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Bridging the Information Technology (IT) gap in South Africa through a step by step approach to IT governanceBotha, David Petrus 04 1900 (has links)
Thesis (Mcomm)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: The focus of this research was to compile a practical, step by step approach that can be followed by those persons charged with the governance of enterprises in South Africa to successfully bridge the information technology gap.
The King Code of Corporate Governance for South Africa and the King Report on Corporate Governance for South Africa (together KINGIII) was identified as a starting point for the compilation of the approach. KINGIII is the corporate governance standard in South Africa and in the introduction to KINGIII it is recommended that the principles contained in the Code should be implemented by all entities. KINGIII is the third report on governance issued by the King Committee and introduced governance principles for Information Technology (IT). The Code contains seven IT governance principles and 24 recommended practices.
The application of the IT governance principles of KINGIII, as well as the related recommended practices, is a complicated endeavour. This is partly because IT in itself is complex and also partly because the governance of IT is a relatively new area of corporate governance.
Through a detailed study of the seven IT governance principles of KINGIII, as well as the related recommended practices and narrative discussions, it was identified that in order to successfully implement IT governance, a company has to establish and implement an IT governance framework which includes relevant structures, processes and mechanisms to enable IT to deliver value to the business. It was also identified that the IT governance framework has to facilitate and enhance the company’s ability to reach its stated objectives by ensuring that the most appropriate decisions are made in respect of the incorporation of IT into the operations of the business. Lastly, it was identified that a company must acquire and use appropriate technology and people to support its business.To address the requirement for the establishment and implementation of relevant structures, processes and mechanisms, a framework of 33 IT governance practices was identified, mapped to the IT governance principles of KINGIII and an analysis performed. Through this analysis the IT governance practices that can be utilised to implement the IT governance principles of KINGIII were identified and discussed.
To address the requirement of ensuring that the framework facilitates that the most appropriate decisions are made in respect of the incorporation of IT into the operations of the business, five key decisions that have to be made in respect of IT was identified and discussed. The five decisions were mapped to (1) the KINGIII principles to demonstrate which of the IT governance principles are addressed by each of the decisions and (2) the IT governance structures identified in the framework above to demonstrate which of the IT governance structures can be used to provide input into taking the relevant decision and which can be used to take the decision.
Finally, to address the requirement that a company must acquire and use appropriate people and technology to support its business, a framework of organizational competencies required in small and medium-sized enterprises (SME’s) was identified and mapped to (1) the KING III principles to demonstrate which of the IT governance principles could be addressed by each of the relevant competencies and (2) to the five key IT decisions identified above to demonstrate which of the competencies can be utilised to make each of the five key decisions.
Based on the findings of the research conducted as set out above, the practical, step by step approach was compiled. / AFRIKAANSE OPSOMMING: Die fokus van hierdie navorsing was die samestelling van ‘n praktiese, stapsgewyse benadering wat gebruik kan word deur daardie persone wat verantwoordelik is vir die korporatiewe beheer van ondernemings in Suid Afrika om suksesvol die inligtings tegnologie (IT) gaping te oorbrug.
Die King Code of Corporate Governance for South Africa en die King Report on Corporate Governance for South Africa (gesamentlik KINGIII), was geidentifiseer as ‘n beginpunt vir die samestelling van die benadering. KINGIII is die korporatiewe beheer standaard in Suid Afrika en in die inleiding tot KINGIII word alle ondernemings aanbeveel om die korporatiewe beheer beginsels en gepaardgaande aanbeveelde praktyke te implementeer. KINGIII is die derde verslag oor korporatiewe beheer wat deur die King Komitee uitgereik is en het korporatiewe beheer beginsels met betrekking tot IT bekend gestel. KINGIII bevat sewe koporatiewe beheer beginsels wat met IT verband hou, asook 24 aanbeveelde korporatiewe beheer praktyke.
Die toepassing van die IT korporatiewe beheer beginsels van KINGIII, asook die aanbeveelde praktyke, is ‘n ingewikkelde onderneming. Dit is gedeeltelik omdat IT self kompleks is, maar ook omdat die korporatiewe beheer van IT ‘n relatiewe nuwe area van korporatiewe beheer is.
Deur middel van ‘n in diepte studie van die sewe korporatiewe beheer beginsels van KINGIII, insluitend die aanbeveelde korporatiewe beheer praktyke en besprekings, is daar geïndetifiseer dat ‘n IT korporatiewe beheer raamwerk saamgestel en geimplementeer moet word as deel van die implementering van korporatiewe beheer oor IT. Hierdie IT korporatiewe beheer raamwerk moet relevante strukture, prosesse en meganismes bevat wat IT daartoe instaat sal stel om waarde toe te voeg tot die onderneming. Dit is ook geïdentifiseer dat die IT korporatiewe beheer raamwerk die onderneming se vermoeë om sy doelstellings te bereik moet verbeter deur te verseker dat die mees gepaste besluite geneem word met betrekking tot die integrasie van IT in die bedrywighede van die onderneming. Laastens is daar geïdentifiseer dat ‘n maatskappy toepaslike tegnologie en mense moet bekom en aanwend om die bedrywighede van die onderneming te ondersteun.
Om die vereiste vir die samestelling en implementering van relevante strukture, prosesse en meganismes aan te spreek, is ‘n raamwerk van 33 IT korporatiewe beheer praktyke geïdentifiseer, kruisverwys na die IT korporatiewe beheer beginsels van KINGIII en verder ontleed. Deur hierdie ontleding is die IT koporatiewe beheer praktyke wat aangewend kan word om die IT korporatiewe beheer beginsels te implementeer geïdentifiseer en bespreek.
Om die vereiste aan te spreek dat die raamwerk fasiliteer dat die mees gepaste besluite geneem word met betrekking tot die integrasie van IT in die bedrywighede van die onderneming, is vyf sleutel besluite wat in verband met IT geneem moet word geïdentifiseer en bespreek. Die vyf besluite is (1) kruisverwys na die IT korporatiewe beheer beginsels van KINGIII om te demonstreer watter IT korporatiewe beheer beginsels deur elke besluit aangespreek word en (2) na die IT korporatiewe beheer strukture wat in die bogenoemde raamwerk geidentifiseer is om aan te dui watter IT korporatiewe beheer strukture gebruik kan word om insette te verskaf vir die neem van die vyf sleutel besluite en watter strukture gebruik kan word om die besluite te neem.
