Assessing the use of electronic data recovery in e-procurement fraud investigation

Abstract

This study explores the significance of utilising electronic data recovery applications in e-Procurement fraud investigations. Data was collected by conducting in-depth interviews with forensic investigators, senior forensic investigators, senior forensic audit specialists and managers at the Group Audit and Risk (GAR) department of the City of Tshwane (CoT). The in-depth interviews provide a comprehensive understanding of participants’ experiences relating to the utilisation of electronic data recovery applications in e-Procurement fraud investigations conducted by the GAR. Moreover, a review of international best practices provided an enhanced understanding of the investigation of e-Procurement fraud. The research findings indicate shortcomings in the GAR's effectiveness in utilising electronic data recovery applications in e-Procurement fraud investigations, which limits its impact on the investigation. Based on these findings, a theoretical framework that outlines best practices of electronic data recovery in e-Procurement fraud investigations in the form of progressive stages is proposed, thus contributing to the current body of knowledge.

Nyakisiso ye e nyakisisa bohlokwa bja go somisa didiriswa tsa tsosoloso ya datha ya ilektroniki ka dinyakisisong tsa bofora bja i-phorokhuwamente. Datha e kgobokeditswe ka go swara dipoledisano tse di tseneletsego le dioditha tsa forensiki, ditsebi tse kgolo tsa odithi ya forensiki le balaodi ka Lefapheng la Kotsi le Odithi ya Mokgatlo (GAR) la Toropokgolo ya Tshwane (CoT). Dipoledisano tse di tseneletsego di fa kwesiso ye e feletsego ya maitemogelo a bakgathatema a go amana le tshomiso ya didiriswa tsa tsosoloso ya datha ya ilektroniki ka dinyakisisong tsa bofora bja i-phorokhuwamente tsa go dirwa ke GAR. Gape, tshekatsheko ya mekgwa ye mekaone ya boditshabatshaba e fa kwesiso ye e oketsegilego ya nyakisiso ya bofora bja i-phorokhuwamente. Dikutullo tsa nyakisiso di laetsa ditlhaelelo mo go someng gabotse ga GAR tshomisong ya didiriswa tsa tsosoloso ya datha ya ilektroniki ka dinyakisisong tsa bofora bja i-phorokhuwamente, tseo di fokotsago khuetso ya yona go nyakisiso ya bofora bja i-phorokhuwamente. Go ya ka dikutullo tse, foreimiweke ya teori yeo e hlalosago bokaone mekgwa ya tsosoloso ya datha ya ilektroniki ka dinyakisisong tsa bofora bja i-phorokhuwamente ka sebopego sa dikgato tsa kgatelopele e a sisinywa, bjalo e ba le seabe ka gare ga sehlopha sa bjale sa tshedimoso.

Lolu cwaningo luhlola ukubaluleka kokusebenzisa izinhlelo zokusebenza zokuthola imininingwane yethuluzi elisetshenziswa ukwenza umsebenzi ophenyweni lokukhwabanisa lokuthengwa nokudayiswa kwezinsiza, okokusebenza, imisebenzi, nezinsizakalo ngewebhusayithi. Imininingwane iqoqwe ngokwenza izingxoxo ezijulile nabacwaningi mabhuku abahlola uphenyo, ongoti abakhulu babacwaningi mabhuku abahlola uphenyo kanye nabaphathi eMnyangweni Wokucwaninga Amabhuku Nezingozi (GAR) yeDolobha laseTshwane (CoT). Izingxoxo ezijulile zinikeza ukuqonda okuphelele kokuhlangenwe nakho kwabahlanganyeli okuhlobene nokusetshenziswa kwezicelo zokutholwa kwemininingwane yethuluzi elisetshenziswa ukwenza umsebenzi ophenyweni lokukhwabanisa lokuthengwa nokudayiswa kwezinsiza, okokusebenza, imisebenzi, nezinsizakalo ngewebhusayithi olwenziwa yi-GAR. Ngaphezu kwalokho, ukubuyekezwa kwezinqubo ezihamba phambili zamazwe ngamazwe kunikeza ukuqonda okuthuthukisiwe kophenyo lokukhwabanisa lokuthengwa nokudayiswa kwezinsiza, okokusebenza, imisebenzi, nezinsizakalo ngewebhusayithi. Okutholwe wucwaningo kubonisa ukushiyeka ekusebenzeni kahle kwe-GAR ekusebenziseni izicelo zokutholwa ophenyweni lokukhwabanisa lokuthengwa nokudayiswa kwezinsiza, okokusebenza, imisebenzi, nezinsizakalo ngewebhusayithi, okukhawulela umthelela wayo ophenyweni lokukhwabanisa lokuthengwa nokudayiswa kwezinsiza, okokusebenza, imisebenzi, nezinsizakalo ngewebhusayithi. Ngokusekelwe kulokhu okutholiwe, kuhlongozwa uhlaka lombono oluveza izindlela ezingcono kakhulu zokuthola imininingwane yethuluzi elisetshenziswa ukwenza umsebenzi ophenyweni lokukhwabanisa lokuthengwa nokudayiswa kwezinsiza, okokusebenza, imisebenzi, nezinsizakalo ngewebhusayithi ngendlela yezigaba eziqhubekayo, ngaleyo ndlela kube nesandla endikimbeni yamanje yolwazi.