The aim of the research was to look at the motivations behind white-collar crime and, by means of the insights gained, allow businesses to achieve a better understanding of these motivations and the possible loopholes that exist with respect to white-collar crime. Empowered which such knowledge, businesses fraud mitigation polices and approaches are enhanced; which contribute towards sustained operations and increased shareholder value by reduce losses. Face-to-face interviews were held with 29 white-collar offenders imprisoned at the Johannesburg Medium Correctional Centre in Gauteng, South African. Data was collected from these interviews and grouped into themes that related to the research questions. An action plan was formulated to assist business in their fight to eliminate and reduce the impact of commercial crime. / Dissertation (MBA)--University of Pretoria, 2012. / Gordon Institute of Business Science (GIBS) / unrestricted

The assessment of internal controls has significant influence on the audit outcomes of public institutions, especially local municipalities. An effectively designed and implemented internal control enhances the ability to mitigate risks, and ultimately enables public institutions to achieve their predetermined objectives, to present reliable financial reporting and to comply with legislation and regulations. Without the internal controls, public institutions may experience challenges that may hinder them from achieving their performance objectives. The complementary role of the drivers of internal controls (leaders, managers and governance structures) is even more critical to strengthening internal controls. The study area at which the research activities were carried out was Roodepoort City Theatre at which three categories of documents (the general reports of the audit outcomes of the Gauteng Province local government, RCT’s annual reports and internal audit reports) were targeted for analysis using three document analysis templates. From the results of this research on the main points that are expressed in the three documents, the Auditor-General has played a significant role of assisting managers in the RCT to strengthen internal controls, but RCT’s internal controls still need to be strengthened through appropriate corrective measures by the drivers of internal controls. Therefore, it is pertinent to note that the changes in the composition of the drivers of internal controls of RCT had significant negative implications over internal controls. / Public Administration / M.P.A. (Public Administration)

This dissertation reflects the results of a study during which the 2006 annual reports of the top-40 JSE listed companies, were assessed for their disclosure of the required corporate governance statements. Content analysis was used to identify the information. The results obtained indicate that the majority of the JSE's top-40 listed companies adhere to good corporate governance disclosure practices. However, there are areas in which the non-disclosure of information was prevalent. These include the disclosure of information on the selection of external auditors and whistle blowing. Future research, employing sources such as SENS announcements, press releases, trading updates, cautionary announcements and websites together with annual reports should be conducted. / Financial Accounting / M.Com. (Accounting)