Laastens, om die vereiste aan te spreek dat ‘n maatskappy toepaslike tegnologie en mense moet bekom en aanwend om sy bedrywighede te ondersteun, is ‘n raamwerk van organisatoriese bevoegdhede wat benodig word in klein tot medium-groote ondernemings (SME’s) geïdentifiseer en kruisverwys na (1) die KINGIII korporatiewe beheer beginsels om aan te dui watter IT korporatiewe beheer beginsels deur die relevante bevoegdhede aangespreek word en (2) na die vyf sleutel besluite wat hierbo geïdentifiseer is om aan te dui watter van die bevoegdhede aangewend kan word om elkeen van die vyf sleutel besluite te neem.
Die stapsgewyse benadering tot die korporatiewe beheer van IT is gevolglik saamgestel met verwysing na die bevindinge van die navorsing wat uitgevoer is soos hierbo uiteengesit.
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A critical evaluation of the enterprise concept and the effect thereof on input tax and its apportionment for VAT purposesMarais, Pierre 04 1900 (has links)
Thesis (MAcc)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: In South Africa, value-added tax (‘VAT’) is classified as an indirect tax which is levied on goods or services supplied in the Republic of South Africa. In South Africa, VAT is a destination-based invoice type tax system which means that the consumption of goods and services are taxed.
To register as a vendor for VAT purposes, the business conducted must fall within the ambit of an ‘enterprise’ as defined in section 1(1) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991) (the VAT Act).
Where a registered vendor makes taxable supplies of goods or services, it is subject to VAT at the standard rate in terms of section 7(1) of the VAT Act, unless and exemption or exception applies thereto.
VAT incurred will constitute “input tax” as defined in section 1(1) of the VAT Act, where amongst others, the goods or services are acquired wholly for the purpose of consumption, use or supply in the course of making taxable supplies, or where the goods or services are acquired partly for such purpose, to such extent as determined in accordance with section 17(1) of the VAT Act.
The vendor will therefore be confronted with various questions with regard to whether the activities are performed by the enterprise, or whether such activities fall outside the scope of VAT and therefore constitute non-enterprise activities. When the activities are regarded as enterprise activities, the vendor will have to determine whether the VAT incurred for the enterprise activities are used, consumed or supplied in making taxable supplies.
Where the VAT incurred cannot be attributed to the making of taxable supplies, an apportionment of the VAT incurred is required. The apportionment method used in apportioning the VAT incurred for mixed purposes, must be fair and reasonable. This research assignment will therefore investigate and focus on the treatment of the VAT incurred by the business in deducting the correct amount of input tax. / AFRIKAANSE OPSOMMING: In Suid-Afrika word belasting op toegevoegde waarde (‘BTW’) geklassifiseer as ‘n indirekte belasting wat gehef word op die lewering van goed of dienste. BTW is ‘n destinasie-gebaseerde faktuurbasis wat beteken dat die verbruik van goed of dienste in Suid-Afrika aan belasting onderhewig is.
Om vir BTW doeleindes te registreer, moet die besigheid of die bedryf aan die vereistes van ‘n ‘onderneming’ soos gedefineer in artikel 1(1) van die Belasting op Toegevoegde Waarde Wet (die BTW Wet) voldoen. ‘n Geregistreerde ondernemer wat goed of dienste lewer, moet BTW teen die standaardkoers ingevolge artikel 7(1) van die BTW Wet hef, tensy ‘n vrystelling of uitsondering op hierdie reël van toepassing is.
Die belasting gehef ingevolge artikel 7(1) van die BTW Wet verteenwoordig insetbelasting indien die betrokke goed of dienste deur die ondernemer verkry word geheel en al met die doel van verbruik, gebruik of lewering in die loop van die doen vir belasbare lewerings. Indien die goed of dienste gedeeltelik vir daardie doel aangewend word, is die ondernemer verplig om die belasting toe te deel ingevolge artikel 17 van die BTW Wet.
Die ondernemer word dus met verskeie vrae gekonfronteer om te bepaal of die goed of dienste aangewend word in die loop ter bevordering van die onderneming. Indien die goed of dienste nie vir daardie doel aangewend word nie, die sogenaamde ondernemingsaktiwiteite, sal die BTW aangegaan deur die ondernemer buite die bestek van die BTW Wet val en gevolglik as nie-ondernemingsaktiwitiete geklassifiseer word.
Indien die BTW nie geheel en al gebruik word vir die maak van belasbare lewerings nie, moet die ondernemer die sogenaamde BTW toedeel volgens ‘n erkende toedelingsmetode ingevolge artikel 17 van die BTW Wet. Hierdie metode moet aan die vereistes van regverdigheid en redelikheid voldoen. Hierdie werkstuk fokus en ontleed die hantering van die BTW aangegaan deur die ondernemer met die doel om die korrekte insetbelasting aftrekking te bepaal.
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An empirical investigation of the impact of human capital efficiency on the financial and market performance of South African listed companiesMorris, Carla 04 1900 (has links)
Thesis (MAcc)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: Human capital efficiency, as measured by Value-Added Human Capital (VAHU), refers to an employee's ability to create value-added for his employer. As a key resource which is not captured by conventional accounting, human capital and its value-creating ability may contribute to the premium to book value at which many companies trade. This study, therefore, sought to investigate trends in the divergence between book value and market value in South Africa, by analysing the median market-to-book ratios of companies listed on the Johannesburg Stock Exchange over time. The primary research objectives, however, were to empirically confirm whether corporate financial and market performance in South Africa can be explained as a contemporaneous and future outcome of human capital efficiency, and whether human capital efficiency is improving. In a largely industrialised emerging market, such as South Africa, there is some concern that companies which concentrate on efficient and productive management of their tangible assets may neglect the effective skills development and training of their human capital assets. Time-series cross-sectional multiple regressions were used to analyse the intra-industry and inter-industry relationships between VAHU and financial performance (as measured by return on assets, revenue growth and headline earnings per share) and market performance (as measured by market-to-book ratios and total share return) in companies listed on the Johannesburg Stock Exchange. Of the financial year-ends falling in the period 31 December 2001 to 30 June 2011, 1765 company years were covered, relating to 390 companies listed on the Main Board and ALT-X. Company size, leverage, industry and return on equity were held as control factors. The same financial data was used to assess the median growth in VAHU over the period under review.
