Benodigdhede vir hierdie vraestel/Requirements for this paper:

Multikeusekaarte/ Nie-programmeerbare sakrekenaar/ Oopboek-eksamen/ NEE/

X
Multi-choice cards: Non-programmable calculator: Open book examination? NO

Grafiekpapier/ Draagbare Rekenaar/

Graphic paper: Laptop:

EKSAMEN/TOETS KLASTOETS 1 KWALIFIKASIE/ BCOM FORENSIESE

EXAMINATION/TEST: CLASS TEST 1 QUALIFICATION: REKENMEESTERSKAP

MODULEKODE/ FORP112 TYDSDUUR/ 60 min

MODULE CODE: DURATION:

MODULEBESKRYWING/ FORENSIESE REKENINGKUNDE MAKS/ 30

MODULE DESCRIPTION: FORENSIC ACCOUNTANCY MAX:

EKSAMINATORE(E)/ MNR A GROENEWALD DATUM/ 28/02/2018

EXAMINER(S): DATE:

TYD/TIME: 8:30

TOTAAL/TOTAL: 30

FORP112, KLASTOETS 1/ CLASS TEST 1 2018/02/28

Vraag/Question 1 (30 Punte / Marks)

1.1 Oor watter twee ander velde behalwe rekeningkunde moet die forensiese

rekenmeester kennis beskik om sy/haar werk effektief te doen.

Antwoord (enige twee)

 Tegnologie [1/2]– Forensiese data analise en herwinning [1/2]

 Regsprosesse [1/2]– Siviele en kriminele prosesse [1/2]

 Intelligensie [1/2] – Gebruik van openbare inligting en maatskappy bronne [1/2]

Aanvaar ook

 Kriminologie [1/2] – Verstaan van profiele van persone [1/2]

Over which two other fields except accounting, do the forensic accountant require

knowledge to perform their work effectively. [2]

Answer (Any two)

 Technology [1/2] – Forensic data analytic and recovery [1/2]

 Legal process [1/2] – Civil and criminal process [1/2]

 Intelligence [1/2] – Use of public sources and company sources [1/2]

Also accept

 Criminology [1/2] – Understanding the profile of people [1/2]

1.2 Verduidelik twee tipes regulatoriese ondersoeke waarby „n forensiese rekenmeester

betrokke kan raak.

Antwoord

 Ondersoeke vir SARB of FSB oor beleggings strukture soos Ponzi skemas of ander

beleggings strukture wat die relevante Regulasies oortree [1]

 Geldwassery ondersoeke/analise [1]

FORP112, KLASTOETS 1/ CLASS TEST 1 2018/02/28

  Korrupsie ondersoeke oor FCPA, UK Bribery wetgewing [1]

Explain two types of regulatory investigations a forensic accountant can get involved in.

[2]

Answer

 Investigation for the SARB or FSB on investment structures such as Ponzi schemes

or investment structures that contravene Financial Services regulations [1]

 Money laundering investigations/analysis [1]

 FCPA/UK Bribery act investigations [1]

1.3 Bepaal die forensiese rekenmeester se verslag of bedrog of diefstal gepleeg is?

Indien nie, watter ander twee persone is betrokke by die proses om te bepaal of

bedrog of diefstal gepleeg is.

Antwoord

Nee die forensiese rekenmeester bepaal nie of bedrog of diefstal gepleeg is nie. Dit

is die werk van die kriminele regstelsel wat insluit: [1]

 Staatsaanklaers [1], Polisie [1]en Kriminele Regters [1] [maks 2 punte]

Does the forensic accountant‟s report determine whether fraud of theft has been

committed? If not, who is involved in the process to determine whether fraud or theft

has been committed? [3]

Answer

No the report does not determine whether fraud or theft have been committed. The

criminal justice process will and includes [1]

 State prosecutors [1], Police[1] en Criminal judges [1] [max 2 points]

2 Volgens Transparency International beantwoord die volgende vrae/According to

Transparency International answer the following questions:

FORP112, KLASTOETS 1/ CLASS TEST 1 2018/02/28

2.1 Noem twee voorbeelde van publieke korrupsie wat Transparency International

teenstaan

Antwoord [maks 2 punte]

 Swak toegeruste skole, [1]

 vervalste medisyne, [1]

 onvoltooide infrastruktuur (soos paaie en brûe) [1] en

 verkiesings bepaal deur geld is net van die gevolge van korrupsie [1]

List two examples of public corruption that Transparency International opposes. [2]

Answer [max 2 points]

 Poorly equipped schools, [1]

 counterfeit medicine, [1]

 incomplete infrastructure (like roads, bridges etc) and [1]

 elections decided by money are just some of the consequences of public sector

corruption. [1]

2.2 Noem two instansies van waar Transparency International inligting verkry vir die

Publieke Korrupsie indeks en hoeveel bronne moet ‟n land hê om ingesluit te word by

Transparency International se publieke korrupsie indeks.

Antwoord [maks 2 punte vir organisasies en 1 punt vir bronne]

 Wêreldbank [1]

 Wêreld ekonomiese forum [1]

 Afrika Ontwikkelingsbank [1]

n Land moet ten minste 3 bronne hê om ingesluit te wees by die publieke korrupsie

indeks [1]

FORP112, KLASTOETS 1/ CLASS TEST 1 2018/02/28

 List two institutions where Transparency International obtains information from and

how many sources does a country require before it can be included in the Public

Corruption Index. [3]

Answer [max 2 points for institutions and 1 point for number of sources]

 World Bank [1]

 World Economic forum [1]

 African Development Bank [1]

A country needs at least 3 sources to be included in the public corruption index. [1]

2.3 Verduidelik hoe omkopery werk tesame met ‟n voorbeeld van ‟n omkoopbetaling.

Antwoord

Betaling deur verskaffer aan aankoper by ʼn maatskappy of regeringsinstansie [1/2] om

iets in ruil te ontvang soos tenders, kontrakte, bestellings ens [1/2].

