dc.contributor.author |
Venter, A.C.
|
|
dc.date.accessioned |
2008-03-18T09:10:17Z |
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dc.date.available |
2008-03-18T09:10:17Z |
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dc.date.issued |
2007 |
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dc.description.abstract |
The high occurrence of procurement fraud requires the management of an enterprise,
the risk manager of the enterprise and the internal auditor to address procurement
fraud risks effectively within the enterprise risk management concept. The purpose of
the article is to explain a procurement fraud risk management process which will
serve as a comprehensive framework for enterprise risk managers and for internal
auditors to limit the enterprise’s exposure to procurement fraud as far as possible. The
study by Venter (2005) on which the article is based proposes a procurement fraud
risk matrix which can be used to manage fraud risks within the procurement function
efficiently. This matrix is based on the Committee of Supporting Organizations of the
Treadway Commission’s (COSO’s) Enterprise Risk Management – Integrated
Framework which is specifically applied to address the procurement fraud risk
problem. |
en |
dc.format.extent |
506791 bytes |
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dc.format.mimetype |
application/pdf |
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dc.identifier.citation |
Venter, AC 2007, 'A procurement fraud risk management model', Meditari : Accountancy Research, vol. 15, no. 2, pp. 77-93. [http://www.meditari.org.za] |
en |
dc.identifier.issn |
1022-2529 |
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dc.identifier.uri |
http://hdl.handle.net/2263/4741 |
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dc.language.iso |
en |
en |
dc.publisher |
School of Accounting Sciences, UP |
en |
dc.rights |
School of Accounting Sciences, UP |
en |
dc.subject |
Enterprise risk management |
en |
dc.subject |
Enterprise risk management – integrated framework |
en |
dc.subject |
Internal auditor |
en |
dc.subject |
Fraud |
en |
dc.subject |
Procurement |
en |
dc.subject |
Procurement fraud |
en |
dc.subject |
Procurement function |
en |
dc.subject |
Risk |
en |
dc.subject |
Risk management |
en |
dc.subject |
Risk manager |
en |
dc.subject.lcsh |
Fraud -- South Africa |
en |
dc.subject.lcsh |
Risk management -- South Africa |
en |
dc.title |
A procurement fraud risk management model |
en |
dc.type |
Article |
en |