... sophisticated technique for analytical review than typically used by auditors, may be effective when using high level data. Design/methodology/approach Data from companies operating in the dairy industry were used to train an artificial neural network. Data with and without material seeded errors were used...

... audit committees in the public service are perceived to be effective in assisting accounting officers of government departments to discharge their responsibilities. The study concludes that the majority of audit committees in the South African public service are not perceived as ineffective...