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Aankooprisikobestuur met spesifieke fokus op die identifisering en voorkoming van bedrog : `n raamwerk vir die risikobestuurder en interne ouditeur

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dc.contributor.advisor Cronjé, J. J. L. (Prof.) en
dc.contributor.author Venter, Anna Catharina en
dc.date.accessioned 2009-08-25T10:54:24Z
dc.date.available 2009-08-25T10:54:24Z
dc.date.issued 2009-08-25T10:54:24Z
dc.date.submitted 2005-11-30 en
dc.identifier.uri http://hdl.handle.net/10500/1560
dc.description.abstract 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. en
dc.description.abstract 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.
dc.language.iso other en
dc.subject Procurement en
dc.subject Risk management en
dc.subject Enterprise risk management en
dc.subject Internal auditor en
dc.subject Risk manager en
dc.subject Procurement fraud en
dc.subject.ddc 658.473
dc.subject.lcsh Purchasing
dc.subject.lcsh Fraud -- Prevention
dc.subject.lcsh Risk management
dc.subject.lcsh Loss control
dc.subject.lcsh Auditors
dc.subject.lcsh Risk managers
dc.title Aankooprisikobestuur met spesifieke fokus op die identifisering en voorkoming van bedrog : `n raamwerk vir die risikobestuurder en interne ouditeur en
dc.type Dissertation en
dc.description.department Auditing en
dc.description.degree M. Com. (Auditing) en


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