A copy of this work was available on the public web and has been preserved in the Wayback Machine. The capture dates from 2015; you can also visit the original URL.
The file type is
The responsibility of the internal auditor in managing the risk of HIV/AIDS
South African Journal of Economic and Management Sciences
HIV/AIDS is not only a risk to the world population, it is potentially devastating to individual organisations. According to the King Report on Corporate Governance, as well as other governance reports world-wide, risk management is primarily the responsibility of the board and senior management. The internal auditor however, has a responsibility to assist management with this task. This paper aims to determine whether internal auditors are aware of the potential threat that HIV/AIDS holds fordoi:10.4102/sajems.v9i1.1158 fatcat:cju6td555vdstfoa3nllhwg2gy