The market value-book value gap of listed companies in South Africa was found to have increased from 2001 to 2011, while human capital efficiency declined. Human capital efficiency has almost no effect on current or future market performance in South Africa. Higher human capital efficiency has a positive effect on current returns generated by any asset – tangible or intangible. Higher headline earnings per share is concurrently associated with higher human capital efficiency in almost every industry. Higher revenue growth is contemporaneously associated with higher human capital efficiency in all industries, except those which are consumer-driven. In consumer-driven industries, human capital efficiency is not a driver for revenue growth, but is still associated with higher profitability. The longer-term effect of human capital efficiency on corporate performance in South Africa is more unclear than its immediate effect.
The findings of the study highlight the commercial implications of the degree of industrial action and poor basic education in South Africa – a working population that is poorly educated, with the paradox of wages that are low in relation to the cost of living, yet which are becoming too high in relation to the level of output the workers produce. The results pose a compelling argument for improving the quality of education in South Africa, as well as for employer-driven skills development and employee training. / AFRIKAANSE OPSOMMING: Menslike kapitaaldoeltreffendheid, soos gemeet deur Toegevoegde Waarde Menslike Kapitaal (TWMK), verwys na 'n werknemer se vermoë om toegevoegde waarde vir sy werkgewer te skep. As 'n sleutel-hulpbron wat nie deur konvensionele rekeningkunde vasgelê word nie, dra menslike kapitaal en die waardeskeppingsvermoë daarvan, dalk by tot die premie op boekwaarde waarteen baie maatskappye verhandel. Hierdie studie het dus nagestreef om tendense in die afwyking tussen boekwaarde en markwaarde in Suid-Afrika te ondersoek, deur die mediaan mark-tot-boekverhoudings van maatskappye genoteer op die Johannesburgse Effektebeurs met tydverloop, te ontleed. Die hoof-navorsingsdoelwitte was egter om empiries te bevestig of korporatiewe finansiële en markprestasie in Suid-Afrika beskryf kan word as 'n gelyktydige en toekomstige gevolg van menslike kapitaaldoeltreffendheid en of daardie menslike kapitaaldoeltreffendheid verbeter. In 'n grootliks geïndustrialiseerde ontwikkelende mark, soos Suid-Afrika, is daar 'n mate van kommer dat die maatskappye wat konsentreer op die doeltreffende en produktiewe bestuur van hul tasbare bates, die doelmatige ontwikkeling van vaardighede en opleiding van hul menslike kapitaalbates mag verwaarloos. Tydreekse dwarsdeursnee meervoudige regressies is gebruik om die intra-industrie en inter-industrie verhoudings tussen TWMK en finansiële prestasie (soos gemeet deur die opbrengs op bates, inkomstegroei en wesensverdienste per aandeel) en markprestasie (soos gemeet deur mark-tot-boekverhoudings en die totale opbrengs op aandele) in maatskappye wat op die Johannesburgse Effektebeurs genoteer is, te ontleed. Van die finansiële jaareindes in die tydperk 31 Desember 2001 tot 30 Junie 2011, is 1765 maatskappyjare gedek, rakende 390 maatskappye wat op die Hoofbord en Alt-X genoteer is. Die grootte van die maatskappye, hefboomfinansiering, industrie en opbrengs op ekwiteit dien as kontrolefaktore. Dieselfde finansiële data is gebruik om die mediaangroei in TWMK oor die tydperk onder oorsig te bepaal.
Dit is bevind dat die markwaarde-boekwaardegaping van genoteerde maatskappye in Suid-Afrika vanaf 2001 tot 2011 toegeneem het, terwyl menslike kapitaaldoeltreffendheid gedaal het. Menslike kapitaaldoeltreffendheid het byna geen effek op die huidige of toekomstige markprestasies in Suid-Afrika nie. Hoër menslike kapitaaldoeltreffendheid het 'n positiewe uitwerking op die huidige opbrengste wat gegenereer word deur enige bate – tasbaar of ontasbaar. Hoër wesensverdienste per aandeel is samelopend met hoër menslike kapitaaldoeltreffendheid in byna elke industrie. Hoër groei in inkomste is gelyktydig geassosieer met hoër menslike kapitaaldoeltreffendheid in alle industrieë, behalwe dié wat verbruiker-gedrewe is. In verbruiker-gedrewe industrieë, is menslike kapitaaldoeltreffendheid nie 'n aandrywer van inkomstegroei nie, maar is nog steeds gelyktydig geassosieer met hoër winsgewendheid. Die langer-termyn uitwerking van menslike kapitaaldoeltreffendheid op korporatiewe prestasie in Suid-Afrika, is meer onduidelik as sy onmiddellike effek.
Die bevindinge van die studie beklemtoon die kommersiële implikasies van die omvang van industriële aksie en swak basiese onderwys in Suid-Afrika – 'n werkende bevolking met swak opleiding, tesame met die paradoks van lone wat laag in vergelyking met bestaankoste is, maar wat te hoog styg met betrekking tot die vlak van uitset wat die werkers produseer. Die resultate bied 'n oortuigende argument vir die verbetering van die gehalte van onderwys in Suid-Afrika, sowel as vir werkgewer-gedrewe ontwikkeling van vaardighede en werknemersopleiding.
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An investigation of the normal tax consequences for non-resident cloud computing service providers in South AfricaSteenkamp, Shene 12 1900 (has links)
Thesis (MAcc)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: Cloud computing is a universal occurrence, to which South Africa is no exception.
The technology of cloud computing has been the focus of extensive research, but
the tax consequences have not been investigated in such research. However, the
nature of cloud computing activities, which are conducted via the internet,
highlights many difficulties related to taxation. The main taxation-related problems
are elicited by the composition of these activities, namely the making available of
the cloud by the service provider via the internet and the subsequent use of it by
the consumer at any worldwide location. This composition makes the classification
of such transactions and the subsequent taxation source determination
problematic. Yet, from a South African perspective, there is little assistance
regarding these problems. As a result, significant income may escape South
African taxation liabilities.
