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)

It is a well-known fact that criminals derive an income from their illegal activities, live lavish lifestyles, flaunt their wealth for all to see and acquire luxury goods. It is also a well known fact that criminals living from the proceeds of crime do not want to not want to keep financial records of their transactions or illegitimate business for fear of being detected by the authorities and to escape being taxed. It is also a known fact that criminals do not declare income from criminal activities for income tax purposes to the revenue authorities for fear of the illegal origin of the income being made known to the investigating authorities and law enforcement. During the investigation of financial crimes, such as tax evasion and money laundering, it may be required that the amount or value of money, income or assets accrued by a subject is determined in order to determine for instance their liability to pay tax. This research project examines the Net Worth method as an indirect method to circumstantially quantify income during the investigation of financial crime. / Police Practice / M.Tech. (Forensic Investigation)

Text in English / An improved roads and public transport system also referred to in this research as road-transport, is strategic to economic growth in countries worldwide. This is why the improvements relating thereto have been prioritised by governments in developing economies such as South Africa. The problem that therefore informed the research in this study is that ever since the improvements on road-transport in South Africa, the implications thereof on the role of the Tshwane Metropolitan Police Department (TMPD) have not been studied, to understand the associated dynamics. The dynamics relate to how the road-transport improvements have swayed the role of law enforcement in the City of Tshwane. To unpack the dynamics, the study posed the question: What are the implications of the road-transport improvements on the role of the TMPD? In an attempt to answer this question, the study premised itself on exploring one primary aim, which is: to explore the implications of the road-transport improvements, on the role of the TMPD. To operationalise this aim, the study used three research objectives, which are: to describe the road-transport improvements In South Africa; to explain the role of the Tshwane Metropolitan Police Department; as well as to identify factors that hinders the effectiveness of the TMPD. The research used a qualitative approach wherein primary data was collected using interviews. The research showed that road-transport improvements in South Africa can be summarised into two categories. These are traffic improvements and improvements in public transport. The research also found that the role of the TMPD include traffic policing, by-law enforcement, crime prevention, crime Investigation and crowd management. Although the role of the TMPD is regulated properly, the study shows that this law enforcement agency was constrained by a number of challenges. The challenges include: lack of clarity in their crime prevention mandate; limited investigative powers; balancing their enforcement and crime prevention mandates; poor training in crowd management; staff shortages; resource problems; and administrative challenges. To deal with the problems thus requires strong management and leadership within the institution. / Police Practice / M. Tech. (Policing)