Omkoopbetalings sluit in:

 Kontant (bruin koevert) , persoonlike dienste (huis verbeteringe-bou van ʼn braai of),

verniet goedere (horlosies, kar, elektroniese toerusting (tablet /slimfoon) of betaling

van persoonlike uitgawes (kinders se skoolgeld, ander huishoudelike uitgawes) [1]

Explain how bribery works along with an example of bribery payment . [2]

Answer

Payment by a supplier to a buyer of company/government [1/2] to RECEIVE

something (tender, contracts, orders) in return [1/2].

Bribery payments include

Cash (brown envelope), personal services (home improvements- building a braai or

renovating a bathroom), free goods (watches, car, electronic equipment (tablet /smart

FORP112, KLASTOETS 1/ CLASS TEST 1 2018/02/28

 phone) of payment of personal expenses (children's school fees, other household

expenses) [1]

2.4 Watter land het lae vlakke van korrupsie? [enige van die volgende lande]

 Denmark (91), New Zealand (90) Finland (89), Sweden (88), en Switzerland (86)

Which country has low levels of corruption? [any of the following countries] [1]

 Denmark (91), New Zealand (90) Finland (89), Sweden (88), en Switzerland (86)

2.5 Op watter amptenare fokus die FCPA wetgewing en noem een vereiste van die FCPA.

Antwoord

 Betaling van omkoopgeld aan buitelandse publike amptenare [1]

Vereistes (maks 1 punt)

 Vereis dat akkurate rekenkundige rekords gehou word [1]

 en dat daar 'n stelsel van interne beheer is [1]

On which officials do the FCPA focus and list one requirement of the FCPA. [2]

Answer

 Payment of bribes to foreign public officials [1]

Requirements

 Requirements for accurate accounting records for payments and [1]

 a system of internal control [1]

3 Volgens die PWC se ekonomiese misdaad opname beantwood die volgende

vrae/According to PWC economic crime survey answer the following questions:

3.1 Hoeveel persone in hoeveel lande het aan PWC se ekonomiese misdaad opname

deelgeneem.

FORP112, KLASTOETS 1/ CLASS TEST 1 2018/02/28

 Antwoord

 6 337 respondente [1]

How many respondents in how many countries participated in the PWC Economic

crime survey. [1]

Answer

 6337 respondents [1]

3.2 Verduidelik twee kubermisdaad bedreigings kategorieë

Antwoord (Enige van die volgende kategorieë – ½ punt vir die noem van die

kategorie en ½ punt vir die verduideliking)

• Nasionale bedreigings sluit in spionasie and kuber oorlog – Slagoffers sluit in

regerings organisasies, infrastruktuur, energie en IP ryk organisasies

• Insider is nie net jou werknemers maar ook vetrouenswaardige derde partye met

toegang tot sensitiewe data wat nie direk onder jou beheer is nie

• Terroriste is „n relatiewe nuwe bedreiging wat insluit ontwrigting and kuber oorlog –

slagoffers sluit in regerings organisasies, infrastruktuur and energie

• Georganiseerde misdaad sindikaat bedreiging sluit in die diefstal van finansiële of

persoonlike identifikasie inligting (somtyds met samespanning met binne mense) –

slagoffers sluit in finansiële organisasies, handelaars, mediese and gasvryheid

besighede

• Kuber kraker aktiviste bedreiging sluit in diens onderbrekings and reputasie skade

– slagoffers sluit in hoë profiel organisasies en regerings

Explain two cybercrime threat categories. [2]

Answer (1/2 point for listing category and ½ point for explaining it)

FORP112, KLASTOETS 1/ CLASS TEST 1 2018/02/28

• Nation states threats include espionage and cyber warefare – victims include

government agencies, infrastructure, energy and IP rich organisation

• Insiders not only your employees but also trusted third parties with access to

sensitive data who are not directly under your control

• Terrorists still relatively new threat that include disruption and cyber warfare –

victims include government agencies, infrastructure and energy

• Organised crime syndicates threats include theft of financial or personally

identifiable information (sometimes with the collusion of insiders) – victims include

financial institutions, retailers, medical and hospitality companies

• Hactivists threats include service disruptions or reputational damage – victims

include high profile organisations and governments (can include any organisation)

3.3 Verduidelik wat is die verskil tussen kuberbedrog en ‟n uitwissing gebeurtenis.

Antwoord

Monitêre kuberbedrog

"Monitêre kubermisdaad, soos identiteitsmisdaad en kaartbedrog, lei gewoonlik tot

hoofopskrifte [1/2], met miljoene dollars se verliese en baie slagoffers.

