Forensic accountants are occasionally called upon to assist in criminal law proceedings. The role of the forensic accountant in such proceedings is usually determined during the engagement of the forensic investigation to assist in the matter under investigation. During such investigations, various investigation techniques may be utilised by the forensic accountant in order to convey the facts and findings of the forensic investigation in a written report, drafted by the forensic accountant. When criminal prosecutions are instituted and the forensic accountant is called upon to act as an expert witness, such evidence is mostly based on the findings of the written report. Thus, in giving evidence, the forensic accountant must ensure that the testimony and evidence will be admissible in court and that the forensic accountant is found to be a credible witness. Although there are various legal standards that the forensic accountant must adhere to, the ICFP, which is the South African regulatory body for commercial forensic practitioners, is still in its infancy and has as yet not set any standards with which forensic accountants must comply with when assisting in criminal investigations or drafting written reports. The objective of this study is to highlight the role of the forensic accountant in criminal law proceedings. This objective is reached by clarification of the following: • the difference between a forensic accountant and an auditor; • the techniques available to the forensic accountant when conducting a forensic investigation; • the standards with which a forensic accountant‘s report should comply; and • the forensic accountant‘s role in testimony. The study illustrates the difference between a forensic accountant and an auditor and suggests a definition for a forensic accountant. The study furthermore explores various techniques that the forensic accountant may utilise during the investigation. The study also analyses the legal standards with which a forensic accountant must comply in order to ensure the admissibility of the written report and its findings. In order to achieve this, international regulatory standards applicable to forensic accountants are analysed and discussed. Finally, the role of the forensic accountant in court proceedings is examined. The illustrations in this study will be helpful in determining standards that could be implemented in South Africa to guide forensic accountants in their role in criminal law proceedings. / Thesis (MCom (Forensic accountancy))--North-West University, Potchefstroom Campus, 2013.

Forensic accountants are occasionally called upon to assist in criminal law proceedings. The role of the forensic accountant in such proceedings is usually determined during the engagement of the forensic investigation to assist in the matter under investigation. During such investigations, various investigation techniques may be utilised by the forensic accountant in order to convey the facts and findings of the forensic investigation in a written report, drafted by the forensic accountant. When criminal prosecutions are instituted and the forensic accountant is called upon to act as an expert witness, such evidence is mostly based on the findings of the written report. Thus, in giving evidence, the forensic accountant must ensure that the testimony and evidence will be admissible in court and that the forensic accountant is found to be a credible witness. Although there are various legal standards that the forensic accountant must adhere to, the ICFP, which is the South African regulatory body for commercial forensic practitioners, is still in its infancy and has as yet not set any standards with which forensic accountants must comply with when assisting in criminal investigations or drafting written reports. The objective of this study is to highlight the role of the forensic accountant in criminal law proceedings. This objective is reached by clarification of the following: • the difference between a forensic accountant and an auditor; • the techniques available to the forensic accountant when conducting a forensic investigation; • the standards with which a forensic accountant‘s report should comply; and • the forensic accountant‘s role in testimony. The study illustrates the difference between a forensic accountant and an auditor and suggests a definition for a forensic accountant. The study furthermore explores various techniques that the forensic accountant may utilise during the investigation. The study also analyses the legal standards with which a forensic accountant must comply in order to ensure the admissibility of the written report and its findings. In order to achieve this, international regulatory standards applicable to forensic accountants are analysed and discussed. Finally, the role of the forensic accountant in court proceedings is examined. The illustrations in this study will be helpful in determining standards that could be implemented in South Africa to guide forensic accountants in their role in criminal law proceedings. / Thesis (MCom (Forensic accountancy))--North-West University, Potchefstroom Campus, 2013.

Although the financial and social implications of the recent major corporate scandals like Enron, Parmalat and Fidentia (Cameron, 2007) were extremely severe and the reputation of the external auditor scarred, one could state that never before was the role of the external auditor so much under the spotlight and the global focus on fraud and corruption so intense. So, for example was the passing of the Sarbanes Oxley Act and S AS 99 in the United States merely as a direct consequence of a post-Enron remedial action (Silverstone and Sheetz, 2004:11-14). Not only globally, but also in South Africa, the focus shifted from mere expressions of opinions on financial statements to a greater awareness, detection and control of commercial crime. This is substantiated by what appears to be the large growth in private forensic investigative and accounting groups, increasing governmental investigative units and extensive media coverage of fraud and corruption scandals (i.e. Shaik, Leisurenet and Fidentia). The objective of this study is to highlight the important role(s) and prominence of South African forensic accountants through a conceptualization and clarification of: • the term "forensic accountant", • the services rendered by forensic accountants and the demand for forensic-related services, and • the importance of perceived benefits of forensic accounting training. The main objective of this study is therefore to determine a core curriculum content of topics of knowledge and skills required, which is essential to the training of a forensic accountant in South Africa. From the literature review and empirical survey, a definition for a forensic accountant is proposed, it was found that the future demand and interest in forensic-related services will increase, that benefits obtained from forensic accounting education were significant and a core curriculum of 46 forensic accounting topics were identified and ranked in terms of importance. / Thesis (M.Com. (Management Accounting))--North-West University, Potchefstroom Campus, 2009.