The aim of this study was to investigate South African taxation consequences for
non-resident1 cloud service providers who conduct activities with residents1 via
the internet. The focus of the study was twofold: first, to identify factors, which
indicates the classification of cloud computing activities as either a lease, a royalty
(or its closely related know-how) or a service; and second, to determine the tax
source of each of these classifications. Hence, this study sought to determine
whether non-resident cloud service providers could possibly be liable for South
African taxation and to identify related challenges that need to be addressed to
ensure the collection of such taxes. / AFRIKAANSE OPSOMMING: Wolkbewerking (“Cloud computing”) is wêreldwye verskynsel wat ook in Suid-
Afrika voorkom. Wolkbewerkingstegnologie was al die fokuspunt van omvangryke
navorsing, alhoewel die belastinggevolge nog nie in sodanige navorsing
ondersoek is nie. Die aard van wolkbewerkingsaktiwiteite, wat via die internet
plaasvind, benadruk egter verskeie belastingverwante vraagstukke. Die hoofbelastingvraagstukke
word deur die samestelling van hierdie aktiwiteite, naamlik
die beskikbaarstelling van die sogenaamde wolk deur die diensverskaffer via die
internet en die gevolglike gebruik daarvan deur die verbruiker te enige wêreldwye
ligging, uitgelig. Die klassifikasie en daaropvolgende vasstelling van die
belastingbron van hierdie aktiwiteite word as gevolg van hierdie samestelling
problematies. Tog, vanaf Suid-Afrikaanse perspektief, bestaan min leiding vir
hierdie vraagstukke. As gevolg hiervan kan beduidende inkomstebedrae moontlik
Suid-Afrikaanse belastingaanspreeklikheid ontsnap.
Die doel van hierdie studie was om ondersoek in te stel na die Suid-Afrikaanse
belastinggevolge vir nie-inwoner2 wolkdiensverskaffers wat via die internet met
inwoners2 handelsaktiwiteite uitvoer. Die fokus van hierdie studie was tweeledig:
eerstens om faktore te identifiseer wat die klassifikasie van
wolkbewerkingsaktiwiteite as óf huur, óf tantième (of nou-verwante bedryfskennis)
óf dienste kan aandui; en tweedens om die belasting bronne van elk van hierdie
klassifikasies vas te stel. Gevolglik is daar in hierdie studie gepoog om vas te stel
of nie-inwoner wolkdiensverskaffers moontlik vir Suid-Afrikaanse belasting
aanspreeklik mag wees en om verwante uitdagings wat aangespreek moet word
om die invordering van hierdie belasting te verseker, te identifiseer.
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A framework for the integration of information technology in the education of professional accountants at South African universitiesWessels, Philippus Lodewikus 12 1900 (has links)
Thesis (PhD (Accountancy))--University of Stellenbosch, 2006. / ENGLISH ABSTRACT: The accountancy profession operates within an environment that is changing at a
rapid pace. It is the responsibility of the profession to ensure that all its members
(including future members) meet the expectations placed on them by the users of
their services. Professional accountants need to stay relevant in this changing
environment that may require them to change or adapt the services they offer to their
clients. It is the responsibility of professional accountancy bodies to strategically plan
for these changes to ensure that members that join the profession posses the
required knowledge and skills to be relevant and to stay relevant within the
environment they operate in.
One of the key drivers of change in the environment has been identified as the
advances in information and communication technologies. Information and
communication technologies have an impact on the role that accountants play in the
environment (i.e. what they do) as well as on how they perform their role (i.e. how
they do it). The main aim of this research was to determine if, and to what extent,
students, that have completed their formal education and enter the profession as
trainee accountants, possess the knowledge and skills to enable them to interact with
and use information technology to be regarded as competent accountants within the
South African business environment. Accountants are educated in South Africa at
universities that offer programmes that have been accredited by a professional
accountancy body as well as through practical training offered by training
organisations. During this education process, accountants are imparted with the
knowledge and skills as prescribed by the professional accountancy body so that
they can join the profession as competent accountants.
This research showed that there are serious shortcomings in the formal education of
students regarding information technology that results in students entering the
profession as trainee accountants not being competent in using information
technology. The reasons for students not being competent in information technology
are: • the lack of clear guidance on the IT skills required of students completing their
formal education because of professional accountancy bodies setting IT syllabi
that are too vague and/or concise;
• ignorance of the demands on trainee accountants as to the IT skills they require
to be competent in the South African business environment; and
• the lack of proper IT training offered by South African universities that deliver
trainee accountants that possess a limited range of IT skills that may not be
relevant to the environment students will function in.
Through a survey the perceptions of role-players at South African universities on the
strategies that universities would have to employ to ensure that the students they
deliver to profession, acquire the relevant IT skills to be competent in the use of
information technology, were determined.
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Gestruktureerde regsgefundeerde metodologie vir die inkomste-kapitaal riglyne en verwante subjektiwiteitsvraagstukke in die Suid-Afrikaanse inkomstebelastingregSwanepoel, Leon, Matthee, J.A. 03 1900 (has links)
Thesis (PhD (Accountancy))--University of Stellenbosch, 2002. / AFRIKAANSE OPSOMMING: Die vraagstuk wat in die studie ondersoek word, is of daar groter regsekerheid ten opsigte van die toepassing van die onderskeie inkomste-kapitaal riglyne by ontvangste in die Suid-Afrikaanse
inkomstebelastingreg verkry kan word deur:
i) die onderliggende gedagterigtings wat die formulering van die betrokke riglyne ten grondslag lê, te ondersoek en toe te pas;
ii) die geformuleerde riglyne meer noukeurig te omskryf;
iii) die toepassingsveld van die onderskeie riglyne te oorweeg: en
iv) 'n psigologiese onderskeid te tref tussen die verskillende tipes subjektiewe ingesteldhede wat 'n individu kan openbaar en die tipe wat vir die inkomste-kapitaalriglyne relevant is, te identifiseer. In die oplossing van bogemelde vraagstuk word aan die volgende aspekte aandag geskenk:
i) Die ontwikkeling en toepassing van die riglyne wat die howe in Australie, Nieu-Seeland
en Suid-Afrika geformuleer het om 'n onderskeid te tref tussen ontvangste van 'n inkomste- en kapitale aard. Die ontwikkeling van die relevante riglyne in die
Australiese en Nieu-Seelandse inkomstebelastingreg word oorweeg omdat:
(a) die grondslag van inkomstebelasting in die lande wesenlik ooreenstem met
Suid-Afrika;
(b) die howe daar na dieselfde brongesag verwys as uitgangspunt vir die ontwikkeling van die riglyne om 'n onderskeid te tref tussen ontvangste van 'n
inkomste- en kapitale aard;
(c) die howe in Nieu-Seeland na gesag in Suid-Afrika verwys het by die toepassing van sekere riglyne om tussen ontvangste van 'n inkomste- en kapitale aard te onderskei;
(d) die howe daar nuwe toepassings vir die bestaande riglyne ontwikkel het en die moontlikheid bestaan dat hierdie toepassings ook in Suid-Afrika aangewend kan word; en
(e) die howe in die Suid-Afrikaanse inkomstebelastingregspraak al hoe meer na Australiese regspraak verwys as gesag vir hulle
uitsprake.
