KARIN BARAC CURRICULUM VITAE

Transcription

1 KARIN BARAC CURRICULUM VITAE 1. BIOGRAPHICAL SKETCH 1.1 GENERAL INFORMATION Surname Barac First names Karin ID Number Citizenship South African Title Prof Female X Male Place of birth Pretoria Population group Date of birth African Coloured Indian White X Other (Please specify) Department Auditing Position Head of the Department Direct Telephone (012) / 4427 Direct Telefax (012) karin.barac@up.ac.za Date of appointment 16 July 2012 Permanent full-time X Temporary full-time 1.2 ACADEMIC QUALIFICATIONS OBTAINED Degree / Diploma Higher education Field of study institution Year Distinctions DCompt Auditing University of South Africa 1998 Oudithervorming van klein maatskappye MCom (Cum Laude) Kapitaalwinsbelasting binne n goed gevestigde belastingstelsel Taxation University of Pretoria 1991 Winner of the Jan Fiskaal prize for the best dissertation in 1991 BCom Hons Accounting Accounting University of Pretoria 1985 Sciences B Accounting Sciences Accounting Stellenbosch University P a g e

2 1.3 WORK EXPERIENCE TO DATE Name of employer Capacity and/or type of work Period PwC Trainee accountant and audit manager UP Senior lecturer in Auditing Consultant Consultation work for public sector and other public sector entities in Mmabatho. UNW Senior lecturer - University of the North West Served also as the Acting Head of the Department of Accountancy. Unisa Appointed as senior lecturer, promoted to associate June 2012 professor (1999) and professor (2000). Served as Director of the School of Sciences at the time of resignation. UP Head of the Department of Auditing July current 2. TEACHING ACTIVITIES 2.1 Courses presented Course Level (e.g. second year, Masters) Self developed (Yes or No) Auditing Second year, third year and honours No 2.2 Other education and pedagogic courses presented Course Year Institution None 3. TEACHING OUTPUTS 3.1 Educational publications and products 4. OTHER TEACHING CONTRIBUTIONS 4.1 Membership of national and international teaching associations or societies 2 P a g e

3 4.2 Visits to local and overseas universities as guest professor or lecturer in regard to teaching 4.3 Participation in national and international teaching associations, bodies, committees 5. POSTGRADUATE SUPERVISION 5.1 Supervision or co-supervision of students who have completed degrees Degree / Title of Name of dissertation/thesis Supervisor Co-supervisor(s) student and date completed FULL dissertation/thesis Moloi, ST Motubatse, KN Mentz, M Plant, K MCom Accounting Assessment of corporate governance reporting in the annual reports of South African listed companies 2008 (Unisa) MCom Auditing Customers perceptions of the work performed by the internal audit functions in the public sector: A case study of National Treasury 2014 (Unisa)* DCom Auditing An integrated audit evidence planning model to quantify the extent of audit evidence 2014 (Unisa)* PhD Internal Auditing A workplace learning framework for developing entry-level internal audit professionals Conferred April 2016 (UP) Barac, K Odendaal, EM 3 years Barac, K Odendaal, EM 4 years Barac, K Odendaal, EM 4 years Barac, K De Jager, H 5 years *The completion of these studies formed part of my responsibilities when I joined UP in July Duration of studies (years) 3 P a g e

4 Coetzee, C MCom Auditing Barac, K Seligmann, J (Cum Laude) The impact of mandatory audit relief on the audit practice Conferred April 2016 (UP) Kritzinger, JA MCom Auditing The application of analytical procedures in the audit process Conferred April 2016 (UP) Barac, K MINI dissertation (limited research component) Forte, J MPhil Internal Auditing Barac, K Combined assurance: An systematic process Mdzikwa, J MPhil Internal Auditing Barac, K Disclosure on internal audit activity independence enhancing attributes Nyangintsimbi, S MPhil Internal Auditing Barac, K The internal audit function's role in an organisation's strategic management process Radasi, P MPhil Internal Auditing Barac, K Internal audit in stateowned enterprises: Perceptions, expectations and challenges Shishkina, E MPhil Internal Auditing Barac, K Structuring internal audit functions in multinational companies Viljoen, C MPhil Internal Auditing Barac, K Managing risk: What should internal audit do? Whitehorn, E MPhil Internal Auditing Barac, K (Cum Laude) Stakeholder perceptions on the role of internal audit in risk management: A mining industry perspective Williams, G MPhil Internal Auditing Internal audit information disclosures Barac, K 4 P a g e