Although the financial and social implications of the recent major corporate scandals like Enron, Parmalat and Fidentia (Cameron, 2007) were extremely severe and the reputation of the external auditor scarred, one could state that never before was the role of the external auditor so much under the spotlight and the global focus on fraud and corruption so intense. So, for example was the passing of the Sarbanes Oxley Act and S AS 99 in the United States merely as a direct consequence of a post-Enron remedial action (Silverstone and Sheetz, 2004:11-14). Not only globally, but also in South Africa, the focus shifted from mere expressions of opinions on financial statements to a greater awareness, detection and control of commercial crime. This is substantiated by what appears to be the large growth in private forensic investigative and accounting groups, increasing governmental investigative units and extensive media coverage of fraud and corruption scandals (i.e. Shaik, Leisurenet and Fidentia). The objective of this study is to highlight the important role(s) and prominence of South African forensic accountants through a conceptualization and clarification of: • the term "forensic accountant", • the services rendered by forensic accountants and the demand for forensic-related services, and • the importance of perceived benefits of forensic accounting training. The main objective of this study is therefore to determine a core curriculum content of topics of knowledge and skills required, which is essential to the training of a forensic accountant in South Africa. From the literature review and empirical survey, a definition for a forensic accountant is proposed, it was found that the future demand and interest in forensic-related services will increase, that benefits obtained from forensic accounting education were significant and a core curriculum of 46 forensic accounting topics were identified and ranked in terms of importance. / Thesis (M.Com. (Management Accounting))--North-West University, Potchefstroom Campus, 2009.

This study revolves around the admissibility of electronic evidence obtained during forensic accounting investigations. Electronic evidence is problematic for the forensic accountant, in that the courts have difficulties with the admissibility of electronic evidence. The research method used in this dissertation is a literature study or literature review. Firstly, the study aims to define a forensic accountant. The need for the forensic accountant is determined, as well as the definition and the roles and responsibilities of the forensic accountant. The study further aims to establish how the forensic accountant is regulated in South Africa. Secondly, this study aims to provide a historical overview of South African legislation that addresses electronic evidence. Applicable legislation is the Electronic Communications and Transactions Act 25 of 2002, the Criminal Procedure Act 51 of 1977, the Law of Evidence Amendment Act 45 of 1988, the Civil Proceedings Evidence Act 25 of 1965 and the repealed Computer Evidence Act 57 of 1983. To determine the challenges that arise from electronic evidence, it is critical to understand how electronic evidence is classified in terms of the traditional forms of evidence. Documentary evidence, real evidence and evidence as the product of an apparatus, with specific reference to electronic evidence, is discussed for the purpose of this study. Hearsay evidence, the originality of electronic evidence, as well as the authenticity and reliability of electronic evidence hamper the admissibility of electronic evidence. The impact of legislation on the aforementioned difficulties is considered in this study. The problematic nature of electronic evidence already creates challenges during legal proceedings. The forensic accountant can follow certain steps and procedures to better the chances of the admissibility of electronic evidence. This study establishes how electronic evidence should be gathered, stored and analysed by the forensic accountant in order to be admissible legal proceedings. Lastly, this study aims to determine how the UNCITRAL model, on which the Electronic Communications and Transactions Act 25 of 2002 has been based, compares to the act (25 of 2002) itself. The legislation addressing electronic evidence in Canada and Australia is also considered. / MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014.

This study revolves around the admissibility of electronic evidence obtained during forensic accounting investigations. Electronic evidence is problematic for the forensic accountant, in that the courts have difficulties with the admissibility of electronic evidence. The research method used in this dissertation is a literature study or literature review. Firstly, the study aims to define a forensic accountant. The need for the forensic accountant is determined, as well as the definition and the roles and responsibilities of the forensic accountant. The study further aims to establish how the forensic accountant is regulated in South Africa. Secondly, this study aims to provide a historical overview of South African legislation that addresses electronic evidence. Applicable legislation is the Electronic Communications and Transactions Act 25 of 2002, the Criminal Procedure Act 51 of 1977, the Law of Evidence Amendment Act 45 of 1988, the Civil Proceedings Evidence Act 25 of 1965 and the repealed Computer Evidence Act 57 of 1983. To determine the challenges that arise from electronic evidence, it is critical to understand how electronic evidence is classified in terms of the traditional forms of evidence. Documentary evidence, real evidence and evidence as the product of an apparatus, with specific reference to electronic evidence, is discussed for the purpose of this study. Hearsay evidence, the originality of electronic evidence, as well as the authenticity and reliability of electronic evidence hamper the admissibility of electronic evidence. The impact of legislation on the aforementioned difficulties is considered in this study. The problematic nature of electronic evidence already creates challenges during legal proceedings. The forensic accountant can follow certain steps and procedures to better the chances of the admissibility of electronic evidence. This study establishes how electronic evidence should be gathered, stored and analysed by the forensic accountant in order to be admissible legal proceedings. Lastly, this study aims to determine how the UNCITRAL model, on which the Electronic Communications and Transactions Act 25 of 2002 has been based, compares to the act (25 of 2002) itself. The legislation addressing electronic evidence in Canada and Australia is also considered. / MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014.