Accounting Sciences

Prof P Coetzee

College of Accounting Sciences
Department: Auditing
Deputy Executive Dean
Tel: (012) 429 6134
E-mail: coetzgp@unisa.ac.za

Qualifications

  • BCom (University of Pretoria 1986)
  • BCom (Hons) (University of Pretoria 1989)
  • MCom (University of Pretoria 2004)
  • PhD (University of the Free State 2010)

NRF Rating

C3

Fields of academic interests

  • Internal Auditing
  • Corporate Governance and Risk Management
  • Competencies of Internal Auditors / Risk

Field of Specialisation

Auditing / Internal Auditing

Books

  • Coetzee, G.P., Du Bruyn, R., Fourie, H. & Plant, K. 2015. Performing Internal Audit Engagements, 4th Edition. LexisNexis, South Africa.
  • Coetzee, G.P., Du Bruyn, R., Fourie, H. & Plant, K. 2015. Internal Auditing: An Introduction, 4th Edition. LexisNexis: South Africa.
  • Coetzee, G.P., Du Bruyn, R., Fourie, H. & Plant, K. 2013. Internal Auditing: Advanced Topics, 3rd Edition. LexisNexis: South Africa.
  • Gloeck, J.D., De Jager, H., Botha, W.J.J., Schuman, E.F., Barac. K. Butler, R. Grobler (Coetzee), G.P., Van der Linder, G.J.A. & Van der Merwe, J.G. 1998. Praktiese Ouditkunde Onderrig.
  • Gloeck, J.D., De Jager, H. Du Randt, S.L., Grobler (Coetzee) G.P., Van der Linde, G.J.A., Van der Merwe, J.G. 1993. Ouditkunde vrae en antwoorde.
  • PUBLISHED PEER-REVIEWED RESEARCH BOOK

  • Coetzee, G.P., Barac, K., Erasmus, L., Fourie, H., Motubatse, N., Plant, K, Steyn B. & Van Staden, M. 2010. The standing of and demand for internal auditing in South African companies. Institute of Internal Auditors (South Africa).

Journal articles

PUBLICATIONS IN PEER-REVIEWED OR REFEREED JOURNALS

Accredited and Refereed (International)

Janse van Rensburg, C. & Coetzee, P. 2015. Can the Internal Audit Capability Model be applied globally: a South African case study? African Journal of Public Affairs, Vol. 8 (2), pp. 75-90.

Janse van Rensburg, C. & Coetzee, P. 2015. Internal audit public sector capability: a case study, Journal of Public Affairs, To be published – currently online version.

Wilkinson, N. & Coetzee, P. 2015. Internal audit assurance or consulting services rendered on governance: how does one decide? Journal of Governance and Regulation, Vol. 4, Issue 1, pp.186-200.

Coetzee, P. 2014. Stakeholders’ view on the contribution of public sector internal auditing to ERM, African Journal of Public Affairs, Vol. 7 (3), pp. 48-6.

Coetzee, P. & Lubbe, D. 2014. Improving the efficiency and effectiveness of risk-based internal audit engagements. International Journal of Auditing, Vol. 18(2), pp.115-125. (A-rated journal)*

Coetzee, G.P. & Fourie, H. 2009. Perceptions on the role of the internal audit function in respect of risk. African Journal of Business Management, Vol. 3(13), pp. 959-968.

Erasmus, L. & Coetzee, G.P. 2009. The standing of the internal audit function within South African companies. African Journal of Business Management, Vol. 3(13), pp. 926-935.

Coetzee, G.P. 2006. The effect of hiv/aids on the control environment. The Journal of the Royal Society for the Promotion of Health, Vol. 126, No 4, pp. 183-190.

Coetzee, G.P. 2006. The responsibility of the internal auditor in managing the risk of hiv/aids, South African Journal of Economic and Management Sciences, Vol. 9, No 1, pp. 72-88. (B-rated journal)*

Accredited and Refereed (National)

Coetzee, P., Plant, K. & Erasmus, L. 2015. Global measurement of internal audit competency:  does one size fit all? Southern African Business Review, To be published.

Smidt, L.A., Lubbe, D.S., Van der Nest, D.P. & Coetzee G.P. 2015. Mitigating strategies for sampling risks to enhance the reliability of the internal audit opinion. The Southern African Journal of Accountability and Auditing Research, Vol 17, No 1, pp. 41-48.

Coetzee, G.P., Fourie H., Plant, K. & Barac, K. 2013. Internal audit competencies: skills requirements for chief audit executives in South Africa. The Southern African Journal of Accountability and Auditing Research, Vol. 15, pp. 53-63.