5 5.2 Current postgraduate students Degree enrolled for Name of and planned student date of completion Van Staden, JM Pooe, B Kritzinger, JA Kgatuke, P Mbewu, B White, V DCom Auditing (submit 2017) PhD Internal Auditing (submit 2017) PhD Auditing (submit 2019) MPhil Internal Auditing MPhil Internal Auditing MPhil Internal Auditing Project title A strategy for external auditors' use of the work of internal auditors Supervisor Cosupervisor(s) Barac, K 2014 To be confirmed Barac, K 2015 The influence of regulatory inspections on audit quality Strategic risk management by internal audit functions Effective internal audit activities in local government: fact or fiction? Risk appetite in the public sector Barac, K 2016 Barac, K 2013 Barac, K 2013 Barac, K 2013 Year of registration 6. RESEARCH FUNDING 6.1 Obtaining research funds Origin of research funds (e.g. contract research, THRIP, international funding organisations, other(s) Contract research Contract research Title of research project or programme Standing of and demand for internal auditing in South African companies Standing of and demand for internal auditing in South African public sector Duration Money allocated (R) Institute of Internal Auditors - R KPMG - all additional costs Institute of Internal Auditors - R National Treasury - ±R P a g e

6 External research grant National Research Foundation grant The skill and competency requirements of auditors NRF Incentive Funding for Rated Researchers Institute of Chartered Accountants of Scotland & UK Financial Reporting Council R per year for five years 7. RESEARCH OUTPUTS 7.1 Publications in peer-reviewed or refereed journals Accredited and refereed (international) Barac, K. & Van Staden, M The correlation between perceived internal audit quality and defined corporate governance soundness. African Journal of Business Management, 3(13): Barac, K. & Motubatse, KN Internal audit outsourcing practices in South Africa. African Journal of Business Management, 3(13): Barac, K., Plant, K. & Motubatse, KN Perception on the value added by South African internal audit functions. African Journal of Business Management, 3(13): Barac, K Helping Disadvantaged Students: Findings from the Thuthuka Programme. Accounting Education: An International Journal, 24(2): Accredited and referred (national) Barac, K Oudithervorming van klein maatskappye. Meditari: Research Journal of the Department of Accounting, 99:1-18. Barac, K The financial accountability of HIV/AIDS, Meditari: Accountancy Research, 9: Barac, K Financial reporting on the Internet in South Africa. Meditari: Accountancy Research, 12(1): Barac, K South African s policies, practices and perceptions with regard to Internet reporting. Meditari: Accountancy Research, 12(2): Sadler, E. & Barac, K A study of the ethical views of final year South African Accounting students, using vignettes as examples. Meditari: Accountancy Research, 13(2): Barac, K Management Accounting and Financial Management knowledge requirements for South African entry-level trainee accountants, SA Journal of Accounting Research, 23(1): Barac, K South African training officers perceptions of skills requirements for entry-level trainee accountants, South African Business Review, 13(1): P a g e

7 Barac, K South African training officers perceptions of the knowledge and skills requirements of entry-level trainee accountants, Meditari: Accountancy Research, 17(2): Barac, K. & Moloi, T Assessment of corporate governance reporting in the annual reports of South African listed companies. Southern African Journal of Accountability and Auditing Research, 10: Moloi, T.; Marx, B. & Barac, K Corporate Governance Practices at South African Higher Education Institutions: An annual disclosure analysis. Journal of Economic and Financial Sciences, (4)(2): Barac, K. & Coetzee, GP The effect of specific internal audit function features on the demand for internal auditors in South Africa. Southern African Journal of Accountability and Auditing Research, 13: Barac, K Learning approaches to the study of auditing followed by prospective South African chartered accountants. Business Review, 16(2): Barac, K The relationship between devoted study time and auditing learning approaches followed by prospective chartered accountants in South Africa. SA Journal of Accounting Research, 26(1): Barac, K. & Steyn, B The perspectives of South African distance learning students on the accounting profession and accountants Journal for New Generation Science, 10(1): Coetzee, GP., Fourie H., Plant, K. & Barac, K Internal audit competencies: skills requirements for chief audit executives in South Africa. The Southern African Journal of Accountability and Auditing Research, 15: Barac, K., Motubatse, KN., Erasmus, LJ. & Van Staden, JM Are the knowledge areas covered by dedicated internal auditing programmes currently offered by South African public universities meeting expectations? The Southern African Journal of Accountability and Auditing Research, 15: Van Staden, JM., Barac, K., Erasmus, LJ. & Motubatse, KN Professionalism apparent from South African internal audit functions' use of the Standards. The Southern African Journal of Accountability and Auditing Research, 15: Barac, K. & Du Plessis, L Teaching pervasive skills to South African accounting students. Southern African Business Review. 18(1): Barac K. & Van Staden J Internal Auditing as a corporate governance mechanism. A comparison between public sector and private sector functions. African Journal of Public Affairs, 7(3): Van Staden, J. & Barac, K The standing of internal auditing in South African national government departments. African Journal of Public Affairs, 7(3): Viljoen, PC. & Barac, K Managing risk: What should internal audit do? The Southern African Journal of Accountability and Auditing Research, 17(2): P a g e

