Document Type Master's Dissertation Author Hattingh, Wendy firstname.lastname@example.org URN etd-09302011-130657 Document Title A fraud auditing approach for the regulator to detect investment fraud schemes Degree MPhil Department Accounting Supervisor
Advisor Name Title Dr D du Plessis Supervisor Keywords
- investment manager
- red flags
- risk-based supervision onsite visits
- fraud auditing
- financial statement fraud
- investment fraud schemes
Date 2011-09-06 Availability unrestricted Abstract
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 regulatorís methodologies.
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Please cite as follows:
Hattingh, W 2011, A fraud auditing approach for the regulator to detect investment fraud schemes, MPhil dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-09302011-130657 / >
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