Text in English / Procurement fraud is an enormous problem and the South African news is perforated with reports of this illicit act. Procurement fraud occurs in all the phases of the procurement cycle, but this illicit act is mostly committed during the tender phase. Business does not see procurement fraud as a crime and therefor this crime is committed due to non-existent internal controls and processes to assess the adequacy of these controls. The purpose of the research was to highlight that procurement fraud occurs when internal controls are being bypassed or if an entity has an ineffective internal control system. The researcher studied the appraising of internal controls to understand the role it plays in detecting, preventing and investigating procurement fraud, specifically during the tender phase. The research design utilised was a qualitative research approach and an empirical design plan or strategy, to obtain the information. The researcher opted for this design to obtain information from literature and information from individuals in appraising internal controls. This ensured a comprehensive data gathering process. The goal of this research was to provide practical recommendations to assist investigators in private and public sectors with investigations into procurement fraud during a tender. / Police Practice / M. Tech. (Forensic Investigation)

Conducting internal investigations in the corporate environment in South Africa has become an everyday occurrence where companies need to take action after an incident took place. Each company has a different view regarding their processes followed when investigating internal matters, and the different objectives that drive the process. Some companies would prefer the suspects be disciplined and removed from their employment, and no further action taken after the dismissal and some companies would have a different approach and would follow the process through the disciplinary, the criminal prosecution and institute civil litigation to recover losses. Investigation differs, and the approach would be different as well with various reasons for the approach of the company. To establish what the methodology is that is followed when initiating an internal investigation and the drive behind the methodology followed was done. The methodology and process followed determines how the internal investigation process is done and concluded to ensure that similar incidents do not occur again, and thus protect the corporate environment in South Africa. / Police Practice / M. Tech. (Forensic Investigation)

This study evaluated money laundering investigation conducted at the Financial and Asset Forfeiture Investigation (FAFI) Unit of the Directorate for Priority Crime Investigation (DPCI) in Pretoria. Data were collected through semi-structured interviews conducted with financial and asset forfeiture investigators attached to the DPCI who are responsible for investigating money laundering. From the results of this study, it became apparent that participants experience a number of challenges in the investigation of money laundering. This study makes recommendations that could empower investigators at the FAFI of the DPCI with enhanced skills and knowledge to effectively investigate cases of money laundering. / Criminology and Security Science / M.A. (Criminal Justice--Forensic Investigation)

The aim of this paper is to research how advanced accounting software can be used by police detectives, financial risk specialists and forensic investigation specialists, who are responsible for the investigation and tracing of the reintegration of proceeds of crime, from underground banking into formal banking system (pro active and reactive money laundering investigation) with a view on criminal prosecution. The research started of by looking at the basic ways how proceeds of crime are smuggled before it is integrated into the formal banking system. In that context, the phenomenon of Underground banking was researched. Currency smuggling, Hawala currency transfer schemes and the way in which it is used to move proceeds of crime were discussed in detail. Thereafter Formal banking and the way in which proceeds of crime is reintegrated from underground banking structures into formal banking systems were discussed. The use of advanced accounting software to trace the point where proceeds of crime are reintegrated into formal banking were researched extensively. Accounting software and investigative techniques on how to trace financial transactions which might be tainted with proceeds of crime were discussed. Accounting software which can be used on office computers such as laptops were discussed and more advanced automated systems which can be used to trace proceeds of crime transactions in the formal banking systems were also discussed. In specific, the investigative techniques on how to use these systems as investigative tools were discussed in great detail. This research paper gives a truly unique perspective on the financial investigative and analytical angle on proceeds of crime and money laundering detection. / Criminal Justice / M.Tech. (Forensic Investigation)

The aim of this paper is to research how advanced accounting software can be used by police detectives, financial risk specialists and forensic investigation specialists, who are responsible for the investigation and tracing of the reintegration of proceeds of crime, from underground banking into formal banking system (pro active and reactive money laundering investigation) with a view on criminal prosecution. The research started of by looking at the basic ways how proceeds of crime are smuggled before it is integrated into the formal banking system. In that context, the phenomenon of Underground banking was researched. Currency smuggling, Hawala currency transfer schemes and the way in which it is used to move proceeds of crime were discussed in detail. Thereafter Formal banking and the way in which proceeds of crime is reintegrated from underground banking structures into formal banking systems were discussed. The use of advanced accounting software to trace the point where proceeds of crime are reintegrated into formal banking were researched extensively. Accounting software and investigative techniques on how to trace financial transactions which might be tainted with proceeds of crime were discussed. Accounting software which can be used on office computers such as laptops were discussed and more advanced automated systems which can be used to trace proceeds of crime transactions in the formal banking systems were also discussed. In specific, the investigative techniques on how to use these systems as investigative tools were discussed in great detail. This research paper gives a truly unique perspective on the financial investigative and analytical angle on proceeds of crime and money laundering detection. / Criminal Justice / M.Tech. (Forensic Investigation)