Browsing by Subject "Fraud"
Now showing items 1-10 of 13
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An analysis of fraud auditing in the Dr. Kenneth Kaunda District Municipality
(North-West University (South Africa) , Potchefstroom Campus, 2016)This research study investigated the fraud prevention measures in the Kenneth Kaunda District Municipalities. The objectives of this study were to: (a) analyse the fraud prevention policies and programmes within the ... -
An analysis of the proposed repeal of section 11(1)(g) of the Value-Added Tax Act
(North-West University (South Africa) , Potchefstroom Campus, 2016)On 17 September 2014 National Treasury announced the proposed repeal of section 11(1)(g) of the VAT Act which zero-rates the supply of certain farming inputs to farmers, as evidence was found that the section is open to ... -
Assessing the relevance of external auditors and forensic accountants when performing fraud risk assessments
(North-West University (South Africa) , Potchefstroom Campus, 2016)The International Standards on Auditing 240 requires auditors to identify and assess the risk of material misstatements due to fraud. Significant focus is placed on fraud and fraud risk assessment (FRA), and the public ... -
Beneficiary Fraud and Demand Guarantees
(PER/PELJ, 2022)It is settled in South African and English law that for the fraud exception to apply to demand guarantees or letters of credit the fraud must have been committed by the beneficiary (or his agent with the beneficiary's ... -
The bias ratio as a hedge fund fraud indicator: an empirical performance study under different economic conditions
(Clute Institute, 2014-07)The Sharpe ratio is widely used as a performance evaluation measure for traditional (i.e., long only) investment funds as well as less-conventional funds such as hedge funds. Based on mean-variance theory, the Sharpe ratio ... -
The development of an investigation process for commercial forensic practitioners in South Africa
(2015)The study aims to establish an integrated generic investigation process that could be utilised by Commercial Forensic Practitioners in South Africa. Secondly, it aims to determine which investigation processes are ... -
A financial and moral perspective of the impact of economic crime on taxation
(2013)Fraud, corruption, and related taxation consequences from a financial and a moral perspective were investigated in this study. A literature review of tax ethics, tax morality, tax conduct, tax planning, tax avoidance, tax ... -
Die identifisering van risikofaktore wat dui op beleggingsbedrog
(2014)Die studie handel oor die identifisering van risikofaktore wat dui op beleggingsbedrog. Beleggers is voortdurend op soek na beleggingsgeleenthede met die belofte van ’n hoër opbrengs en neem blindelings besluite sonder om ... -
Identifying hedge fund elements susceptible to economic crime
(North-West University (South Africa), 2020)Hedge funds have provided an alternative approach to investing and is said to have revolutionised the way people invest and manage their wealth (Frush, 2007:7). Yet, despite all its popularity and notoriety, few people ...