8 Shishkina, E. & Barac, K Structuring internal audit functions in multinational companies. The Southern African Journal of Accountability and Auditing Research, 17(2): Forte, J. & Barac, K Combined assurance: A systematic process. The Southern African Journal of Accountability and Auditing Research, 17(2): Radasi, P. & Barac, K Internal audit in state-owned enterprises: Perceptions, expectations and challenges. The Southern African Journal of Accountability and Auditing Research, 17(2): Whitehorn, E. & Barac, K Stakeholder perceptions on the role of internal audit in risk management: A mining industry perspective. The Southern African Journal of Accountability and Auditing Research, 17(2): Motubatse, N., Barac, K & Odendaal, E Perceived challenges faced by the internal audit function in the South African public sector: A case study of The National Treasury. African Journal of Science, Technology, Innovation and Development, 7(6): Books and/or chapters in books 7.3 Published full-length conference papers/keynote addresses International Barac, K Internet reporting in South Africa. Financial Reporting and Business communication Research Unit Seventh Annual Conference, Cardiff, Wales, 3 & 4 July. Sadler, E. & Barac, K A study of the ethical views of final year South African Accounting students, using examples of vignettes. International Research Conference for Accounting Educators of the IAAER, Bordeaux, France, 29 & 30 September. Barac, K An intervention to remove post-apartheid professional closure: the Thuthuka project. International Conference: Accounting and Management Information Systems (AMIS), Bucharest, Romania, 12 & 13 June. Barac, K The capability and competency requirements of auditors in today's complex global business environment. 25 th Audit & Assurance Conference, Edinburgh University Business School, Scotland. 23 & 24 April. Van Staden, JM. & Barac, K A discussion protocol towards consensus on using internal auditors' work as external audit evidence. 13 th European Academic Conference on Internal Audit & Corporate Governance, Cass Business School, City University, London April. National Barac, K Oudithervorming van klein maatskappye. SAAA Gauteng North Conference, Pretoria, 23 June. Barac, K The financial accountability of HIV/AIDS. SAAA Gauteng North Conference, Pretoria, 18 July. 8 P a g e

9 Barac, K Standing of and demand for internal auditors in South Africa. International Internal Auditor Conference, Sandton, South-Africa, 9-12 May. Marx, B.; Barac, K. & Moloi, T Corporate governance practices at South African higher education institutions: an annual report disclosure analysis, Value Conference of the Faculty of Economic and Financial Sciences (FEFS) University of Johannesburg, Champagne Sports Resort, South-Africa, May. 7.4 Non-refereed publications or popular articles Barac, K Word waarde toegevoeg deur n klein maatskappy te oudit? Accountancy SA. Nov/Des, 11: 13. Barac, K Reforming small company audits. Accountancy SA. March: Barac, K The future of the profession. Accountancy SA. Nov/Dec: Barac, K Corporate governance in the public sector. Auditing SA. Winter: Barac, K E-Reporting/ Accounting SA. July: 2-3. Barac, K E-Reporting/Auditors and Internet reporting. Accounting SA. September: Moloi, T. & Barac, K Corporate governance compliance reporting in the annual reports of listed South African companies. Auditing SA, Summer: Patents 7.6 Technical reports Barac, K Perceptions of South African training officers with regard to the competencies of entry-level trainee accountants. Research report for SAICA. Coetzee, P., Barac, K., Erasmus, L., Fourie, H., Motubatse, N., Plant, K., Steyn, B. & Van Staden M ikutu research report: The current status of and demand for internal audit in South Africa. IIA: Florida. Barac, K., Gammie, E., Howieson, B. & Van Staden, JM The capability and competency requirements of auditors in today's complex global business environment. Institute of Chartered Accountants of Scotland & United Kingdom Financial Reporting Council: Edinburgh. 9 P a g e

