SOUTH AfricaFINANCIAL statementsAUDITINGECONOMIC crimeCOMMERCIAL crimesNONGOVERNMENTAL organizationsSEMI-structured interviewsACCOUNTING fraudFRAUDThis study is designed to investigate the role of proactive forensic auditing techniques in preventing fraudulent activities among NGOs in the e...
Data Availability Statement Not applicable. Conflicts of Interest The authors declare no conflict of interest. References Li, W.; Ullah, S. Research and development intensity and its influence on renewable energy consumption: Evidence from selected Asian economies. Environ. Sci. Pollut. Res. 2022, ...
In a financial plan for businesses, the balance sheet is a statement that outlines all of a business’ assets, liabilities, and any equity the owner holds. For most merchants and business owners, assets typically fall into two categories: current and fixed. Current assets include the amount of...
Chairman's Statement "Our Investment Manager was not only able to deliver a strong return in absolute terms, but also a significant outperformance relative to the Benchmark. This result was largely attributable to stock selection, whilst the portfolio also benefited from the broade...
Fiserv is a global leader in payment technology, supporting you with anything from debit or credit cards to risk, fraud and flexible finance as South Africa moves from a cash to a cashless society.
Profit and Loss (P&L): A financial statement that summarizes the revenues, costs, and expenses incurred over a specified period, usually a fiscal quarter or year. It's also referred to as the income statement. Return on Investment (ROI): Return on investment (ROI) is a metric ...
The Statement of Need notes that proper governance around outsourcing of business activities is integral to the risk management and internal control of the insurers, as outsourcing of material functions can pose various risks to the licensed insurer. If not properly managed, these risks can have adv...
Ph.D. Thesis, University of Stellenbosch, Stellenbosch, South Africa, 2007. [Google Scholar] Al-Matar, E.M.; Al-Swidi, A.K.; Fadzil, F.H.B. The Effect of Board of Directors Characteristics, Audit Committee Characteristics and Executive Committee Characteristics on Firm Performance in Oman:...
In such cases, the provisional pricing contract and the matching derivative have to be fair valued at the period end, and the amounts recognised in the income statement should offset. Other variations of sale price may include revenue sharing arrangements where a base price is specified but both...
1 An early statement, in a report to the G-10, was Eichengreen and Portes (1995). A summary of the first generation of literature on this question can be found in Roubini and Setser (2004). 2 This is essentially the conclusion of the Roubini and Setser volume cited above. Section 3 ...