Mrs. Linette Engelbrecht

Linette Engelbrecht is an accounting scholar whose work centers on internal auditing and integrated reporting within a developing economy context. Her research engages with governance, assurance, and risk management practices, with particular attention to the evolving responsibilities of internal audit functions in South Africa’s corporate reporting landscape.

Her publication in Meditari Accountancy Research examines how chief audit executives perceive the role of internal audit in integrated reporting processes. The study highlights the function’s potential to enhance data integrity, governance oversight, and risk evaluation, while also identifying skills gaps and structural challenges that may limit effective participation.

Based on limited available publications at present, her scholarly contribution reflects a focused and exploratory approach, offering early conceptual and practical insights into the intersection of internal auditing and integrated reporting. The work is positioned as a foundational contribution to debates on assurance and accountability in emerging reporting frameworks.