Ongeag van die hoë profiel lei dit gewoonlik nie tot die ondergang van 'n maatskappy

nie" [1/2]

Oordrag van welvaart/ Intelektuele eiendom (IE) aanvalle – Uitwissing gebeure

"Die mees kritiese element van kuber misdaad is internasionale kuber spioenasie –

soos die diefstal van kritiese IE soos handelsgeheime, produk inligting,

onderhandeling strategieë soos Coke Cola se resep of Sasol se geheim om

steenkool in petroluem produkte te verander [1/2]

Kuber misdadigers noem dit

FORP112, KLASTOETS 1/ CLASS TEST 1 2018/02/28

  "uitwissing gebeure" want dit kan lei tot skade van biljoene dollars en

vernietiging van 'n lyn van besigheid of 'n maatskappy of 'n groter

ekonomiese sisteem [1/2]

 Nie net is dit moeilik om te identifiseer nie maar dit mag nie eers op 'n

maatskappy se radar wees nie "

Explain the difference between cybercrime and an extinction level event. [2]

Answer

Monetisable cybercrime

"Monetisable cybercrime, such as identity and payment card theft, are the

events that tend to grab the headlines [1/2], with millions of dollars of losses

and as many victims.

Despite their high profile, they rarely pose an existential threat to companies." [1/2]

Transfer-of-wealth/IP attacks – Extinction level events

"The more critical cybercrime facing organisations is that of international cyber

espionage: the theft of critical IP – trade secrets, product information,

negotiating strategies and the like Coca cola‟s recipe of Sasol‟s process to

turn coal into petroleum products [1/2]

Cyber professionals call such breaches “extinction-level events”, and for good

reason:

 the damage could extend to the billions of dollars and include destruction of a

line of business, a company or even a larger economic ecosystem [1/2]

 Not only are these kinds of attacks difficult to detect,they may not even be on

a company‟s threat radar."

4.1 Wie was Donald Cressey?

FORP112, KLASTOETS 1/ CLASS TEST 1 2018/02/28

 Antwoord

Wie is Donald Cressey?

 Studeer by Indiana Univeristy en verwerf Ph.D in Kriminologie wat fokus op geld

verduisteraars (embezzlers) [1/2]

 Onderhoude gevoer met 200 gevangenes in die tronke van die Midwest om uit te vind

wat daartoe lei dat mense oorweldig word deur die versoeking om bedrog te pleeg en

fokus was op die opportunistiese bedrieër [1/2]

Who was Donald Cressey? [1]

Answer

Who is Donald Cressey?

 Studied at Indiana Univeristy and achieved Ph.D in Criminology that focussed on

embezzlers [1/2]

 Interviews with 200 inmates in Midwest prisons and was interested in the

circumstances that led to be overcome by temptation and focussed on the

opportunistic fraudster [1/2]

4.2 Verduidelik watter addisionele element word vervat in die bedrog diamant en

verduidelik twee elemente waaruit dit bestaan.

Antwoord

Vierde element – Vermoë [1/2] [maks 1 punt]

 Bedrog kan nie suksesvol gepleeg word sonder 'n bedrieër wat oor die vermoë

beskik wat insluit persoonlike eienskappe en vermoëns [1/2]

 Vermoë kan die elemente van die bedrog driehoek verander in 'n realiteit [1/2]

Posisie

 Posisie beklee in die organisasie [1/2]

FORP112, KLASTOETS 1/ CLASS TEST 1 2018/02/28

  Navorsing van 1999 dui aan dat CEOs in 70% van rekenkundige bedrog geïmpliseer

is [1/2]

Intelligensie, kreatiwiteit en ego [1/2] [maks 1 punt]

 Intelligente, ervare en kreatiewe mense het 'n goeie verstandhouding van die

swakhede in kontroles [1/2]

 Volgens die ACFE (2003) beroepsverwante bedrog was gepleeg deur

o 51% met 'n baccalaureus graad

o 49% was 40 jaar of ouer [1/2]

 Bedrieërs het ook 'n sterk ego en selfvertroue dat hulle nie ontdek sal word nie [1/2]

 Egotistiese persone is gedrewe om ten alle koste sukses te behaal, is self

geabsorbeer, het selfvertroue en is narsisties [1/2]

Dwang, misleiding en spanning [1/2] [maks 1 punt]

 Bedrieer is oortuigend en 'n "bully" [1/2]

 Sal ander oortuig of 'n atmosfeer skep van vrees [1/2]

 Het die vermoe om konstant vir beleggers, ouditeure en ander te jok en kan

rekord hou van leuns [1/2]

 Die pleeg van 'n bedrieglike daad en om dit geheim te hou skep baie spanning

[1/2]

Explain what is the additional element of the fraud diamond and explain two elements

that are included. [3]

Answer

Fourth element – Capability [1/2] [max 1 point]

FORP112, KLASTOETS 1/ CLASS TEST 1 2018/02/28

  Fraud can't be successfully concealed unless the fraudster has the capability that

includes personal traits and abilities [1/2]

 Capability can use the elements of the fraud triangle and turn it into a reality[1/2]

Position [1/2] [max 1 point]

 Position held in the organisation [1/2[

 Research completed in 1999 indicated that CEOs were implicated in 70% of

accounting fraud [1/2]

Intelligence, creativity and ego [1/2] [max 1 point]

 Intelligent, experienced and creative people have a good understanding of

weaknesses in controls [1/2]

 According to ACFE (2003) occupational fraud were committed by

o 51% with a bachelors degree

o 49% were 40 years or older [1/2]

 Fraudster also have a strong ego and confidence that he will not be detected

[1/2]

 Egoistic person is driven to succeed at all costs, self absorbed, self confident

and narcisstic [1/2]

Coercion, deceit and handling stress [1/2] [max 1 point]

 Fraudster is persuasive or a bully [1/2]

 Will convince others or cultivate of culture of fear [1/2]

 Must be able to lie consistently to investors, auditors and others and keep track

of lies [1/2]

FORP112, KLASTOETS 1/ CLASS TEST 1 2018/02/28

  Committing a fraudulent act and keeping it concealed can be very stressful

[1/2]

5 Jy word by die koshuis gevra om ‟n kort voorlegging te maak oor ID diefstal, deur die

volgende vrae te antwoord./You are requested to compile a short presentation at your

rest regarding ID theft by answering the following questions.