10 8. OTHER SCHOLARLY RESEARCH-BASED CONTRIBUTIONS 8.1 Participation in conferences, workshops and short courses - specify type of contribution International National Presentations January - May The capability and competency requirements of auditors. Workshops of the Independent Regulatory Board for Auditors. Johannesburg 28 March & 9 May; Durban 18 May; Cape Town 28 May. University panel member (The education of accountants) October How are accountancy departments aligning themselves with the profession? Practice Management Conference. Midrand, Johannesburg, October. Presentation March The future auditor. The Audit Teaching Learning Workshop of the Independent Regulatory Board for Auditors. 9 March. 8.2 Teamwork and collaboration with others: Other researchers (international and national) International Leader of an international research team (University of Pretoria, University of South Africa, Robert Gordon University (UK), University of Adelaide (Australia)), investigating the skill and competency requirements of external auditors. 83 interviews were held in South Africa, the UK and Australia. The research report has been finalised to be published in May 2016 by The UK Financial Reporting Council (FRC) and The Institute of Chartered Accountants of Scotland (ICAS)). British Academy / Newton Fund Proposal. Prof Gammie (Robert Gordon University (UK) and I applied for funding to build on the abovementioned research. We intend to use a qualitative research approach to investigate Audit quality: the role of senior members within audit teams. The collaborative research project will be conducted in the UK and South Africa. The project will include two workshops presented by Prof Gammie at the University of Pretoria (UP) on international research collaborations and forthcoming publications. The intention is to contribute towards enhancing research capacity in the Department of Auditing at the UP. Research on Audit Committees in South Africa (RACSA). Together with two researchers from Unisa, and one from the Tshwane University of Technology, we have embarked on a comprehensive study on audit committees in South Africa. The aim of the study is to propose a strategy to enhance oversight responsibilities of audit committees in South Africa. Three PhD students and three master's students will participate in the project. Other research institutions (national and international) 10 P a g e

11 Industry 8.3 Membership in national and international bodies Past Served on the Divisional Board of ABSA Bank as a non-executive director. Member of the Audit Committee of the Auditor-General South Africa. Current Member of the South African Institute of Chartered Accountants (SAICA). Member of the South African Association for Accounting Academics (SAAA). Member of the Initial Professional Development Committee (IPD) of SAICA. Member of the Policy Advisory Committee of the Institute of Internal Auditors (South Africa). Member of the Education and Transformation Committee (EDCOM) of the Independent Regulatory Board for Auditors. 8.4 Visits to local and overseas universities or research institutes as guest professor or researcher 9. ARTISTIC OUTPUTS (if applicable) 9.1 Provide full details of artistic outputs, including public reviews of work, coordinating reports by experts in the field, publisher, production company etc 10. MANAGEMENT AND ADMINISTRATIVE DUTIES 10.1 List your involvement in departmental activities (e.g. administrative functions), faculty (e.g. Faculty Committees) or other university activities. Overall management as HOD (governance and quality control). Involvement on UP and Faculty Committees: HOD meetings EMS Research Committee EMS Advisory Board Internal Auditing Educational Partner (IAEP) Advisory Board Senate Selection Committees FSSC Committee (Financial Sciences) 11 P a g e

12 11. COMMUNITY SERVICE OR PROFESSIONAL SKILLS 11.1 Outreach projects 11.2 Professional service performed 11.3 Clinical service 11.4 Involvement with other universities/scientific institutions 11.5 Referee duties I act as frequent reviewer for various national and international accredited journals. I have examined a PhD thesis and two full master's dissertations over the past five years. 12. AWARDS AND SCIENTIFIC/SCHOLARLY RECOGNITION 12.1 Evaluation status as scientist/scholar NRF C3 (2015) Research awards and prizes Received an Editorial Board Prize in 2009 for the article Management Accounting and Financial Management knowledge requirements for South African entry-level trainee accountants. Received the Chancellor s Prize for research in Accounting Sciences at Unisa (2006 and 2010). 12 P a g e

13 12.3 Teaching awards and prizes 12.4 Artistic awards and prizes 13 P a g e