Made available in DSpace on 2016-04-25T18:39:34Z (GMT). No. of bitstreams: 1 Marcos Augusto Assi Pereira.pdf: 1005672 bytes, checksum: fd3197e0f33cc06fff69ea904aa4a017 (MD5) Previous issue date: 2010-10-26 / The activities of Internal Control and Accounting are part of business management, but there is much difficulty in understanding the applicability of the matter, either through ignorance of the benefits or lack of control culture. These activities require a variety of knowledge management, control and corporate governance in addition to ongoing professional development. The control account is derived from the internal control, which determines the policies and procedures of the organization, not counting the accounting and management reports that will be part of the day to day business and explanatory notes. Thus, this study proposes to answer the following question: How companies are implementing internal controls and accounting to support cash management? The accounting errors and fraud are being treated as part of the business or know not? Because of the doubt given, the general aim of this study is to contribute to the process of implementing controls that favor corporate management, developing strategies that facilitate the relationship between theory and practice primarily on the controller. Data collection took two steps. In the first, was held exploratory study by a research literature and documents. In the second, we performed a field survey by questionnaire sent to professionals responsible for implementing corporate controls on small, medium and large companies in the region of Sao Paulo. Qualitative research and descriptive participant seeks to contribute to the disclosure of the methods and methodologies of management controls in the area of treasury and knowledge about the risk of error and fraud in the organization. The result achieved with the questionnaire, together with the definitions and concepts explored in the research literature and documents, shows that companies are implementing controls and some still have difficulty understanding risk management through internal controls and accounting / As atividades de Controles Internos e Contábeis fazem parte da gestão do negócio, mas ainda existe muita dificuldade no entendimento da aplicabilidade da matéria seja por ignorância dos benefícios, seja pela ausência de cultura de controle. Essas atividades exigem multiplicidade de conhecimentos de gestão, controle e governança corporativa, além da permanente atualização profissional. O controle contábil é derivado do controle interno, que determina as políticas e procedimentos da organização, sem contar os relatórios gerenciais e contábeis, que fazem parte das do dia a dia da empresas e da notas explicativas. Sendo assim, este estudo se propõe a responder às seguintes questões: Como as empresas estão implementando os controles internos e contábeis para suporte da gestão de tesouraria? ; Os erros e fraudes contábeis estão sendo tratados como parte do negócio ou ainda é incipiente? Em decorrência da dúvida apresentada, o objetivo geral deste estudo é contribuir para o processo de implementação de controles que favoreçam a gestão corporativa, desenvolvendo estratégias que possibilitem a relação entre teoria e prática principalmente na Controladoria. A coleta de informações teve duas etapas. Na primeira, realizou-se um estudo exploratório por meio de uma pesquisa bibliográfica e documental. Na segunda, elaborou-se uma pesquisa de campo mediante um questionário encaminhado aos profissionais responsáveis pela implementação de controles corporativos em empresas de pequeno, médio e grande porte na região de São Paulo. A pesquisa qualitativa, participante e descritiva contribui para a obtenção de métodos e metodologias de gestão de controles na área de tesouraria e para ampliar o conhecimento dos riscos de erros e fraudes na organização. O resultado alcançado com o questionário, em conjunto com conceitos e definições explorados na pesquisa bibliográfica e documental, demonstra que muitas empresas estão implementando controles e algumas ainda têm dificuldade de entendimento da gestão de riscos dos controles internos e contábeis

