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.
Dissertation (MPhil)--University of Pretoria, 2011.
Du Toit, Elda(Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2008)
Fraud and corruption in companies is a serious problem in this day and age. One only needs to
think of Enron, Parmalat and Macmed. Companies are constantly identifying new and ingenious
ways to defraud their customers, ...
The aim of the research was to look at the motivations behind white-collar crime and, by means of the insights gained, allow businesses to achieve a better understanding of these motivations and the possible loopholes that ...
Eloff, Jan H.P.; Olivier, Martin S.; Bihina Bella, M.A. (Madeleine Adrienne)(Elsevier, 2009)
This paper proposes an original architecture for a fraud management system (FMS) for convergent. Nextgeneration networks (NGNs), which are based on the Internet protocol (IP). The architecture has the potential to satisfy ...