The aim of this study is to assess the multi-disciplinary approach in the investigation of corruption in the South African public service. Data was collected by means of in-depth interviews conducted with members of the Directorate for Priority Crime Investigation’s Anti-Corruption Task Team to gain a comprehensive understanding of their experiences regarding the effectiveness of the Anti-Corruption Task Team in the investigation of corruption within the public service. In addition, the researcher conducted a comprehensive literature study of local and international legislation to curb corruption, supplemented with various multi-disciplinary approaches employed internationally. Furthermore, various global Anti-Corruption Agencies were studied to comprehend their functions and efficacy. The findings of the research identified and described various impediments facing the Anti-Corruption Task Team’s effectiveness in investigating corruption within the public service. As a result, this study recommends the need to establish a single Anti-Corruption Agency with a comprehensive mandate to prevent, investigate, and educate on corruption, to critically safeguard the independence of the Anti-Corruption Task Team against political interference, as well as the allocation of adequate resources and budget for its effective operation. The research identified best practices globally to combat corruption, which can be used to amend the current anti-corruption practices to suit the South African public service. Consequently, this study contributes significantly towards effective anti-corruption investigation in the South African public service. / Maikemišetšo a dinyakišišo tše ke go lekola mokgwa wa go kopanya dikarolo tše mmalwa tša thuto go nyakišiša bomenetša ka ditirelong tša setšhaba tša Afrika Borwa. Data e kgobokeditšwe ka mokgwa wa dipoledišano tše di tletšego tšeo di dirilwego le maloko a Sehlophatšhomo sa Twantšho ya Bomenetša sa Ofisi ya Molaodimogolo wa Dinyakišišo tša Bosenyi bjo Bogolo go hwetša kwešišo ya maitemogelo a bona a go šoma ga Sehlophatšhomo sa Twantšho ya Bomenetša mo go nyakišišeng bomenetša mo ditirelong tša setšhaba. Go tlaleletše, monyakišiša o dirile dinyakišišo tše di tletšego tša dingwalwa tša peomolao ya gae le ya ditšhabatšhaba tšeo maikemišetšo a tšona e lego go fokotša bomenetša le mekgwa ya go kopanya dikarolo tše mmalwa tša thuto yeo e dirišwago ditšhabatšhabeng. Go tlaleletša, mekgatlo ya twantšho ya bomenetša bja lefase ya go fapana e nyakišišitšwe go kwešiša mešomo le mehola ya yona. Monyakišiši o utollotše le go hlaloša mapheko a go fapana go moholo wa dinyakišišo ka Sehlophatšhomo sa Twantšho ya Bomenetša mo bomenetšeng ka ditirelong tša mmušo. Ka lebaka leo, dinyakišišo di digela tlhokego ya go thoma mokgatlo o tee wa go lwantšha bomenetša wa taolela ye kgolo ya go thibela, go nyakišiša le go ruta ka ga bomenetša; go šireletša boikemelo bja sehlophatšhomo sa twantšho ya bomenetša le go thibela go tsenatsena ga dipolotiki; le go aba methopo yeo e lekanego le ditekanetšo gore e šome gabotse. Dinyakišišo di utollotše tirišo ye botse go feta ka moka lefaseng ka moka go lwantšha bomenetša, yeo e swanetšwego go mpshafatšwa go fihlelela dinyakwa tša ditirelo tša setšhaba tša Afrika Borwa. / Inhloso yalolu cwaningo ukuhlola inqubo ebandakanya amadisiplini ehlukene ukuphenyisisa ngenkohlakalo kwezezimali kumkhakha wabasebenzi bakahulumeni eNingizimu Afrika. Idata iqoqwe ngokwenza ama-interview ajulile enziwe nabethimba elilwisana nezinkohlakalo kwezezimali, i-Anti-Corruption Task team lwabophiko lwabenza uphenyiso lobugebengu obukhulu lwe-Directorate of Priority Crime Investigation ukuthola ukuqondisisa okujulile ngezipiliyoni zabo ngokusebenza ngendlela enomphumela kwethimba le-Anti-Corruption Task Team ekuphenyisiseni ngenkohlakalo kwezezimali kumkhakha wabasebenzi bakahulumeni. Nangaphezu kwalokho, umcwaningi uye wafunda ngokujulile ngemibhalo yocwaningo imibhalo yemithetho yezwe kanye nemithetho yamazwe omhlaba enenhloso yokulwisana nenkohlakalo kwezezimali, kanye nezinqubo ezihlanganisa amadisiplini ehlukene ezisetshenziswa kumazwe omhlaba. Nangaphezu kwalokho, ama-ejensi omhlaba alwa nezinkohlakalo nawo kwafundwa ngawo ukuqondisisa imisebenzi yawo kanye nemiphumela yemisebenzi yawo. Umcwaningi waphawula kanye nokuchaza izihibe ezihlukene maqondana nokusebenza ngendlela enomphumela kophenyisiso olwenziwa ngabethimba le-Anti-Corruption Task Team kwinkohlakalo kwezeziali emkhakheni wabasebenzi bakahulueni. Ngenxa yalokhu, ucwaningo luncoma isidingo sokuthi kusungulwe i-ejensi eyodwa enamagunya ajulile okuvimbela, ukuphenyisisa kanye nokufundisa ngezindlela zokulwa nenkohlakalo kwezezimali; ukuvikela ukuzimela kwethimba lokulwa nenkohlakalo kanye nokuvimbela ukuthi ithimba lingaphazanyiswa ngabezepolitiki; kanye nokuhlinzeka ngemithombo eyenele kanye namabhajethi ukuze ithimba lisebenze kahle ngendlela enomphumela. Ucwaningo luphawule izindlela ezingcono kuwo wonke umhlaba zokulwa nenkohlakalo kwezezimali, kanti futhi lezi zinqubo kumele zichitshiyelwe noma zihlelwe kabusha ukuhlangabezana nezidingo zomkhakha wabasebenzi bakahulumeni eNingizimu Afrika. Kanti-ke futhi emuva kwalokho, lolu cwaningo luthela esivivaneni kuphenyisiso olunomphumela lokulwa nenkohlakalo kwezezimali okwenziwa kumkhakha wabasebenzi bakahulumeni eNingizimu Afrika. / Criminology and Security Science / Ph. D. (Criminal Justice)