Made available in DSpace on 2016-04-25T18:40:30Z (GMT). No. of bitstreams: 1 Elenice Cacia Bittencourt Teixeira.pdf: 1754290 bytes, checksum: bbcf874c3d04605a85e1ce8dac9692b9 (MD5) Previous issue date: 2008-05-29 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Currently, Public Administration faces the necessity of adjusting its internal controls to manage operational risks, which have become more and more present, due to the fast changes caused by credibility crisis, regulatory pressures, greater requirement by the society and the complexity in operations and in the legislation. The objective of this research is the study of the internal controls used in public administration, delimited to the Public Institutions of Higher Education of the state of Paraná, using the five perspectives of the COSO: control environment, risk assessment, control activities, information and communication and, also, monitoring. An exploratory descriptive study was methodologically performed, with the application of an instrument composed by closed questions, with a 5-point Likert scale, applied to nineteen of theses Higher Education Institutions. The work was developed with an approach to the internal controls, their principles, classification and limitations. Afterwards, we searched for the definition and classification of the risks, the identification of risk areas and the main tools of control. Followed by the identification, of the administration in public institutions, also under the legal aspect, as well as the role of the administrator. The work finishes with the research performed and its results analyzed by nonparametric statistic techniques, using the Coefficient of Spearman and the application of the Kruskal Wallis Test. We concluded that there is a lack of alignment among the perspectives of internal control, because of either the stratified analysis of the IES for institutional bond or the analysis taken jointly, with evidence of its use to attend legal requirements / No atual momento, a administração pública depara-se com a necessidade de adequar seus controles internos para gerenciar riscos operacionais, cada vez mais presentes, em razão das mudanças rápidas ocasionadas por: crises de credibilidade, pressões regulatórias, maior exigência da sociedade e complexidade nas operações e na legislação. O objetivo desta pesquisa é o estudo dos controles internos utilizados na gestão pública, delimitado às Instituições de Ensino Superior Públicas do Estado do Paraná, e tendo como base as cinco perspectivas do COSO: ambiente de controle, avaliação de risco, atividades de controle, informação e comunicação e, ainda, monitoramento. Metodologicamente, efetuou-se uma pesquisa de campo de caráter exploratório e descritivo, com aplicação de um instrumento composto de questões fechadas, com escala Likert de cinco pontos, junto a dezenove destas instituições. Desenvolveu-se o trabalho com a abordagem de controles internos, seus princípios, classificações e limitações. Posteriormente, buscou-se a definição e a classificação dos riscos, a identificação das áreas de riscos e as principais ferramentas de controle. Segue-se a identificação da gestão das instituições públicas, inclusive sob o aspecto legal, bem como, o papel do seu gestor. O trabalho finaliza-se com a pesquisa realizada, sendo os resultados analisados através de técnicas de estatísticas não-paramétricas, com a utilização do Coeficiente de Spearman e a aplicação do teste de Kruskal Wallis. Concluiu-se que existe falta de alinhamento entre as perspectivas de controle interno, quer seja pela análise estratificada das IES por vínculo institucional ou tomadas em conjunto, com evidencia do seu emprego para atender às exigências legais

