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A fraud auditing approach for the regulator to detect investment fraud schemes
Dissertation (MPhil)--University of Pretoria, 2011.
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| Format: | Thesis |
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University of Pretoria
2013
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| _version_ | 1867613646685732864 |
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| access_status_str | Open Access |
| author2 | Du Plessis, Danie E. |
| author_browse | Du Plessis, Danie E. |
| author_facet | Du Plessis, Danie E. |
| collection | Thesis |
| dc_rights_str_mv | © 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. |
| description | Dissertation (MPhil)--University of Pretoria, 2011. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/28324 |
| institution | University of Pretoria (South Africa) |
| last_indexed | 2026-06-10T12:39:27.772Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2013 |
| publishDateRange | 2013 |
| publishDateSort | 2013 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/28324 A fraud auditing approach for the regulator to detect investment fraud schemes Du Plessis, Danie E. wendy.hattingh@gmail.com Hattingh, Wendy Investment manager Red flags Regulator Risk-based supervision onsite visits Fraud auditing Financial statement fraud Investment fraud schemes UCTD Dissertation (MPhil)--University of Pretoria, 2011. 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. Accounting unrestricted 2013-09-07T13:18:53Z 2011-10-04 2013-09-07T13:18:53Z 2011-09-06 2011-10-04 2011-09-30 Dissertation 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 > F11/9/97 http://hdl.handle.net/2263/28324 http://upetd.up.ac.za/thesis/available/etd-09302011-130657/ © 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. application/pdf University of Pretoria |
| spellingShingle | Investment manager Red flags Regulator Risk-based supervision onsite visits Fraud auditing Financial statement fraud Investment fraud schemes UCTD A fraud auditing approach for the regulator to detect investment fraud schemes |
| title | A fraud auditing approach for the regulator to detect investment fraud schemes |
| title_full | A fraud auditing approach for the regulator to detect investment fraud schemes |
| title_fullStr | A fraud auditing approach for the regulator to detect investment fraud schemes |
| title_full_unstemmed | A fraud auditing approach for the regulator to detect investment fraud schemes |
| title_short | A fraud auditing approach for the regulator to detect investment fraud schemes |
| title_sort | fraud auditing approach for the regulator to detect investment fraud schemes |
| topic | Investment manager Red flags Regulator Risk-based supervision onsite visits Fraud auditing Financial statement fraud Investment fraud schemes UCTD |
| url | http://hdl.handle.net/2263/28324 http://upetd.up.ac.za/thesis/available/etd-09302011-130657/ |