A fraud auditing approach for the regulator to detect investment fraud schemes

dc.contributor.advisorDu Plessis, Danie E.en
dc.contributor.emailwendy.hattingh@gmail.comen
dc.contributor.postgraduateHattingh, Wendyen
dc.date.accessioned2013-09-07T13:18:53Z
dc.date.available2011-10-04en
dc.date.available2013-09-07T13:18:53Z
dc.date.created2011-09-06en
dc.date.issued2011-10-04en
dc.date.submitted2011-09-30en
dc.descriptionDissertation (MPhil)--University of Pretoria, 2011.en
dc.description.abstractInvestment 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.availabilityunrestricteden
dc.description.departmentAccountingen
dc.identifier.citationHattingh, 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.otherF11/9/97en
dc.identifier.upetdurlhttp://upetd.up.ac.za/thesis/available/etd-09302011-130657/en
dc.identifier.urihttp://hdl.handle.net/2263/28324
dc.language.isoen
dc.publisherUniversity of Pretoriaen_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.subjectInvestment manageren
dc.subjectRed flagsen
dc.subjectRegulatoren
dc.subjectRisk-based supervision onsite visitsen
dc.subjectFraud auditingen
dc.subjectFinancial statement frauden
dc.subjectInvestment fraud schemesen
dc.subjectUCTDen_US
dc.titleA fraud auditing approach for the regulator to detect investment fraud schemesen
dc.typeDissertationen

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