Browsing by Subject "Forensic accounting"
Now showing items 1-6 of 6
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An analysis of the 2021 South African FATF mutual evaluation report: terrorist financing and NPOs
(Emerald, 2023)Purpose – In the aftermath of the 2021 Financial Action Task Force Mutual Evaluation Report, legislators, supervisory bodies, law enforcement and the like are focusing on preventing South Africa from being greylisted. ... -
A critical analysis of selected interviewing techniques in commercial forensic investigations in South Africa
(North-West University, 2018)With the increase in economic crime globally, the role of the Commercial Forensic Practitioner (FP) is becoming increasingly important since this person can assist in the detection, investigation and prevention of economic ... -
Evaluating the effectiveness of Benford's law as an investigative tool for forensic accountants
(2014)“Some numbers really are more popular than others.” Mark J. Nigrini (1998a:15) The above idea appears to defy common sense. In a random sequence of numbers drawn from a company’s financial books, every digit from 1 to 9 ... -
A meta–theoretical analysis of commercial crime prevention strategies in the BRICS countries
(2014)Prior research on combating commercial crime has focused predominantly on the responsibilities of auditors and ex post facto forensic investigations. This dissertation aims rather to delve into the meta-theoretical ... -
The training of a forensic accountant in South Africa
(North-West University, 2008)Although the financial and social implications of the recent major corporate scandals like Enron, Parmalat and Fidentia (Cameron, 2007) were extremely severe and the reputation of the external auditor scarred, one could ... -
Vulnerabilities in the South African non-profit sector to economic crimes : money laundering and terrorist financing
(North-West University (South Africa), 2023)The South African non-profit sector plays a crucial role in developing and maintaining the social welfare of those in impoverished communities. This is done by adding value to services rendered by the government or ...