owners.
- Full Text: false
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