ii) Die standpunt dat die premis wat die riglynformulering deur die howe ten opsigte van die onderskeid tussen ontvangste van inkomste- of kapitale aard ten grandslag lê,
inderdaad gebaseer is op 'n klassifikasie van die onderliggende transaksies wat die
ontvangste genereer.
iii) Die grondslag van voorgemelde riglyne, dit wil sê pas die howe die riglyne toe deur die subjektiewe ingesteldheid van die belastingpligtige in ag te neem, of word die riglyne bloot op objektief waarneembare feite gebaseer wat 'n aanduiding gee van
die aard van die ontvangste, of is dit subjektief sowel as objektief.
iv) Die relevante tipe subjektiewe ingesteldheid wat deurslaggewend is indien die subjektiewe ingesteldheid van die belastingpligtige 'n belangrike rol speel by die toepassing van die riglyne. 'n Samehangende metodologie word formuleer wat die howe en belastingpraktisyns kan
aanwend om op 'n logiese en konsekwente wyse die relevante riglyn te identifiseer en toe te
pas om die inkomste- of kapitale aard van die betrokke ontvangste te bepaal. Die aanwending van hierdie metodologie sal tot groter regsekerheid in die inkomstebelastingreg bydra omdat die identifisering en toepassing van die relevante riglyn op die feitestel in oorweging op 'n gestruktureerde en gefundeerde grondslag sal plaasvind. / ENGLISH ABSTRACT: The problem that will be investigated in this thesis is whether greater legal certainty may be ascertained regarding the application of the various income-capital guidelines to receipts in the South African income tax law by:
i) investigating and applying the underlying thought processes that form the basis of the formulation of the guidelines concerned;
i) defining the formulated guidelines in more detail;
iii) considering the field of application of the various guidelines; and
iv) making a psychological distinction between the different types of state of mind of an
individual and identifying the type that is relevant for the application of the incomecapital
guidelines. In finding a solution for the above problem the following aspects are considered:
i) The development and application of the guidelines that the courts have formulated in New Zealand, Australia and South Africa to make a distinction between receipts of an income and capital nature. The development of the guidelines in New Zealand and Australia is relevant because:
(a) the basis of income tax in these countries concords primarily with South Africa;
(b) the courts there referred to the same authority as a starting-point for the development of the guidelines in order to make a distinction between receipts
of an income and capital nature;
(c) the courts in New Zealand referred to South African authority to substantiate
the application specific guidelines in order to make a distinction between receipts of an income and capital nature;
(d) the courts there developed new applications for existing guidelines and the
possibility exists that it may also be applied in South Africa; and
(e) the courts in South Africa of late refer more and more to Australian case law as authority to support their judgements.
il) The proposition that the premise that forms the basis of the guideline formulation by
the courts to distinguish between receipts of an income and capital nature is indeed the classification of the underlying transactions that generate receipts.
iii) The underlying principle of the various guidelines, that is to say do the courts apply the guidelines by taking cognisance of the subjective state of mind of the taxpayer, or are they merely based on objective surrounding circumstances that give an indication of the nature of the receipt, or is it both subjective and objective.
IV) The specific state of mind of a taxpayer that is determinative if subjectivity is a crucial
element in the application of particular guidelines. A coherent methodology is formulated that could be applied by courts and tax practitioners in order to identify and apply the relevant guidelines logically and consistently in the
determination of the income or capital nature of the receipt under consideration. The
application of this methodology will contribute towards greater legal certainty in the income
tax law because the identification and application of the relevant guidelines will occur in a
structured and systematic manner.
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Critical analysis of the components of the transfer pricing provisions contained in Section 31(2) of the Income Tax Act, no 58 of 1962Van der Westhuysen, Gerdi, Van Schalkwyk, L. 12 1900 (has links)
Thesis (MComm)--University of Stellenbosch, 2004. / ENGLISH ABSTRACT: Despite the fact that transfer pricing legislation (i.e. section 31 of the Income Tax Act, 58
of 1962 (“the Act”) has been in force in South Africa since 1995, it has only been in the
last three years that the South African Revenue Service (“SARS”) has embarked on a
number of assessments of taxpayers’ cross border transactions with foreign group
companies. In particular, the SARS targets taxpayers that have rendered cross border
services (including financial assistance) to a foreign group company for no consideration
and has assessed these taxpayers on the adjusted interest/ fee amounts.
Since the burden of proof lies with the taxpayer to demonstrate that its cross border
transactions with foreign group companies do not infringe the provisions of section 31(2)
of the Act, this study provides taxpayers with guidance as to when its transactions would
fall within the scope of application of section 31(2) of the Act and when the SARS would
be excluded from applying the provision of section 31(2) of the Act.
Following upon a critical analysis of the essential components of section 31(2) of the Act
the following conclusions are drawn by the author:
• If the taxpayer proves that it did not transact with a connected party (as defined in
section 1 of the Act), or it did not supply goods or services in terms of an
international agreement (as defined in section 31(1) of the Act), or its transfer
price would be regarded as arm’s length, the Commissioner would be excluded
from applying the provision of section 31(2) of the Act since all of the
components to apply section 31(2) of the Act are not present.
• The current view held by the South African Revenue Service and tax practitioners
that transactions between a South African company and an offshore company,
which are both directly or indirectly held more than fifty percent by an offshore
parent company, are transactions between connected persons (as defined in
5
section 1 of the Act) is incorrect in law. Section 31 of the Act is not applicable to
such transactions.