5.1 Noem twee maniere hoe misdadigers jou persoonlike inligting kan misbruik.

Antwoord [enige twee voorbeelde]

Misdadigers kan persoonlike inligting gebruik om jou identiteit toe te eien en

 Verkry kleinhandel- of bankrekeninge soos Woolworths of Mr Price ens of bank

rekening vir bedrieglike transaksies

 Aansoek doen om krediet

 Items aanlyn aankoop op jou rekening soos skoene op Takealot

 Geld trek uit jou bankrekening deur jou pin te gebruik en gekloonde kaart te gebruik

 Vals eise in te dien – mediese fonds, lewensverskering, werkloosheidsversekering

ens

 In sekere gevalle kan misdadigers na jou bank toe gaan en transaksies op jou

rekening doen terwyl hulle jou naboots

List two ways how criminals can abuse your personal information. [2]

Answer [any of the two examples]

Criminals can use Personal Information to assume your Identity and

 Acquire retail or bank accounts such as Woolworths or Mr Price card etc or bank

account for fraudulent transactions

 Apply for credit

FORP112, KLASTOETS 1/ CLASS TEST 1 2018/02/28

  Purchase items online for your account such as shoes from Takealot

 Draw money from your bank account using your pin and cloned card

 Submit fraudulent claims to your insurance, medical aid and UIF

 In some instances, perpetrators go to your bank and make transactions on your

accounts while impersonating you

5.2 Verduidelik hoe kloning (skimming) werk en waar dit kan gebeur

Antwoord

Afskepping ("Skimming") [maks 1 punt]

Afloer ("Shoulder surfing")

 Die misdadigers nader niksvermoedende OTM-gebruikers voor- of ná 'n transaksie

en voer aan dat hulle vir die bank werk. Die teikenpersoon word aangeraai om

sy/haar kaart te "re-aktiveer" deur sy/haar kaart deur 'n "kaart re-aktiveringstoestel"

te trek. [1/2]

 Die "kaartreaktiveringstoestel" is eintlik 'n draagbare afskeppingstoestel. Hierdie tipe

afskepping vereis medepligtiges wat by die OTM rondhang en kliënte se PIN-

nommers afloer. [1/2]

 Die oortreders gebruik die inligting op gesteelde kaarte om 'n vervalsde kaart te skep

en die klante-PIN met die nuwe kaart te koppel om bedrieglike transaksies uit te

voer. [1/2]

Kloning by n OTM

 Kaartafskepping of kaartkloning vind plaas deur 'n kaartafskeppingtoestel te

gebruik om op 'n bedrieglike wyse 'n afskrif van 'n bank se klantbesonderhede,

wat op die magnetiese strook gestoor word (bruin/swart strook aan die

agterkant), op 'n debiet- of kredietkaart te verkry. [1/2]

FORP112, KLASTOETS 1/ CLASS TEST 1 2018/02/28

  Gebeur deur kaartlesers en “pin hole” kameras te installeer op ATM om

sodoende kaart inligting te bekom, [1/2]

 Die klant- en kaartinligting wat deur afskeppingstoestelle gesteel word, word

dikwels gebruik om vervalsde (gedupliseerde) kaarte te skep wat die

misdadigers gebruik om bedrieglike transaksies op 'n slagoffer se rekening te

maak [1/2]

Waar gebeur dit? [maks 1 punt]

 Wanneer jy jou kaart toon vir betaling, loop jy die risiko dat jy die slagoffer van

afskepping kan word. Tog vind die meeste afskeppingsinsidente in SA plaas by

OTM's [1/2] en, tot 'n mindere mate, by groot- en kleinhandelaars wanneer jy

jou bankkaart gebruik om te betaal. [1/2]

Explain one possible danger that relates to ID theft to your fellow students when they

withdraw funds at an ATM. [2]

Answer

Skimming

Shoulder surfing

 The perpetrators approach unsuspecting ATM users prior to or after concluding

a transaction and claim to work for the bank. The target is advised to „re-

activate‟ their cards by swiping the card through a „card reactivating device‟.

[1/2]

 The „card reactivating device‟ is actually a hand held skimming device. This

type of skimming requires accomplices to loiter around the ATM shoulder

surfing for the customer PINs. [1/2]

FORP112, KLASTOETS 1/ CLASS TEST 1 2018/02/28

  The perpetrators use the stolen card information to manufacture a counterfeit

card and match the customer PIN to the new card to make fraudulent

transactions. [1/2]

At the ATM

 Card Skimming or card cloning uses a Card Skimming device to fraudulently

copy bank customer details stored on the magnetic strip (brown/black strip

at the back) on a debit or credit card. [1/2]

 Card readers and pin hole cameras are installed on the ATM to obtain card

information [1/2]

 The customer and card information stolen with skimming devices is often

used to manufacture counterfeit (duplicate) cards which criminals use to

make fraudulent transactions on a victim‟s account. [1/2]

Where will it happen [max 1 point]

 Whenever you present your card for payment you run the risk of being

skimmed. However, the majority of skimming incidents in South Africa are

recorded around ATMs [1/2] and, to a lesser extent, at retail merchants

when bank cards are presented for payments. [1/2]