Plant, K., Coetzee, G.P., Fourie H. & Steyn, B. 2013. Internal audit competencies: skills requirements for internal audit staff in South Africa. The Southern African Journal of Accountability and Auditing Research, Vol. 15, pp. 65-74.

Fourie H., Plant, K., Coetzee, G.P. & Van Staden, J.M. 2013. Internal audit competencies: skills requirements for internal audit management in South Africa. The Southern African Journal of Accountability and Auditing Research, Vol. 15, pp. 75-85.

Erasmus, L.J., Steyn, B. Fourie, H. & Coetzee, G.P. 2013. The adequacy, use and compliance with internal auditing standards – South African perceptions in comparison with other specific regions. The Southern African Journal of Accountability and Auditing Research, Vol. 15, pp. 43-52.

Coetzee, G.P. & Lubbe, D.S. 2013. The risk maturity of South African private and public sector organisations. The Southern African Journal of Accountability and Auditing Research, Vol. 14, pp. 45-56.

Coetzee, G.P. & Lubbe D.S. 2013. The use of risk management principles in planning an internal audit engagement. Southern African Business Review, Vol. 17, No 2, pp.113-139.

Barac, K. & Coetzee, G.P. 2012. The effect of specific internal audit function features on the demand for internal auditors in South Africa. The Southern African Journal of Accountability and Auditing Research, Vol. 13, pp. 33-46.

Coetzee, G.P. & Lubbe, D.S. 2011. Internal audit and risk management in South Africa: adherence to guidance. Acta Academia, Vol 43, No 4, pp. 29-60.

Janse van Rensburg, J.O. & Coetzee, G.P. 2011. Elements of the internal audit capability model addressed by South African public sector legislation and guidance. The Southern African Journal of Accountability and Auditing Research, Vol. 11, pp. 47-62.

Coetzee, G. P. & Du Bruyn, R. 2003. The benefit of introducing audit software in curricula for computer auditing students: A student perspective from the University of Pretoria. South African Journal of Higher Education, Vol. 17, No 2, pp. 21-30.

Coetzee G. P. & Du Bruyn, R. 2001. The relationship between the new IIA standards and the internal audit profession. Meditari, Vol. 9, pp. 61-79.

Du Plessis, L. & Grobler (Coetzee), G.P. 1999. The process of control self-assessment and its use in risk management. Meditari, Vol. 7, pp. 49-73.

Du Plessis, L. & Grobler (Coetzee), G.P. 1998. Die effek van werknemersbedrog op die beheeromgewing. Meditari, Vol. 6, pp. 121-143.

Refereed (International)

Coetzee, P., Burnaby, P. & Fourie, H. 2015. The growth of the internal audit profession is more than just numbers: fact or fiction? Evidence from South Africa. Managerial Auditing Journal, Vol. 30, Issue 6/7. (B-rated journal)*

Du Bruyn, R, Du Plessis, L & Grobler (Coetzee), G.P. 2001. An empirical investigation in to the status of the internal audit function in the South African public sector. Internal Auditing, Vol. 16, No 1, pp. 13-20. (C-rated journal)*

Du Bruyn, R, Du Plessis, L & Grobler (Coetzee), G.P. 2000.The internal audit programme at the University of Pretoria, South Africa, Internal Auditing(*), Vol. 15, No 1, pp. 20-26.

(*) – These journals are rated on the Australian Business Deans Council Journal Ranking List

Professional positions, fellowships & awards

  • Fellow of the Institute of Internal Auditors (IIA) (South Africa)
  • Member of the Global IIA Competency Framework Working Group – 2012 to 2013
  • Member of the Global IIA’s Academic Relations Committee (ARC) – 2007 to 2013
  • Committee chair of the Curriculum Development sub-committee of the Global IIA’s ARC – 2008 to 2010
  • Member of the Educational Committee of the IIA (South Africa) – 2004 to 2009
  • Member of Louisiana State University Internal Audit Advisory Committee – 2004 to current
  • The University of Pretoria’s Laureate Award   
  • IIA (South Africa) EDUCATOR OF THE YEAR award in 2000 and 2013
  • IIA (South Africa) merit award 2004 and 2005
  • Study leader for the Esther Sawyers Scholarship Award of the Global IIA for the student with the best research paper – 2008.
  • Independent Regulatory Board for Auditors (IRBA) award for the best paper in Auditing at the International Association for Accounting Education and Research (IAAER) international conference, 2011

Projects

  • Title of research project: "Standing of and demand for internal auditing in South African companies" Duration: 2007 – 2010 (completed)
  • Title of research project: "Standing of and demand for internal auditing in South African public sector" Duration: 2009 – 2014 (completed)
  • Title of research project: "The standing of Audit Committees in South Africa" - (current)