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

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...

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Main Author:	Hattingh, Wendy
Other Authors:	Dr D du Plessis
Published:	2013
Subjects:	Investment manager Red flags Regulator Risk-based supervision onsite visits Fraud auditing Financial statement fraud Investment fraud schemes UCTD
Online Access:	http://hdl.handle.net/2263/28324 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 > http://upetd.up.ac.za/thesis/available/etd-09302011-130657/

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spelling	ndltd-netd.ac.za-oai-union.ndltd.org-up-oai-repository.up.ac.za-2263-283242017-07-20T04:11:30Z A fraud auditing approach for the regulator to detect investment fraud schemes Hattingh, Wendy Dr D du Plessis wendy.hattingh@gmail.com Investment manager Red flags Regulator Risk-based supervision onsite visits Fraud auditing Financial statement fraud Investment fraud schemes UCTD 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. Dissertation (MPhil)--University of Pretoria, 2011. 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 http://hdl.handle.net/2263/28324 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://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.
collection	NDLTD
sources	NDLTD
topic	Investment manager Red flags Regulator Risk-based supervision onsite visits Fraud auditing Financial statement fraud Investment fraud schemes UCTD
spellingShingle	Investment manager Red flags Regulator Risk-based supervision onsite visits Fraud auditing Financial statement fraud Investment fraud schemes UCTD Hattingh, Wendy A fraud auditing approach for the regulator to detect investment fraud schemes
description	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. === Dissertation (MPhil)--University of Pretoria, 2011. === Accounting === unrestricted
author2	Dr D du Plessis
author_facet	Dr D du Plessis Hattingh, Wendy
author	Hattingh, Wendy
author_sort	Hattingh, Wendy
title	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_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_sort	fraud auditing approach for the regulator to detect investment fraud schemes
publishDate	2013
url	http://hdl.handle.net/2263/28324 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 > http://upetd.up.ac.za/thesis/available/etd-09302011-130657/
work_keys_str_mv	AT hattinghwendy afraudauditingapproachfortheregulatortodetectinvestmentfraudschemes AT hattinghwendy fraudauditingapproachfortheregulatortodetectinvestmentfraudschemes
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A fraud auditing approach for the regulator to detect investment fraud schemes

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