FORP112, KLASTOETS 1/ CLASS TEST 1 2018/02/28

Benodigdhede vir hierdie vraestel/Requirements for this paper:
Multikeusekaarte/ Nie-programmeerbare sakrekenaar/ Oopboek-eksamen/ NEE/
Multi-choice cards: Non-programmable calculator: Open book examination? NO

Grafiekpapier/ Draagbare Rekenaar/

Graphic paper: Laptop:

EKSAMEN/TOETS KLASTOETS 2 KWALIFIKASIE/ BCOM FORENSIESE

EXAMINATION/TEST: CLASS TEST 2 QUALIFICATION: REKENMEESTERSKAP/BCOM
FORENSIC ACCOUNTING

MODULEKODE/ FORP112 TYDSDUUR/ 60 min

MODULE CODE: DURATION:

MODULEBESKRYWING/ FORENSIESE REKENINGKUNDE MAKS/ 35

MODULE DESCRIPTION: FORENSIC ACCOUNTANCY MAX:

EKSAMINATORE(E)/ MNR A GROENEWALD DATUM/ 26/03/2018

EXAMINER(S): DATE:

TYD/TIME: 8:00

TOTAAL/TOTAL: 35

FORP112, KLASTOETS 2/ CLASS TEST 2 2018/03/26

Vraag/Question 1 [5 punte/marks]

1 Jou vriend vertel dat julle die April vakansie Plettenbergbaai toe gaan want hy het ‘n

kompetisie gewen. Al wat hy moet doen is om sy persoonlike besonderhede te epos

tesame met ‘n klein admin fooi (R500) om die vakansie te bevestig. Verduidelik aan

jou vriend die volgende:

1.1 Wat is uitvissing en die moontlike gevaar van die kompetisie? [3]

Antwoord

Uitvissing ("Phishing") [maks 2 punte]

• Uitvissing is 'n metode van bedrieglike verkryging van persoonlike inligting soos

wagwoorde, identiteitsnommers, kredietkaartbesonderhede en soms, op indirekte

wyse, geld. Oortreders bel jou of stuur 'n e-pos wat blyk asof dit van 'n betroubare

bronne afkomstig is, soos banke, ander finansiële instellings of erkende maatskappye.

[1]

• In tipiese gevalle versoek uitvissings-eposse dat gebruikers hulle kontakbesonderhede

of ander sensitiewe inligting verkry, verifieer of opdateer deur op 'n skakel te klik wat

gebruikers na 'n nagemaakte webtuiste lei ('n webtuiste deur die misdadigers ontwerp

om gebruikers te flous deur hulle te laat dink dit is die ware webtuiste) soos wen van

VK-lotery, SAID-terugbetaling, verifieer bankbesonderhede vanaf jou bank [1]

Gevare [maks 1 punt]

 Aanlyn kompetisie – Weet nie altyd met jy te doen het nie [1]

 Moet persoonlike besonderhede verskaf aan ‘n party wat hy nie ken nie [1]

 Hoekom moet ’n klein admin fooi betaal word? Hy het die kompetisie dan gewen [1]

1.2 Noem twee stappe wat jy moet neem indien jy ‘n slagoffer is van ID diefstal. [2]

Antwoord

FORP112, KLASTOETS 2/ CLASS TEST 2 2018/03/26

  Rapporteer die misdaad onmiddellik aan die polisie [1]

 Lig in jou bank, versekeringsmaatskappy en ander entiteite waar jy tans 'n kliënt is [1]

 Lig in die onderskeie partye wat die gesteelde dokument(e) uitreik, soos die

Departement van Binnelandse Sake vir paspoorte en ID-boekies en die Verkeers- en

Lisensie-owerheid vir bestuurslisensies [1]

 Indien jy vermoed dat jou pos dalk gesteel, weggewend of aan gepeuter is, kontak

die Poskantoor [1]

 Kontak die Suid-Afrikaanse Bedrogvoorkomingsdiens (SAFPS) vir bystand indien jy

'n slagoffer van ID-diefstal is (SAFPS-Hulplynnommer is 0860 101 248) [1]

Your friend tells you that your are going to Plettenberg bay during the April break

because he won a competition. All he has to do is to email his personal details along

with a small admin fee (R500). Explain the following to your friend:

1.1 What is phishing and what is the possible danger of this competition? [3]

Answer

Phishing [max 2 points]

 Phishing is a method of deceitfully obtaining personal information such as

passwords, identity numbers, credit card details and sometimes, indirectly, money.

Perpetrators might call you or send e-mails that appear to be from trusted sources

such as banks, other financial institutions or legitimate companies. [1]

 Typically, Phishing emails request that users obtain, verify or update contact details or

other sensitive financial information by clicking on a link in the email that directs users

to a spoofed website (a website designed by criminals to fool users into thinking that it

is legitimate) such as winning the UK lottery emails, SARS refund, verify banking

details from your bank [1]

FORP112, KLASTOETS 2/ CLASS TEST 2 2018/03/26

 Dangers [max 1 point]

 Online competition – don’t know who you are dealing with [1]

 Need to provide personal information to a party you don’t know [1]

 Why does he need to pay an admin fee of R500? He won the competition [1]

1.2 List two steps you need to take when you were a victim of ID theft. [2]

Answer

 Report the crime to the police immediately. [1]

 Notify your bank, insurance company and other entities where you currently are a

client. [1]

