Evaluating the effectiveness of financial ratio analysis in detecting fraudulent financial reporting
2025-10-13"FFR refers to intentional misrepresentation of financial data to mislead stakeholders. This includes inflated revenues, understated liabilities, and manipulated disclosures. According to ISA 240, fraud involves deception by parties, such as management, with the intention of obtaining an unlawful advantage."
Evaluering van die doeltreffendheid van finansiëleverhoudingsanalise in die opsporing van bedrieglike finansiële verslagdoening
2025-10-13"In die afgelope 25 jaar het navorsers gepoog om beduidende finansiële verhoudings in die opsporing van BFV te identifiseer. Hierdie studie analiseer die algehele doeltreffendheid van finansiëleverhoudingsanalise in die opsporing van BFV."
The future of anti-corruption strategies in South Africa: the National Development Plan 2030
2022-11-24"The article concludes that only strengthening the current approach will not be enough to reach the objectives because from the start, South Africa did not effectively implement the multi-agency approach."
Die toekoms van teenkorrupsiestrategieë in Suid-Afrika: die Nasionale Ontwikkelingsplan 2030
2022-11-24"Die antwoord op die navorsingsvraag van hierdie artikel, is dat deur slegs die huidige benadering te versterk nie genoegsaam sal wees om die doelwitte teen 2030 te bereik nie, omdat Suid-Afrika nie die multi-agentskapbenadering van die begin af effektief geïmplementeer het nie."

