https://ir.unisa.ac.za/handle/10500/30872 2026-09-17T21:15:08Z 2026-09-17T21:15:08Z Sewpersadh, Navitha Singh https://ir.unisa.ac.za/handle/10500/33034 2026-08-28T07:32:51Z 2025-07-05T00:00:00Z

Advancing a theory of fraud risk signal detection in external audit engagements Sewpersadh, Navitha Singh This study addresses the persistent challenge of fraud risk within external audit engagements by examining how auditors detect, interpret, and escalate fraud risk signals under conditions of ambiguity, procedural opacity, and institutional constraint. Despite the codification of fraud-related responsibilities in auditing standards, auditors continue to encounter governance and procedural barriers that inhibit signal responsiveness. These constraints contribute to missed fraud risk signals, hesitancy to escalate fraud risk signals, and the erosion of audit credibility. The aim of this research is to develop a contextually grounded substantive theory that explains the interpretive, procedural, and organisational architecture underpinning Fraud Risk Signal Detection (FRSD). This study adopts Glaser’s Traditional Grounded Theory (TGT) within a postpositivist paradigm, critical realist ontology, and modified objectivist epistemology. Thirty semistructured interviews with external auditors across hierarchical levels and firm sizes were conducted, supplemented by eight follow-up engagements. Theoretical sampling, constant comparison, and iterative memo-writing were applied to generate conceptual categories, with literature engagement delayed until saturation to protect theoretical emergence. NVivo was used solely for data retrieval. The resulting FRSD theory explains how auditors manage two core concerns: (1) missed fraud risk signals, and (2) hesitancy to escalate signals that are weak, ambiguous, or procedurally suppressed. This theory is anchored in the core category Audit Firm Governance and Culture, which mediates the legitimacy and traceability of interpretive judgment. It introduces Adaptive Skeptical Vigilance as an enabling mechanism, a governance-conditioned interpretive mindset characterised by overridesensitive reasoning, ethical inquiry, and interrogative challenge. Together, these components structure a six-phase Basic Social Process (BSP) of Institutionalising Vigilance: (1) pre-engagement risk profiling, (2) client risk contextualisation, (3) fraud lens construction and parameterisation, (4) governance-enabled signal interrogation, (5) escalation decision-making, and (6) institutional learning. Risk-parameterised analytics and forensic specialist collaboration operate as signal amplifiers under diagnostic uncertainty. iv Informed by this saturated theory, this study presents seven theoretically derived recommendations for audit firms, regulators, and standard-setting bodies. These include reinforcing governance structures that authorise escalation; embedding skeptical vigilance within audit routines; integrating forensic and data specialists into escalation structures; institutionalising post-engagement learning; and revising standards such as ISA 240 to reflect governance-mediated interpretive infrastructures. These recommendations advance a governance-anchored model of fraud risk vigilance, clarifying that effective FRSD is not a function of individual skepticism alone, but of structurally enabled organisational capacity.; Hierdie studie ondersoek die volgehoue uitdaging van bedrogrisiko binne eksterne ouditopdragte deur te analiseer hoe ouditeure tekens van bedrogrisiko identifiseer, interpreteer en eskaleer onder toestande van dubbelsinnigheid, prosedurele ondeursigtigheid en institusionele beperkinge. Ten spyte van die kodifisering van bedrogverwante verantwoordelikhede in ouditstandaarde, kom ouditeure steeds te staan voor bestuurs- en prosedurele struikelblokke wat hul sensitiwiteit vir risikotekens verhoed. Hierdie beperkings lei daartoe dat risikotekens misgekyk word en dat ouditeure huiwerig is om die tekens te eskaleer; wat die geloofwaardigheid