dc.contributor.advisor |
Du Plessis, Danie E. |
en |
dc.contributor.postgraduate |
Hattingh, Wendy |
en |
dc.date.accessioned |
2013-09-07T13:18:53Z |
|
dc.date.available |
2011-10-04 |
en |
dc.date.available |
2013-09-07T13:18:53Z |
|
dc.date.created |
2011-09-06 |
en |
dc.date.issued |
2011-10-04 |
en |
dc.date.submitted |
2011-09-30 |
en |
dc.description |
Dissertation (MPhil)--University of Pretoria, 2011. |
en |
dc.description.abstract |
Investment managers are entrusted with clients assets and should act with due care and diligence when dealing with it. The regulation of investment managers does not preclude the possibility that they can defraud their clients. The question posed by this research is whether the regulator can as part of its risk-based supervision methodology apply a fraud auditing approach to identify possible investment fraud schemes. The regulatory mandate and powers to pro-actively detect fraud is considered as well as the changes required to the regulator’s methodologies. |
en |
dc.description.availability |
unrestricted |
en |
dc.description.department |
Accounting |
en |
dc.identifier.citation |
Hattingh, W 2011, A fraud auditing approach for the regulator to detect investment fraud schemes, MPhil dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/28324 > |
en |
dc.identifier.other |
F11/9/97 |
en |
dc.identifier.upetdurl |
http://upetd.up.ac.za/thesis/available/etd-09302011-130657/ |
en |
dc.identifier.uri |
http://hdl.handle.net/2263/28324 |
|
dc.language.iso |
|
en |
dc.publisher |
University of Pretoria |
en_ZA |
dc.rights |
© 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
en |
dc.subject |
Investment manager |
en |
dc.subject |
Red flags |
en |
dc.subject |
Regulator |
en |
dc.subject |
Risk-based supervision onsite visits |
en |
dc.subject |
Fraud auditing |
en |
dc.subject |
Financial statement fraud |
en |
dc.subject |
Investment fraud schemes |
en |
dc.subject |
UCTD |
en_US |
dc.title |
A fraud auditing approach for the regulator to detect investment fraud schemes |
en |
dc.type |
Dissertation |
en |