The following files encompass information on a research project built over 3 years. They include the dissertation under which the findings are defined and classified, the interview schedule that was used for data collection, and a list of tables that showcases the details of the interviews conducted with the chosen research participants that form the sample population of 20 qualified audit professionals in Gauteng, South Africa. This also includes a table that gives insight into the themes identified during the data analysis process to categorise the data collected, making it much easier to understand.