 Notify the party that issues the stolen document(s) such as the Department of Home

Affairs for passports and ID books and the Traffic and Licensing Department for

driver’s licenses. [1]

 If you suspect that your mail may have been stolen, diverted or tampered with

contact the post office. [1]

 Contact the South African Fraud Prevention Services (SAFPS) for assistance if you

are a victim of ID theft (SAFPS Help-Line number is 0860 101 248). [1]

Vraag/Question 2 [15 punte/marks]

2 Beantwoord die volgende vrae/Answer the following questions:

2.1 Gedurende tender bedrog is daar gewoonlik samespanning tussen die bedrieër en ‘n

maatskappy beampte en/of regeringsamptenaar. Verduidelik drie maniere hoe die

bedrieër voordeel oor tenders van die maatskappy beampte en/of regeringsamptenaar

verkry gedurende tenderbedrog?

Antwoord

FORP112, KLASTOETS 2/ CLASS TEST 2 2018/03/26

 Hoe word voordeel verkry?

 Die maatskappybeamptes kan die behoefte identifiseer dat goedere of dienste op

tender moet gaan [1]

 Die maatskappy beampte pas die spesifikasies van die kontrak so aan dat dit die

korrupte maatskappy bevoordeel of verskaf vertroulike inligting aan die maatskappy

om sodoende 'n beter voorstel in te handig [1]

 Gedurende die tendertoekenningsproses sal die omgekoopte beampte die korrupte

maatskappy se voorstel bevorder sodat die kontrak aan hulle toegeken kan word [1]

During tender fraud there is normally collusion between the fraudster and a company

employee and/or public official. Explain three ways a fraudster aims to obtain benefit

about tenders from the company employee or public official during tender fraud? [3]

Answer

How is the benefit obtained

 The company officials might identify a need for goods or services that needs to go

tender

 The company official tailor specifications of the contract for the benefit of the corrupt

company or provide confidential information to this company in order to submit a

better proposal

 During tender award process the corrupted official will favour the corrupt companies

proposal in order to award the contract to them

2.2 Noem een persoon wat aangestel kan word as ’n spookwerknemer.

Antwoord

 Kan 'n werklike persoon wees (vriend of familielid) – maar werk nie vir die werkgewer

nie

FORP112, KLASTOETS 2/ CLASS TEST 2 2018/03/26

  Fiktiewe persoon op loonlys opgelaai

List one person that could be appointed as a ghost employee. [1]

Answer

 Can be a real person (friend or relative) – but not working for the employer

 Fictitious person loaded on the payroll

2.3 Mr Kul is die rekenmeester by ABC Beperk en hy het fiktiewe hotel en

vliegtuigtuigkaartjies eise weggesteek in die rekenkundige stelsel. Watter rekeninge

sal jy ondersoek en watter ondersteunende dokumentasie sal jy aanvra?

Antwoord

Rekeninge

 Balanstaat rekening

 Voorsienings rekening

 Afwag rekening

 Diverse debiteure/krediteure

Dokumentasie [maks 1 punt]

Maatskappy kredietkaart state [1]

Reisagent kwotasies en besprekings [1]

Mr Con is die accountant of ABC Limited and has concealed fictitious hotel bills and

flight tickets in the accounting system. What accounts will you investigate and what

type of supporting documents will you request? [3]

Answer

Accounts

 Provision accounts

FORP112, KLASTOETS 2/ CLASS TEST 2 2018/03/26

  Suspense accounts

 Sundry debtors/creditors

 Difficult to identify because these accounts contain a high volume of transactions

Documents

 Company credit statements

 Travel agent quotations and reservations

2.4 Verduidelik die rol van twee persone wat betrokke sal wees wanneer voorraad te kort

afgelewer word en hoe sal die voorraad wat te kort afgelewer word te boek gestel

word?

Antwoord

Persone [maks 2 punte]

 Drywer [1/2] – In beheer van voorraad op trok terwyl dit vervoer word. Kan ‘n

gedeelte verkoop oppad na klient en ontvangsklerk word omgekoop om die tekort oor

te sien. [1/2]

 Ontvangs klerk by pakhuis [1/2] – Tel nie die voorraad wat afgelewer word nie om

tekort agter te kom nie of is in samewerking met die drywer om die tekort oor te sien.

Teken afleweringsnota asof al die voorraad ontvang is. [1/2]

Rekenkundige verantwoording [maks 1 punt]

Sal soos n gewone voorraad aankoop transaksie lyk maar dit sal n oorbetaling wees

Debiet - Voorraad (insluitend voorraad tekort afgelewer) [1/2]

Krediet - Krediteur (lei tot oorbetaling van krediteur) [1/2]

Explain the role of two persons that will be involved when stock is short delivered and

how will stock that is short delivered be accounted for. [3]

Answer

FORP112, KLASTOETS 2/ CLASS TEST 2 2018/03/26

 Persons

Driver [1/2] – Responsible for goods on route to customer. Sells goods along the way

and bribes receiving clerk to overlook shortage [1/2]

Receiving clerk [1/2] – Don’t count goods on receipt that leads to shortage not being

discovered or is in collusion with the driver and deliberately overlooks the shortage

[1/2]

Accounting for the transaction

Looks like a normal stock purchase but results in an overpayment to the supplier.

