| Summary: | The occurence of procurement fraud requires from the management of the enterprise, the risk manager of the enterprise as well as the internal auditor to effectively address procurement fraud risks within the enterprise risk management concept.
The purpose of the study is to set a procurement fraud risk management process in place which will serve as a comprehensive framework for the enterprise risk manager as well as the internal auditor to limit the enterprise's exposure to procurement fraud risks as far as possible.
The study firstly focus on the analysis of the steps within the procurement process which is the starting point for the identification of the fraud risks. Secondly the enterprise risk management model is applied in the format of a procurement risk matrix within the procurement function.
The study is an indication that procurement fraud cannot be completely prevented but that the appearance thereof can be limited by means of the extensive procurement fraud risk management model.
Recommendations for future studies include the application of the enterprise risk management model in other functional areas within the enterprise. === Die voorkoms van aankoopbedrog vereis van die onderneming se bestuur, ondernemingsrisikobestuurder en interne ouditeur om aankoopbedrogrisiko's effektief binne die konteks van die ondernemingsrisikobestuurskonsep aan te spreek. Die doel van die studie is om `n aankoopbedrogrisikobestuursproses daar te stel wat as `n omvattende raamwerk vir die ondernemingsrisikobestuurder en interne ouditeur kan dien om die onderneming se blootstelling aan aankoopbedrogrisiko's so ver as moontlik te beperk. Die studie fokus eerstens op die ontleding van die stappe in die aankoopproses wat as vertrekpunt vir die identifisering van bedrogrisiko's dien. Tweedens word die ondernemingsrisikobestuursmodel in die vorm van `n aankoopbedrogrisikomatriks in die aankoopfunksie toegepas. Die studie dui daarop dat alhoewel aankoopbedrog nie volkome verhoed kan word nie, die voorkoms daarvan wel beperk kan word deur die toepassing van `n omvattende aankoopbedrogrisikobestuursmodel. Aanbevelings vir verdere studies sluit die toepassing van die ondernemingsrisikobestuursmodel op ander funksionele terreine van die onderneming in. === Auditing === M. Com. (Auditing)
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