Text in Afrikaans / Die primere doelstelling met hierdie studie was om 'n kritiese beskouing van die staat van kontantvloei-inligting (hierna genoem die staat) as element van finansiele verslagdoening te verskaf met die oog op die identifisering van moontlike leemtes, tekortkominge en nut wat die gebruikers van die staat ondervind. Die studie dui daarop dat alhoewel daar 'n aantal leemtes en tekortkominge in die huidige staat is, daar wei 'n behoefte aan die kant van die gebruiker na 'n staat van kontantvloei-inligting as deel van die finansiele state bestaan. Die waarde van sodanige staat is deurgaans in die literatuurstudie sowel as met die empiriese studie beklemtoon. Dit het ook in die studie na vore gekom dat die staat vir gebruikers van groot waarde is in die evaluering van solvensie en risiko in bepaalde ondernemings. Die gebruikswaarde van die staat maak dit dringend noodsaaklik dat daar onverwyld aandag aan die leemtes geskenk moet word. Verskeie aanbevelings vir 'n verbeterde staat van kontantvloei-inligting word dan ook in hierdie studie gemaak en dit sluit 'n moontlike model in. 'n Aantal aanbevelings rondom die praktiese aspekte van die gebruik van die staat word ook gemaak, omdat dit die potensiaal het om 'n onmisbare hulpmiddel vir die gebruiker te word. / The prime objective of this study was to take a critical look at the cash flow information statement (hereinafter named the statement) as an element of financial reporting. It was based on the experience of the users in view of identifying possible gaps, shortcomings and benefits. The study suggests that a definite need occurs from the users side for cash flow information as part of the financial statements. It was also evident from the study that the statement is a very important tool for the evaluation of solvency and risk. The usability of the statement necessitates that attention be given to the gaps. Several recommendations, including a possible model were made for an improvement in the statement. A number of recommendations were also made regarding practical aspects for the use of the statement, since it has the potential to be an indispensable tool for users. / Financial Accounting / M. Com. (Accounting)

Il est une idée généralement admise consistant à dire que la fonction de Compliance officer est conçue autour d'une obligation de moyen, négative pour la fonction. Nos travaux nous ont amenés à conclure de la nécessité de poser une notion d'intégrité financière dont la définition réponde également aux exigences des missions du Compliance officer. il s'agit ainsi d'envisager les outils techniques et juridiques inhérents au poste de Compliance officer. Ces outils trouvent leur fondement logique dans la notion d'intégrité financière, à l'issue d'un examen clinique du poste de Compliance officer. La nécessité d'une notion qui soit fonctionnelle amène à retenir que l'intégrité financière consiste en la protection de la circulation légitime de la monnaie et des obligations monétaires. Les réflexions autour de cette notion d'intégrité financière permettent d'isoler une notion d'intégrité qui est opératoire dans la lutte contre la criminalité financière. Ainsi, au même titre qu'il y a dans les sciences criminelles un champ d'étude consacré à l'intégrité physique ou morale de la personne, il était souhaitable que fût identifié un champ d'étude consacré à la circulation de la monnaie. La conséquence d'une telle approche consiste en la reformulation des besoins des institutions impliquées dans la lutte contre la criminalité financière et à une redéfinition de l'offre de formation universitaire sur cette thématique. / People think that the function of Compliance Officer is conceived on an obligation of means. Then, the Compliance Officer is rather seen as "spoilsport". Therefore, seeking for the element for lack of which the Compliance Officer could not be effective became a necessity. Our thoughts lead us to conclude about the need to put down a financial integrity notion whose definition also answers to the duty of the Compliance Officer. Furthermore, we wanted to have a clinical look on the position of Compliance Officer. The will to have a definition of the financial integrity that can be practical has leaded us to retain that financial integrity was the guarding of the rightful flow of money and monetary debentures. Put in those terms, the definition of the financial integrity firstly required presenting monetary items and their protection system. Then, the operating qualities of such a notion in the achievement of the Compliance Officer duty needed to be presented secondly. Beyond the only purpose of the Compliance Officer, our thoughts about the notion of financial integrity aimed at isolating an integrity notion that could be functional in the fight against financial criminality. In other words, as there is a field dedicated to the study of physical or moral integrity of a person, it was desirable that a field dedicated to the flow of money and monetary items could be identified in criminal sciences. Such an approach could participate to reword the needs of financial institutions involved in the fight against crime, and to redefine the university schedule of training by basing the learning process of financial methods on the circulation of items and the monetary objects.

Text in Afrikaans / Die primere doelstelling met hierdie studie was om 'n kritiese beskouing van die staat van kontantvloei-inligting (hierna genoem die staat) as element van finansiele verslagdoening te verskaf met die oog op die identifisering van moontlike leemtes, tekortkominge en nut wat die gebruikers van die staat ondervind. Die studie dui daarop dat alhoewel daar 'n aantal leemtes en tekortkominge in die huidige staat is, daar wei 'n behoefte aan die kant van die gebruiker na 'n staat van kontantvloei-inligting as deel van die finansiele state bestaan. Die waarde van sodanige staat is deurgaans in die literatuurstudie sowel as met die empiriese studie beklemtoon. Dit het ook in die studie na vore gekom dat die staat vir gebruikers van groot waarde is in die evaluering van solvensie en risiko in bepaalde ondernemings. Die gebruikswaarde van die staat maak dit dringend noodsaaklik dat daar onverwyld aandag aan die leemtes geskenk moet word. Verskeie aanbevelings vir 'n verbeterde staat van kontantvloei-inligting word dan ook in hierdie studie gemaak en dit sluit 'n moontlike model in. 'n Aantal aanbevelings rondom die praktiese aspekte van die gebruik van die staat word ook gemaak, omdat dit die potensiaal het om 'n onmisbare hulpmiddel vir die gebruiker te word. / The prime objective of this study was to take a critical look at the cash flow information statement (hereinafter named the statement) as an element of financial reporting. It was based on the experience of the users in view of identifying possible gaps, shortcomings and benefits. The study suggests that a definite need occurs from the users side for cash flow information as part of the financial statements. It was also evident from the study that the statement is a very important tool for the evaluation of solvency and risk. The usability of the statement necessitates that attention be given to the gaps. Several recommendations, including a possible model were made for an improvement in the statement. A number of recommendations were also made regarding practical aspects for the use of the statement, since it has the potential to be an indispensable tool for users. / Financial Accounting / M. Com. (Accounting)