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Forensic accounting and fraud investigation methodologies [14] are different than internal auditing. [15] Thus forensic accounting services [16] and practice should be handled by forensic accounting experts, not by internal auditing experts. Forensic accountants may appear on the crime scene a little later than fraud auditors; their major ...
In South Africa, the grading system used in secondary schools until 2008 (when the education minister implemented Outcomes Based Education or OBE curriculum) was as follows:
Professional bodies are also responsible for administering training and examinations for students and members. The primary bodies in each country are affiliated to the International Federation of Accountants while a few do not belong to IFAC as they operate more like specialist bodies helping the work of accountants and auditors such as the ...
The South African Qualifications Authority (SAQA) is a statutory body, regulated in terms of the National Qualifications Framework Act No. 67 of 2008. [2] It is made up of 29 members appointed by the Minister of Education in consultation with the Minister of Labour.
Forensic accountants need to have a great deal of access to information regarding the company they are investigating or assisting. The information will determine how much a person actually makes, the worth of a business, if there has been fraudulent activity, who committed the fraud, everyone involved, how much was taken from the company, where the money went, and how much can be recovered.
Before the 1990s, the standard Matric Certificate with Endorsement was worded as "Examination result – Passed with full exemption". This wording meant that the candidate passed their NSC exams with exemption from entrance exams when applying for University entrance. As of 2005, the new passing standards are Certificate, Diploma, and Bachelor. [3]
The grades A to E are passing grades, while F denotes failure. Grades A, C and E all have different requirements and the requirements for A are, naturally, the hardest to reach. The grades B and D are given when a student has met all the requirements for the grade below (E or C) and a majority of the requirements for the grade above (C or A). [49]
Based on the report of forensic auditor appointed by banks the latter declares an account as fraud or wilful defaulter [5] and such procedure was missing earlier. [2] The guidelines are being drafted after consulting RBI, Ministry of corporate affairs, the comptroller and auditor general of India, and the Securities and Exchange Board of India ...