This dissertation reflects the results of a study during which the 2006 annual reports of the top-40 JSE listed companies, were assessed for their disclosure of the required corporate governance statements. Content analysis was used to identify the information. The results obtained indicate that the majority of the JSE's top-40 listed companies adhere to good corporate governance disclosure practices. However, there are areas in which the non-disclosure of information was prevalent. These include the disclosure of information on the selection of external auditors and whistle blowing. Future research, employing sources such as SENS announcements, press releases, trading updates, cautionary announcements and websites together with annual reports should be conducted. / Financial Accounting / M.Com. (Accounting)

This master's thesis is focused on the system of internal controls which is, in some form or another, implemented in every organization. In the theoretical part, the internal controls are specified according to the worldwide accepted integrated COSO framework for internal controls. Furthermore, there is briefly characterized internal audit, its aims and relation to the system of internal controls. The practical part deals with internal controls implemented in a specific organization. There were analysed control mechanisms implemented into the basic enterprise's process, the Order to Cash process.

Title: IFRS 15- The new revenue recognition standard from contracts with customers.   Level: Student thesis, final assignment for Bachelor Degree in Business Administration    Author: Piran Batte and Zagros Isik   Supervisor: Jean-Claude Mutiganda and Pär Vilhelmson   Date: 2021 – June    Aim: The study aims to examine how listed companies in Sweden are affected by institutional pressures in the implementation of IFRS 15 and what organizational changes the revenue standard entails.    Method: The study examines listed companies in the construction and real estate industry in the Swedish market that have implemented IFRS 15 in their revenue recognition. The study is characterized by a qualitative research approach that produced data through semi-structured interviews and literary sources which were then analyzed via coding and thematic analyzes presented in tabular form.   Result & Conclusions: The results presented in the study show that the examined companies are affected by the isomorphic factors arising from the new institutional theory in the adoption and transition to IFRS 15. The companies are strongly influenced by a mandatory isomorphism as they are listed and are thus legally obliged to comply with IFRS standards. The companies are also characterized by an imitating isomorphism in the form of cooperation with competing companies because of uncertainty regarding the handling of the new standard. A normative isomorphism has been of a lesser degree. The results show no significant changes in the company's internal operations around their internal controls, IT systems and contract design, however, these have been permeated by high workload in the early phase of the implementation process of the standard. All companies felt an overestimated effect of the standard on its internal operations.    Contribution of the thesis: The study fills the existing gap around research on IFRS 15 and its impact on listed companies that are in the Swedish market. The study contributes to the new institutional theory by showing how companies experience pressure from society and norm-setting bodies. The theoretical contribution shows that mandatory and mimicking isomorphism has affected companies in the implementation of IFRS 15. Compliance with laws and advice as well as taking inspiration and collaborating with other companies have been demonstrated. The practical contribution is that companies tend to act under pressure from the environment in the goal of achieving legitimacy.   Suggestions for future research: As the companies examined in this study have been in the construction and real estate industry, a proposal for future research may be to study other listed companies that have adopted IFRS 15 as a revenue standard.    Key words: IFRS 15, Organizational Change, Implementation, New Institutional Theory, IASB, Internal Controls, IT Systems, Contract Design and Work Tasks. / Titel: IFRS 15 – Den nya intäktsstandarden för avtal med kunder   Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi    Författare: Piran Batte och Zagros Isik   Handledare: Jean-Claude Mutiganda och Pär Vilhelmson    Datum: 2021 – Juni    Syfte: Studien syftar till att undersöka hur börsnoterade företag i Sverige påverkas av institutionella påtryckningar vid implementeringen av IFRS 15 samt vilka organisationsförändringar intäktsstandarden medför.   Metod: Studien undersöker börsnoterade företag inom bygg -och fastighetsbranschen på den svenska marknaden som implementerat IFRS 15 i sin intäktsredovisning. Studien präglas av en kvalitativ forskningsansats som samlat in data genom semistrukturerade intervjuer och litterära källor som sedan analyserats via kodningar och tematiska analyser som presenterats i tabellform. Urvalet består av tio respondenter    Resultat & slutsats: Resultaten som framställs i studien visar att de undersökta företagen påverkas av de isomorfa faktorerna som härrör den ny institutionella teorin vid antagandet och övergången till IFRS 15. Företagen påverkas starkt av en tvingande isomorfism då dessa är börsnoterade och är således lagenligt skyldiga att följa IFRS-regelverken. Företagen präglas även av en härmande isomorfism i form av samarbete med konkurrerande företag till följd av ovisshet kring hanteringen av den nya standarden. En normativ isomorfism har varit av mindre grad. Resultatet visar inga påtagliga förändringar på företagens interna verksamhet kring dess interna kontroller, IT-system och kontraktsutformning dock har dessa genomsyrats av en hög arbetsbörda vid en tidig fas av implementeringsprocessen av standarden. Samtliga företag kände en överskattad effekt av standarden på dess interna verksamheter.    Examensarbetets bidrag: Studien fyller det existerande gapet kring forskning om IFRS 15 och dess påverkan på börsnoterade företag som befinner sig på den svenska marknaden. Studien bidrar till den ny institutionella teorin genom att visa hur företag påverkas av påtryckningar från samhället och normgivningsorgan. Det teoretiska bidraget visar att tvingande och härmande isomorfism har påverkat företag i implementeringen av IFRS 15. Att följa lagar och rådgivning samt att ta inspiration och samarbeta med andra företag har påvisats. Det praktiska bidraget är att företagen tenderar att agera under press från omgivningen i mål om att uppnå legitimitet.    Förslag till fortsatt forskning: Då företagen som undersökts i denna studie befunnit sig inom bygg -och fastighetsbranschen kan ett förslag till framtida forskning vara att studera andra branscher ute på börsen som antagit IFRS 15 som intäktsstandard.    Nyckelord: IFRS 15, Organisationsförändring, Implementering, New institutional theory, IASB, Interna kontroller, IT-system, Kontraktsutformning och Arbetsuppgifter