Dt Stock (includes stock shortage) [1/2]

Ct Creditors (will result in overpayment) [1/2]

2.5 Hoekom word die kanaal-toestop (channel stuffing) verkoopskema geïmplementeer?

Antwoord

Verkoopsagent wil kommissieteikens bereik [1]

Why is the channel stuffing sales scheme implemented? [1]

Answer

Sales agent wants to achieve sales [1]

2.6 Verduidelik twee verskille tussen ’n Trojan horse virus en ’n computer worm.

Antwoord

Trojan horse verg menslike aksie – oopmaak van n program wat onskadelik lyk [1/2].

Computer worm versprei vanself deur kontakte in jou email sonder menslike aksie

[1/2]

Trojan horse kan nie self repliseer nie [1/2] terwyl ‘n computer worm aanhoudend kan

repliseer deur verskillende kontakte te gebruik. [1/2]

Explain two differences between a Trojan horse virus and a computer worm. [2]

FORP112, KLASTOETS 2/ CLASS TEST 2 2018/03/26

 Answer

Trojan horse requires human intervention – running a programme that appears useful

[1/2]

Computer worm does not require human intervention and spreads itself by using

contacts in your email [1/2]

Trojan horse can’t replicate itself but a computer worm can replicate itself by using

your contacts in your email account.

2.7 Verduidelik hoe werk ’n key logger and watter inlgting wil dit bekom.

Antwoord

 Kan USB of wireless keylogger wees [1/2] wat rekord van sleutel slae op die

rekenaar [1/2]

 Sleutelslae word herwin om vertroulike inligting [1/2] soos wagwoorde vir internet

bank transaksies [1/2]

Explain how a key logger works and what information it wants to obtain. [2]

Answer

Can be a USB of wireless devices [1/2] that records keystrokes on the computer [1/2]

Keystrokes are mined to identify confidential information [1/2] such as passwords for

internet banking transactions [1/2]

Vraag/Question 3 [15 punte/marks]

3.1 Verduidelik die verskil tussen die bestuursmodelle wat voorgestel word volgens die

1973 maatskappywet en die 2008 maatskappywet.

Antwoord

FORP112, KLASTOETS 2/ CLASS TEST 2 2018/03/26

  1973 Maatskappywet is n aandeelhouers belang model wat fokus op

aandeelhouerswaarde [1/2]. Partye betrokke is aandeelhouer, direkteure en

ouditeure [1/2]

 2008 Maatskappywet is ‘n belanghebbende model wat nie net fokus op

aandeelhouerswaarde [1/2] maar ook ander belanghebbendens soos die verskaffers,

werknemers en vakbonde se belange [1/2]

Explain the difference between the management models proposed by the 1973

Company’s Act and 2008 Company’s Act. [2]

Answer

 1973 Companies Act is a shareholders model that focus on shareholder’s value [1/2]

and include parties such as shareholder, director and auditor.[1/2]

 2008 Companies Act is stakeholder model that does not only focus on shareholders

value [1/2] but also on the interest of other parties such as the suppliers, workers and

trade unions [1/2]

3.2 Verduidelik twee redes hoekom die forensiese rekenmeester die verskillende

rolspelers in ‘n maatskappy moet ken.

Antwoord

 Forensiese rekenmeester word aangestel deur Direkteure, Oudit komitees of

Aandeelhouers asook ander belanghebbendes soos vakbonde, werknemers of

krediteure om ondersoeke namens hulle te doen [1]

 Bestuur, interne ouditeur, eksterne ouditeur en forensiese personeel verskaf inligting

wat nodig is gedurende die ondersoek of werk saam met ondersoek span [1]

 Explain two reasons why the forensic accountant needs to know the different

roleplayers in a company. [2]

Answer

FORP112, KLASTOETS 2/ CLASS TEST 2 2018/03/26

  Forensic accountants are appointed by Directors, Audit committees or

shareholders as well as unions, workers and creditors to perform investigations

on their behalf [1]

 Management, internal audit, the external auditor and forensic personnel provide

information that is needed during the investigation or work in conjunction with the

investigation team [1]

3.3 Noem twee tipes maatskappye wat ‘n oudit komitee moet hê.

Antwoord

 Publieke maatskappy

 Maatskappy in staatsbesit

List two types of companies that require an audit comittee. [2]

Answer

 Public companies

 State owned entities

3.4 Verduidelik watter rol wesenlikheid en risiko speel by ‘n eksterne oudit.

Antwoord

 Wesenlikheid dui op die beduidenheid van 'n transaksie of 'n groep transaksies [1]

 Eksterne ouditeur gee dus slegs redelike gerusstelling en nie 100% gerusstelling nie

– Verwagtings gaping [1]

 Eksterne ouditeur voer ouditprosedures uit om inligting te verkry om die risiko van

wesenlike wanvoorstelling te beoordeel. Ouditeur moet oudit uitvoer om die risiko

van wesenlike wanvoorstelling tot 'n aanvaarbare vlak te verlaag [1]

FORP112, KLASTOETS 2/ CLASS TEST 2 2018/03/26

 Explain the role of materiality and risk during an external audit. [3]

Answer

 Materiality equates to the significance of a transaction or a group transactions [1]

 External auditor only provides reasonable assurance and not 100% assurance –

Expectation gap [1]

 External auditor should perform the audit to reduce the risk of material misstatement

to an acceptably low level The auditor performs audit procedures to obtain

information to assess the risk of material misstatement [1]

3.5 Wat is die verskil tussen die eksterne en die interne ouditeure?

Antwoord

Interne ouditeur – Gee gerusstelling oor interne beheer en risikobeheer

bestuursproses [1/2]