• The Commissioner will be excluded from making a transfer pricing adjustment to
a service provider’s taxable income where the following circumstances are
present:
o Where the cross border transaction with a connected party does not give
rise to gross income, which is the starting point in the determination of
taxable income, since the service provider agreed to render services for no
consideration and was therefore not entitled to receive income (i.e. no
receipt or accrual) and
o Where the service provider can provide evidence that demonstrates that
there was no practice of price manipulation as regards the transaction
under review. / AFRIKAANSE OPSOMMING: Alhoewel oordragprysbeleid wetgewing (artikel 31 van die Inkomstebelastingwet 58 van
1962 (“die Wet”)) al sedert 1995 in Suid Afrika van krag is, het die Suid Afrikaanse
Inkomstediens (“SAID”) eers werklik gedurende die laaste drie jaar begin om aanslae ten
opsigte van belastingpligtiges se internasionale transaksies met buitelandse
groepmaatskappye uit te reik. In die besonder teiken die SAID belastingpligtes wat
dienste (insluitend lenings) aan buitelandse groepmaatskappye vir geen vergoeding lewer.
Aangesien die bewyslas op die belastingpligtige rus om te bewys dat sy internasionale
transaksies met buitelandse groepmaatskappye nie die bepalings van artikel 31(2) van die
Wet oortree nie, word belastingpligtiges in hierdie studie van riglyne, wat aandui
wanneer transaksies met buitelandse groepmaatskappye binne die omvang van artikel
31(2) van die Wet val asook onder welke omstandighede die SAID verhoed sal word om
artikel 31(2) van die Wet toe te pas, voorsien.
Na aanleiding van ‘n kritiese analise van die deurslaggewende komponente van artikel
31(2) van die Wet kom die skrywer tot die volgende gevolgtrekkings:
• As die belastingpligte kan bewys dat hy nie met ‘n verbonde persoon (soos
omskryf in artikel 1 van die Wet) handelgedryf het nie, of dat hy nie goedere of
dienste in terme van ‘n internasionale ooreenkoms (soos omskryf in artikel 31(1)
van die Wet) gelewer het nie, of dat sy oordragprys as arm lengte beskou kan
word, sal die Kommissaris verhoed word om die bepaling van artikel 31(2) van
die Wet toe te pas, aangesien al die komponente van artikel 31(2) van die Wet nie
teenwoordig is nie.
• Die huidige sienswyse van die SAID en belastingpraktisyns dat transaksies wat
tussen ‘n Suid Afrikaanse maatskappy en ‘n buitelandse maatskappy plaasvind,
waar ‘n buitelandse moedermaatskappy meer as vyftig persent van albei
maatskappye se aandeelhouding (direk of indirek) hou, beskou kan word as
7
transaksies tussen verbonde persone (soos omskryf in artikel 1 van die Wet) is
regstegnies nie korrek nie. Artikel 31(2) van die Wet is nie van toepassing op
sulke transaksies nie.
• Die Kommisaris sal onder die volgende omstandighede verhoed word om enige
oordragprysaanpassing aan ‘n diensleweraar se belasbare inkomste te maak:
o Waar die internasionale transaksie met ‘n verbonde persoon nie bruto
inkomste (die beginpunt van ‘n belasbare inkomste berekening) voortbring
nie, aangesien die diensleweraar ingestem het om dienste teen geen
vergoeding te lewer, wat tot die gevolg het dat die diensleweraar nie
geregtig is om inkomste te ontvang nie (dus geen ontvangste of toevalling)
en
o Waar die diensleweraar kan bewys dat die transaksie nie onderhewig aan
prys manipulasie was nie.
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An analysis of sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amendedStrauss, Carien 12 1900 (has links)
Thesis (MAcc)--Stellenbosch University, 2011. / ENGLISH ABSTRACT: In February 2007 section 11D was inserted into the Income Tax Act 58 of 1962 as
amended. The aim of the section was to encourage private-sector investment in
scientific or technological research and development (R&D). This was an indirect
approach by National Treasury to increase national scientific and technological R&D
expenditure in order to complement government expenditure on the subject matter.
Although section 11D provides generous income tax incentives, the interpretation
thereof was found to be a hindrance in attaining the goal sought by National
Treasury. This is due to the fact that this section demands a firm grasp of intellectual
property (IP) law, principles of tax, and technology in general. This is clearly shown
by the lapse in time (i.e. three years) between the passing of section 11D into law
and the release of the South African Revenue Services’ (SARS) final interpretation of
section 11D, i.e. Interpretation Note 50.
The release of Interpretation Note 50 in August 2009 sparked wide-spread
controversy among many a patent attorneys and tax consultants. The interpretation
of the section by SARS was found by many to be so draconian that it destroyed the
incentive entirely.
The objective of this study is to provide greater clarity on the areas of section 11D
which have been found to be onerous to taxpayers. Hence the meaning of “new”
and “non-obvious” in the context of a discovery of information as eligible R&D
activity1 was examined. Hereafter the ambit of the exclusion of expenditure on
“management or internal business process”2 from eligibility for the incentive in the
context of computer program development was examined.
It was established that the meaning of “novel” and “non-obvious” as construed by IP
jurisprudence could mutatis mutandis be adopted for purposes of interpreting section
11D(1) of the Income Tax Act. Therefore, information would be regarded as “new” if
it did not form part of the state of the art immediately prior to the date of its discovery. The state of the art was found to comprise all matter which had been made available
to the public (both in the Republic and elsewhere) by written or oral description, by
use or in any other way. Information would also be regarded as non-obvious if an
ordinary person, skilled in the art, faced with the same problem, would not have
easily solved the problem presented to him by having sole reliance on his
intelligence and what was regarded as common knowledge in the art at the time of
the discovery.
It was submitted that in construing the meaning of the “management or internal
business process” exclusion, the intention of the lawgiver should be sought and
given effect to. The Explanatory Memorandum issued on the introduction of section
11D states that the lawgiver’s intention with the section was to ensure that South
Africa is not at a global disadvantage concerning R&D. The R&D tax legislation of
Australia, the United Kingdom and Canada was therefore examined to establish the
international bar set in this regard.
SARS is of the view that the “management or internal business process” exclusion
applies to the development of any computer program (with the said application)
irrespective of whether the program is developed for the purpose of in-house use,
sale or licensing. However, it was found that such a restrictive interpretation would
place homebound computer development at a severe disadvantage when compared
with the legislation of the above mentioned countries. In order to give effect to the
intention of legislature, it was submitted that the exclusion provision should be
construed to only include the development of computer programs for in-house
management or internal business process use. Computer programs developed for
the said application, but for the purpose of being sold or licensed to an unrelated
third party, should still be eligible for the R&D tax incentive. / AFRIKAANSE OPSOMMING: Artikel 11D is gevoeg tot die Inkomstebelastingwet 58 van 1962 gedurende
Februarie 2007. Die wetgewing het ten doel om privaatsektor investering in
tegniese en wetenskaplike navorsing en ontwikkeling (N&O) aan te moedig.
