Zobrazeno 1 - 10
of 40
pro vyhledávání: '"Heinz Eckart Klingelhöfer"'
Publikováno v:
Africa’s Public Service Delivery & Performance Review, Vol 12, Iss 1, Pp e1-e14 (2024)
Background: In the fourth-year period (2018–2019 to 2021–2022) of the Public Finance Management Act (PFMA) audit, the Auditor-General South Africa (AGSA) reported that the Department of Water and Sanitation (DWS) had incurred approximately R1.7 b
Externí odkaz:
https://doaj.org/article/59b17fd201ba48d2a9989565161e3d0d
Autor:
Oluwatoyin Esther Akinbowale, Heinz Eckart Klingelhöfer, Mulatu Fekadu Zerihun, Polly Mashigo
Publikováno v:
Heliyon, Vol 10, Iss 1, Pp e23491- (2024)
Purpose: Cyberfraud is a global problem, which has negative impacts on the financial institutions, global economy and the public. The existing policy and regulatory frameworks for mitigating cyberfraud in South African banks are not holistic, thus, t
Externí odkaz:
https://doaj.org/article/81de41d7a9514bbeac3fd7e4306d128e
Publikováno v:
Cogent Economics & Finance, Vol 11, Iss 1 (2023)
AbstractThe purpose of this study is to investigate the application of forensic accounting techniques in relation to fraud risk mitigation. This study employed an explanatory research design and a qualitative approach accompanied with a purposive sam
Externí odkaz:
https://doaj.org/article/ed4d064c853d419f9ffdc8894d67a2dd
Publikováno v:
Heliyon, Vol 8, Iss 12, Pp e12054- (2022)
The main objective of this study is to employ the four perspectives of the Balanced Scorecard (BSC) for the analysis of cyberfraud in the South African Banking industry. In addition, this study develops a BSC strategic management control framework fo
Externí odkaz:
https://doaj.org/article/bd7c6c451429474abfa15abb08db034c
Analytical hierarchy processes and Pareto analysis for mitigating cybercrime in the financial sector
Publikováno v:
Journal of Financial Crime. 29:984-1008
Purpose The purpose of this study is to use a decision support model based on the Analytical Hierarchy Process (AHP) and Pareto analysis (PA) for ranking the impact of different kinds of cybercrime in organisations in the financial sector to support
Publikováno v:
SSRN Electronic Journal.
Purpose The purpose of this study is to assess the impact of cyberfraud in the South African banks with the aim to provide recommendations to effectively mitigate it. Design/methodology/approach The study uses a qualitative approach involving the use
Publikováno v:
Journal of Financial Crime. 27:1253-1271
Purpose The purpose of this study is to develop an innovative approach of combating economic crime using the forensic accounting techniques. Design/methodology/approach The approach considered the identification of the effective forensic accounting t
Publikováno v:
International Journal of Business Continuity and Risk Management. 12:131
Autor:
Heinz Eckart Klingelhöfer
Durch den Wandel des gesellschaftlichen Umfelds und den wachsenden Stellenwert der Umweltpolitik gewinnt die Entsorgung immer größere Bedeutung im betrieblichen Handeln. Heinz Eckart Klingelhöfer analysiert zunächst die volkswirtschaftlichen und