Eksterne ouditeur – Lewer ‘n opinie of die finansiële state voorberei is, in alle

wesenlike kenmerke, in ooreenstemming met die relevante finansiële rapporterings

raamwerk (IFRS) [1/2]

What is the difference between the external and internal auditors? [1]

Answer

Internal auditor provides assurance about the internal control environment and risk

management process [1/2]

External auditor expresses an opinion whether the financial statements are prepared,

in all material respects, in accordance with an applicable financial reporting

framework (IFRS) [1/2]

FORP112, KLASTOETS 2/ CLASS TEST 2 2018/03/26

 3.6 Noem twee primêre verantwoordelikhede van ‘n direkteur.

Antwoord (enige 2 van die volgende)

 Die direkteure word aangestel deur die aandeelhouers om die maatskappy namens

die aandeelhouers te bestuur

 Die direkteure is in volle beheer van die maatskappy

 Die direkteure is verantwoordelik om te verseker dat die maatskappy 'n lopende saak

bly en dat dit bedryf word in volhoubare manier

 Die direkteure moet verseker dat hulle effektiewe beheer oor die maatskappy het,

bestuur en beheer van die maatskappy het en betrokke is by alle wesenlike besluite

van die maatskappy

List two primary responsibilities of a director. [2]

Answer (any 2 responsibilities)

 The directors are appointed by the shareholders to manage the company on behalf

of the shareholders

 The directors are in full control of the company

 The directors are responsible to ensure that the company remains a going concern

and it thrives in a sustainable manner

 The directors must ensure that it effectively controls the company, governs, direct

and control the management of the company and is involved in all material

decisions of the company

3.7 Wat behels risiko beheer en hoe word bedrog risiko daarby ingesluit?

Antwoord

 Risiko bestuur is die manier hoe bestuur probeer om die balans tussen die

geleenthede wat dit ontsluit te optimaliseer deur die neem van risiko's [1] \

FORP112, KLASTOETS 2/ CLASS TEST 2 2018/03/26

  en die koste van die beskerming van die waarde van die maatskappy tydens die

neem van die risiko [1]

 Ekonomiese misdaad is ʼn besigheidsrisiko en moet soos enige ander

besigheidsrisiko hanteer word [1]

What does risk management entail and how is fraud risk included in it? [3]

Answer

 Risk management is the way management tries to optimise the balance between the

opportunities it unlocks by taking risk, [1]

 and the cost of protecting the value the company is putting at risk.[1]

 Economic crime is a business risk and should be treated like any other business risk

[1]

FORP112, KLASTOETS 2/ CLASS TEST 2 2018/03/26

KLASTOETS: Mei/May 2018 GRADE/DIPLOMA: B Com FORP

VAKKODE: FORP112 DUUR: 30 min

VAK: MAKS: 15

EKSAMINATORE: D Aslett DATUM: 11/05/2018

TYD: 09h30
MODERATOR: A van Zyl

Beantwoord al die vrae / Answer all the questions

Vraag 1 / Question 1 [4 Punte / Marks]

Verduidelik hoe die Suid-Afrikaanse reg ontwikkel het // Explain how the South African law
developed

 Die SA regstelsel het sy ontstaan in die Romeinse Reg, wat onder die konings,
die era as republiek en die daaropvolgende keisers ontwikkel het en toe deur
Keiser Justinianus in wetboeke opgeskryf is;
 Die resepsie van hierdie regstelsel in Europa het tot verdere uitbreiding gelei,
veral onder invloed van die Kanonieke Reg, die Glossatore en Kommentatore;
 Die ontwikkeling daarvan deur die Hollandse skrywers het tot die Romeins-
Hollandse reg gelei wat deur Van Riebeeck na die Kaap gebring is.
 In Suid-Afrika het die kolonisering onder Brittanje bepaalde Engelse invloede in
die Romeins-Hollandse Reg meegebring

 The SA law owes its origins to the Roman Law, which developed under the
kings, the era of the republic and the Caesars which followed and was then
written into law books by Justine Caesar;
 The reception of this legal system into Europe led to further development under
influence of the Canon Law, the Glossators and Commentators.
 The development of the law by the Dutch jurists led to the Roman-Dutch law
which was brought to the Cape by Van Riebeeck
 When South Africa was colonised by the British the law system was subjected
to influences from English Law

Vraag 2 / Question 2 [7 Punte / Marks]

Noem die bronne van die SA reg // List the sources of the SA law

Grondwet; Wetgewing; Regspraak; Gemene Reg, Inheemse Reg, Gewoonte Reg;

Moderne Skrywers.

FORP112 1/2
Constitution; Statutory Law; Case Law; Common Law; Indigenous Law; Customary
Law; Modern Writers.

Vraag 3 / Question 3 [4 Punte / Marks]

Bespreek die verkille tussen ratio decidendi en obiter dictum is in ‘n hofuitspraak // Discuss
the differences between ratio decidendi and obiter dictum in a court judgment

Ratio decidendi:
 Skep ʼn presedent
 Behels die redes vir die beslissing en die regsreëls wat die hof toegepas het om
tot die beslissing te kom.
Obiter dicta:
 Skep nie ʼn presedent nie
 Behels uitlatings in die verbygaan waar die hof na hipotetiese of denkbeeldige
gevalle verwys.

Ratio decidendi:
 Creates a precedent
 Comprises the Reasons for the decision and the rules that the court applied to get
to the decision.
Obiter dicta:
 Does not set a precedent
 Comprises remarks in passing where the court refers to hypothetical or fictitious
examples.

TOTAAL / TOTAL 15

FORP112 2/2