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The Role of internal audit in the Independent review of anti-money laundering compliance in South Africa
Dissertation (MPhil)--University of Pretoria, 2013.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2014
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| _version_ | 1867613456853630976 |
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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 | © 2014 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, 2013. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/41829 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:36:26.674Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| 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:2263/41829 The Role of internal audit in the Independent review of anti-money laundering compliance in South Africa Du Plessis, Danie E. thapelo.modisagae@gmail.com Modisagae, Thapelo Auditing Anti-money laundering compliance AML compliance reviews Anti-money laundering risk-based approach Compliance risk Financial institutions FICA Internal auditing Independent AML reviews Money laundering UCTD Dissertation (MPhil)--University of Pretoria, 2013. The dilemma of money laundering is an undeniable problem faced by many institutions all over the world. Due to its prevalence, the need for organisations to deal with the problem has become a global priority, regardless of the size of the financial institutions. Despite the compliance AML efforts undertaken by various institutions, AML compliance appears to be a daunting challenge, the question posed by this research is whether there is a need for independent anti-money laundering (AML) compliance reviews, given the invasive nature of money laundering in financial institutions. Secondly, the research addresses the question of who is well positioned to perform the independent AML compliance reviews. In addressing the second question, the research will discuss why internal audit is an invaluable resource in terms of risk management processes and the reasons why they are an integral part of the AML solution. gm2014 Auditing unrestricted 2014-09-01T05:22:16Z 2014-09-01T05:22:16Z 2014-04-24 2013 Mini Dissertation Modisagae, T 2013, The Role of internal audit in the Independent review of anti-money laundering compliance in South Africa, MPhil dissertation, University of Pretoria, Pretoria, viewed yymmdd<http://hdl.handle.net/2263/41829> F14/41314/gm http://hdl.handle.net/2263/41829 en © 2014 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 | Auditing Anti-money laundering compliance AML compliance reviews Anti-money laundering risk-based approach Compliance risk Financial institutions FICA Internal auditing Independent AML reviews Money laundering UCTD The Role of internal audit in the Independent review of anti-money laundering compliance in South Africa |
| title | The Role of internal audit in the Independent review of anti-money laundering compliance in South Africa |
| title_full | The Role of internal audit in the Independent review of anti-money laundering compliance in South Africa |
| title_fullStr | The Role of internal audit in the Independent review of anti-money laundering compliance in South Africa |
| title_full_unstemmed | The Role of internal audit in the Independent review of anti-money laundering compliance in South Africa |
| title_short | The Role of internal audit in the Independent review of anti-money laundering compliance in South Africa |
| title_sort | role of internal audit in the independent review of anti money laundering compliance in south africa |
| topic | Auditing Anti-money laundering compliance AML compliance reviews Anti-money laundering risk-based approach Compliance risk Financial institutions FICA Internal auditing Independent AML reviews Money laundering UCTD |
| url | http://hdl.handle.net/2263/41829 |