Made available in DSpace on 2016-04-25T18:40:28Z (GMT). No. of bitstreams: 1 Magali Aparecida Camazano.pdf: 740899 bytes, checksum: a0beef09f1c292595d15bc89e031aaca (MD5) Previous issue date: 2008-02-14 / Deregulation and globalization of financial services allied with the sophisticated technology used to perform financial operations have increased the complexity of banking activities resulting in the subsequent exposure of financial corporations to operational risk. Several cases of huge losses related to operational risk have been reported in the last 10 years as the bankruptcy of the traditional Barings Bank in England. Therefore, the New Basel Capital Accord (Basel II), published by the Basel Committee in 2004, established that internationally active banks are required to allocate capital to cope with operational risk (just as required for credit and market risks). The Brazilian Central Bank, following the demands as established by the Basel II Accord has also determined that Brazilian financial corporations are required to allocate regulatory capital to face operational risk as well as implement an operational risk management framework. At the same time, losses related to operational risk occurred in different segments of the economy where American corporations as Enron and WorldCom perpetrated huge accounting frauds resulting in their subsequent bankruptcy in 2001 and 2002 respectively. These events led to the enactment of the Sarbanes-Oxley Act of 2002. On account of the importance of operational risk management for the soundness of the financial market and the close relation existing between such risk and the requirements mandated by Sarbanes-Oxley, such as the enhancement of accounting internal controls and corporate governance attributes, this paper intends to study the influence as set forth by the American Act over the operational risk management within the Brazilian financial corporations that are required to comply with this Act such as Bradesco, Itaú and Unibanco. Thus, a comparison was made between the framework established by the Basel Committee for the banking operational risk management and the mandates of Sarbanes-Oxley Act. This study disclosed that both, either the Basel Committee framework as the Sarbanes-Oxley Act focus on the same purposes, that is, control and mitigate the events likely to result in operational risk. Sarbanes-Oxley enables the enhancement of both, accounting internal controls and corporate governance practices, as it will serve as an additional tool for the management of operational risk, cooperating with and supplementing the Basel Committee framework. Therefore, Sarbanes-Oxley allows the Brazilian financial corporations to lower the capital allocation for operational risk due to their decreasing exposure to related risk / A desregulamentação e a globalização dos serviços financeiros associadas à sofisticação das tecnologias financeiras têm aumentado a complexidade das atividades bancárias e a conseqüente exposição dos bancos ao risco operacional. Casos diversos de perdas catastróficas relacionadas ao risco operacional se fizeram presentes nos últimos 10 anos, a exemplo da quebra do tradicional Barings Bank, na Inglaterra. Por decorrência, o Novo Acordo de Capital da Basiléia (Basiléia II), divulgado pelo Comitê da Basiléia em 2004, introduziu a necessidade de alocação de capital para risco operacional (tal qual para os riscos de crédito e de mercado) pelos bancos internacionalmente ativos. O Banco Central do Brasil, à luz do Acordo Basiléia II, igualmente instituiu a necessidade de alocação de capital regulatório para o risco operacional por parte das instituições financeiras brasileiras, bem como a implementação de estrutura de gerenciamento do risco operacional. Paralelamente, prejuízos relacionados ao risco operacional ocorreram em outros segmentos da economia, destacando-se os escândalos contábeis e falências das empresas americanas Enron e WorldCom em 2001 e 2002, respectivamente, culminando na promulgação do Sarbanes- Oxley Act of 2002. Face à importância do gerenciamento do risco operacional para a solvência do mercado financeiro e à estreita relação existente entre tal risco e os requerimentos impostos pelo Sarbanes-Oxley, tais como o aprimoramento de controles internos contábeis e de aspectos de governança corporativa, este trabalho teve por objetivo estudar a influência das exigências da Lei americana sobre o gerenciamento do risco operacional das instituições financeiras brasileiras sujeitas à sua observância, a saber: Bradesco, Itaú e Unibanco. Para tanto foi adotado o método de procedimento comparativo, tendo sido realizado cotejo entre o marco regulatório do Comitê da Basiléia para o gerenciamento do risco operacional bancário e as exigências do Sarbanes-Oxley Act, cujo resultado revelou a existência de convergência entre ambos, pois possuem a mesma base conceitual de propósitos, qual seja, controlar os fatores de consubstanciação do risco operacional. O Sarbanes-Oxley proporciona o aperfeiçoamento dos controles internos contábeis e das práticas de governança corporativa, caracterizando-se como um instrumento adicional ao gerenciamento do risco operacional, contribuindo e complementando o marco regulatório do Comitê da Basiléia. Outrossim, o Sarbanes-Oxley propicia a redução de alocação de capital para risco operacional, pelas instituições financeiras brasileiras, haja vista seu potencial de redução à exposição ao referido risco

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)