Nasionale Tesourie dra dus op ‘n indirekte wyse by tot die hulpbronne wat die
regering op nasionale vlak aan tegniese en wetenskaplike N&O bestee in ‘n
gesamentlike poging om N&O in Suid-Afrika te stimuleer.
Artikel 11D hou op die oog af baie gunstige inkomstebelasting aansporings in. Dit
wil egter voorkom asof die interpretasie daarvan as ernstige struikelblok dien in die
bereiking van die doel wat Nasionale Tesourie voor oë gehad het. Dit kan
toegeskryf word aan die feit dat die artikel ‘n wesenlike begrip van intellektuele
eiendom (IE) wetgewing, belasting beginsels en tegnologie in die algemeen vereis.
Die feit dat dit die Suid-Afrikaanse Inkomstebelastingdiens (SAID) ongeveer drie jaar
geneem het om hul interpretasie (i.e. Interpretasienota 50) van die artikel te
finaliseer dien as bewys hiervan.
Die SAID het gedurende Augustus 2009, Interpretasienota 50 vrygestel. Die nota
het wye kritiek ontlok by menigte IE prokureurs en belastingkonsultante. Daar is
algemene konsensus dat die SAID se interpretasie so drakonies van aard is, dat dit
enige aansporing wat die artikel bied, geheel en al uitwis.
Die doel van hierdie studie is om die problematiese bepalings van die
aansporingsartikel te verlig en groter sekerheid daaroor te verskaf. Gevolglik is die
betekenis van “nuut” en “nie-ooglopend” soos van toepassing op ‘n ontdekking van
inligting as kwalifiserende N&O aktiwiteit, bestudeer. Verder is die omvang van die
bepaling wat besteding op “bestuur of interne besigheidsprosesse” uitsluit van
kwalifikasie vir die aansporingsinsentief, bestudeer in die konteks van rekenaar
programmatuur ontwikkeling. By nadere ondersoek is daar bevind dat die betekenis van “nuut” en “nie-ooglopend”
soos uitgelê vir doeleindes van IE wetgewing mutatis mutandis aangeneem kan
word vir die uitleg van artikel 11D(1)(a) van die Inkomstebelastingwet. Vervolgens
word inligting as “nuut” beskou indien dit nie deel uitmaak van die stand van die
tegniek onmiddellik voor die datum waarop dit ontdek is nie. Die stand van die
tegniek vir die bepaling van nuutheid behels alle stof wat reeds aan die publiek
beskikbaar gestel is (hetsy binne die Republiek of elders) by wyse van skriftelike of
mondelinge beskrywing, deur gebruik of op enige ander wyse. Inligting word as nie-ooglopend
beskou indien ‘n gewone werker wat bedrewe is in die tegniek en
gekonfronteer is met dieselfde probleem, nie geredelik die antwoord tot die probleem
sou vind deur bloot staat te maak op sy intelligensie en die algemene kennis in die
bedryf op die tydstip van die ontdekking nie.
Daar is aan die hand gedoen dat die doel van die wetgewer nagestreef moet word
met die uitleg van die “bestuur of interne besigheidsprosesse” uitsluiting. Die
Verklarende Memorandum wat uitgereik is met die bekendstelling van artikel 11D het
gemeld dat die wetgewer ten doel gehad het om Suid Afrika op ‘n gelyke speelveld
met die res van die wêreld te plaas wat betref N&O. Die N&O belastingbepalings
van Australië, die Verenigde Koninkryk (VK) en Kanada is dus bestudeer om die
internasionale standaard in die opsig vas te stel.
Die SAID is van mening dat die strekwydte van die uitsluiting so omvangryk is dat dit
alle rekenaar programmatuur wat ontwikkel is vir ‘n bestuur- of interne
besigheidsproses toepassing tref, ten spyte daarvan dat die bedoeling van die
belastingpligtige was om die programmatuur te verkoop of te lisensieër aan ‘n
onverbonde derde party. Dit was egter bevind dat so ‘n beperkende uitleg die
aansporing van rekenaar programmatuur ontwikkeling in Suid Afrika geweldig
benadeel in vergelyking met die regime wat geld in lande soos Australië, die VK en
Kanada. Ten einde gevolg te gee aan die bedoeling van die wetgewer, is daar aan
die hand gedoen dat die uitsluiting slegs so ver moet strek as om rekenaar
programme vir eie gebruik te diskwalifiseer. Rekenaar programme wat dus
ontwikkel word met die doel om dit te verkoop of te lisensieër aan onverbonde derde
partye moet steeds vir die aansporingsinsentief kwalifiseer.
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An information technology governance framework for the public sectorTerblanche, Judith 12 1900 (has links)
Thesis (MComm)--Stellenbosch University, 2011. / ENGLISH ABSTRACT: Information technology (IT) has an impact on the accomplishments of the entity
(Kaselowski, 2008:83). Traditionally, public sector entities struggle to gain any value
from the IT environment and regularly overspend on IT projects.
In South Africa the Third King Report on Corporate Governance (King III) introduced
‘The governance of IT’ (IODSA, 2009) applicable to both private and public sector
entities.
Although generic IT frameworks such as ITIL and COBIT exist and are used by
private and public entities to govern the IT environment, public sector entities require
a specific IT governance framework suited to the unique characteristics and
business processes of the public sector entity. Taking into account the unique nature
of the public sector entity, the purpose of this study was to assist public sector
entities in their IT governance efforts through the development of a framework to be
used to govern IT effectively, since sufficient guidance for the public sector does not
exist.
Leopoldi (2005) specifically pointed out that a top-bottom framework could be limiting
for entities operating in a diverse field and having complicated organisational
structures, both characteristics integral to the public sector environment. Since a topbottom
and a bottom-top approach fulfil different purposes, both are needed for IT
governance in the public sector entity.
By combining the two approaches and focusing on the unique environment of the
public sector entity, a governance framework can be established. This will ensure
that insight has been gained into the IT environment and the business processes
and that true alignment between the business and the IT environment for the public
sector entity has been achieved. This framework developed will assist the public sector entity in governing the IT
environment unique to this industry and will equip public sector management with a
framework to govern IT more effectively, while under pressure of public scrutiny. / AFRIKAANSE OPSOMMING: Informasietegnologie (IT) het 'n impak op die prestasies van 'n entiteit (Kaselowski, 2008:83).
Openbare sektor entiteite sukkel tradisioneel om enige voordeel uit die IT-omgewing te
behaal en oorspandeer gereeld op IT-projekte.
Die Derde King Verslag oor Korporatiewe Beheer (King III) het beheerbeginsels vir IT
omskryf wat vir beide die private en openbare sektor entiteite in die Suid-Afrikaanse konteks
toepaslik is (IODSA, 2009).
Alhoewel generiese IT raamwerke, soos ITIL en COBIT, deur beide private en openbare
sektor entiteite gebruik word om die IT-omgewing te beheer, benodig openbare sektor
entiteite 'n toepaslike IT-beheerraamwerk wat die unieke eienskappe en besigheidsprosesse
van die openbare sektor entiteit ondersteun. Die fokus van hierdie navorsing was gerig op
die identifisering van ’n IT-beheerraamwerk vir die openbare sektor, om openbare sektor
entiteite te ondersteun in die beheer van IT. Aangesien die aard van ’n openbare sektor
entiteit verskil van dié van ’n private sektor entiteit, moet die beheer wat toegepas word ook
verskillend van aard wees en geen toepaslike riglyne vir die openbare sektor is tans
beskikbaar nie.
Entiteite wat in 'n diverse omgewing bedryf word en aan 'n komplekse organisatoriese
struktuur blootgestel is, mag moontlik deur gebruik te maak van 'n top-bodem
beheerraamwerk beperk word (Leopoldi, 2005). Beide hierdie eienskappe is integraal tot
openbare sektor entiteite. 'n Top-bodem en bodem-top beheerraamwerk vervul
verskillende funksies en in die openbare sektor is beide aanslae noodsaaklik vir die beheer
van IT.
Deur gebruik te maak van ’n gekombineerde aanslag en op die unieke eienskappe verwant
aan die openbare sektor entiteite te fokus, kan effektiewe beheerraamwerk ontwikkel
word. Dit sal verseker dat insig in die IT-omgewing en die besigheidsprosesse verkry is en
dat belyning tussen die besigheid en die IT-omgewing vir die openbare sektor bereik is. Die beheerraamwerk wat ontwikkel is sal die openbare sektor entiteit ondersteun om die IT omgewing,
uniek aan die sektor, doeltreffend te beheer. Die openbare sektor is blootgestel
aan skrutinering en bestuur sal nou toegerus wees met 'n beheerraamwerk om die IT
omgewing meer effektief te bestuur.
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An investigation to determine incremental risks to software as a service from a user’s perspectiveIpland, Frederick Ferdinand 12 1900 (has links)
Thesis (MComm)--Stellenbosch University, 2011. / ENGLISH ABSTRACT: Software as a Service (SaaS) – which is a deployment model of cloud computing – is a
developing trend in technology that brings with it new potential opportunities and
consequently potential risk to enterprise. These incremental risks need to be identified in order
to assist in risk management and therefore information technology (IT) governance.
IT governance is a cornerstone of enterprise-wide corporate governance. For many entities
corporate governance has become a statutory requirement, due to the implementation of
legislation such as Sarbanes-Oxley Act of the United States of America.
The research aims to assist in the IT governance of SaaS, by identifying risks and possible
controls.
By means of an in-depth literature review, the study identified 30 key risks relating to the use
and implementation of SaaS from the user’s perspective. Different governance and risk
frameworks were considered, including CobiT and The Risk IT Framework. In the extensive
literature review, it was found that CobiT would be the most appropriate framework to use in
this study. Mapping the risks and technologies from the user's perspective to one or more of
the processes of the CobiT framework, the research found that not all processes where
applicable. Merely 18 of 34 CobiT processes where applicable.
The study endeavoured to identify possible controls and safeguards for the risks identified. By
using the technologies and risks that were mapped to the CobiT processes, a control framework
was developed which included 11 key controls to possibly reduce, mitigate or accept the risks
identified. Controls are merely incidental if it is not linked to a framework. / AFRIKAANSE OPSOMMING: Software as a Service (SaaS) – ‘n ontplooiingsmodel van cloud computing – is ‘n ontwikkelende
tegnologiese tendens wat verskeie moontlikhede, maar daarby ook verskeie risiko’s vir
ondernemings inhou. Hierdie addisionele risiko’s moet geïdentifiseer word om te help met die
bestuur van risiko’s en daarom ook die beheer van Informasie Tegnologie (IT).
IT beheer is ‘n belangrike deel van die grondslag van ondernemingswye korporatiewe beheer.
As gevolg van die implimentering van wetgewing soos die Sarbanes-Oxley wetsontwerp van die
Verenigde State van Amerika, het korporatiewe beheer ‘n statutêre vereiste geword vir
verskeie ondernemings.
Hierdie studie poog om die IT beheer van SaaS by te staan, deur risiko’s en moontlike
beheermaatreëls te identifiseer.
Deur middel van ‘n indiepte literatuur ondersoek het die studie 30 sleutelrisiko’s geïdentifiseer
wat verband hou met die gebruik en implimentering van SaaS vanuit ‘n gebruikersoogpunt.
Verskeie korporatiewe- en risiko raamwerke, insluitende CobiT en The Risk IT Framework, was
oorweeg. Die literatuur ondersoek het egter bevind dat CobiT die mees toepaslikste raamwerk
vir dié studie sal wees. Deur die risiko’s en tegnologieë vanuit ‘n gebruikers perspektief te laat
pas met een of meer CobiT prosesse, het die navorsing bevind dat nie alle prosesse in CobiT van
toepassing is nie. Slegs 18 van die 34 prosesse was van toepassing.
Die studie het ook gepoog om moontlike beheer- en voorsorgmaatreëls vir die risiko’s te
identifiseer. Deur die tegnologieë en risiko’s te gebruik wat gepas is teen die CobiT prosesse, is
‘n beheer raamwerk ontwikkel wat 11 sleutel beheermaatreëls insluit, wat die geïdentifiseerde
risiko’s kan verminder, temper of aanvaar. Beheermaatreëls is slegs bykomstig as dit nie direk
aan ‘n raamwerk gekoppel is nie.
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