van oudits erodeer. Die doel van die navorsing is om’n substantiewe, kontekstueel-gegronde teorie te ontwikkel wat die interpretatiewe, prosedurele en organisatoriese raamwerk onderlê wat bedrogrisikoteken-opsporing (FRSD) moontlik maak, verduidelik. Die studie maak gebruik van Glaser se Tradisionele Grondteorie (TGT) binne ’n postpositivistiese paradigma, met ’n krities-realistiese ontologie en ’n gewysigde objektivistiese epistemologie. Dertig semi-gestruktureerde onderhoude met eksterne ouditeure van verskillende hiërargiese vlakke en firmasgroottes is gevoer, aangevul deur agt opvolgonderhoude. Teoretiese steekproefneming, konstante vergelyking en iteratiewe opstelling van memo’s is toegepas om konseptuele kategorieë te genereer, terwyl literatuurbenutting doelbewus uitgestel is totdat versadiging bereik is, ten einde teoretiese verskyning te beskerm. NVivo is uitsluitlik vir dataherwinning gebruik. Die gevolglike FRSD-teorie verduidelik hoe ouditeure twee kernprobleme hanteer: eerstens, die miskenning van bedrogrisiko-tekens, en tweedens, die huiwering om tekens wat vaag, dubbelsinnig of prosedureel onderdruk is, te eskaleer. Hierdie teorie is gesentreer rondom die kernkategorie Ouditfirmabestuur en -kultuur, wat die legitimiteit en naspeurbaarheid van interpretatiewe beoordeling bemiddel. Daarin word Aanpasbare Skeptiese Waaksaamheid voorgestel as ’n bemagtigende meganisme, naamlik ’n bestuursafhanklike interpretatiewe ingesteldheid wat gekenmerk word deur sensitiwiteitoorheersende redenering, etiese ondersoek en kritiese bevraagtekening. Tesame struktureer hierdie elemente ’n ses-fase Basiese Sosiale Proses (BSP) van Institusionalisering van Waaksaamheid: (1) risikoprofielsamestelling voor aanvang van die opdrag, (2) kontekstualisering van kliëntrisiko, (3) konstruksie en parameterisering van ’n “bedrog-lens”, (4) bestuursbemagtigde tekenondersoek, (5) vi besluitneming rakende eskalasie, en (6) institusionele leer. Risikogeparameteriseerde analitiese prosedures en samewerking met forensiese spesialiste funksioneer as tekenversterkers onder toestande van diagnostiese onsekerheid. Gebaseer op hierdie versadigde teorie, formuleer die studie sewe teoretiesgefundeerde aanbevelings vir ouditfirmas, reguleerders en standaardstellende liggame. Dit sluit onder meer in: die versterking van bestuurstrukture wat eskalasie legitimeer; die inbedding van skeptiese waaksaamheid in ouditroetines; die integrasie van forensiese en dataspesialiste in eskalasieprosesse; die institusionalisering van leer ná opdragte; asook die hersiening van standaarde soos ISA 240 om bestuursbemiddelde interpretatiewe infrastruktuur te weerspieël. Hierdie aanbevelings bevorder ’n bestuursgeankerde model van bedrogrisiko-waaksaamheid en beklemtoon dat doeltreffende FRSD nie bloot ’n funksie van individuele skeptisisme is nie, maar van struktureel-verankerde organisatoriese kapasiteit afhanklik is .; Lolu cwaningo lwenzelwe ukubheka inselelo ehlala ivela uma kwenziwa ucwaningomabhuku angaphandle ngokuthi kuhlolwe ukuba abacwaningi bamabhuku bazithola kanjani, bazihumushe, futhi bazidlulise kanjani izinkomba zobungozi bezokukhwabanisa ngaphansi kwezimo zokungaqondakali, ukungabonakali kahle kwezinqubo, kanjalo nezingqinamba zesikhungo. Naphezu kokufakwa kwamakhodi ngokwezibopho eziphathelene nokukhwabanisa emazingeni okucwaningwa kwamabhuku, abacwaningi bamabhuku basaqhubeka nokuhlangabezana nezingqinamba kwezokuphatha kanye nezinqubo ezivimbela ukusebenza kwezimpawu zokumelana nesimo. Lezi zingqinamba zinomthelela ekutheni zingabonakali izimpawu zobungozi kwezokukhwabanisa, ungabazane lobuningi bezimpawu zobungozi kwezokukhwabanisa, kanjalo nokungathembakali kwezocwaningomabhuku. Inhloso yalolu cwaningo ukuqhamuka nendlela yokusebenza eqondile enesisekelo futhi ezochaza, ikhombise inqubo, iphinde iveze ukuma kwesakhiwo okusekela Isiqaguli Sezinkomba Zobungozi Kwezokukhwabanisa (FRSD). Lolu cwaningo lusebenzise iGlaser's Traditional Grounded Theory (TGT) ngaphansi kohlelomqondo lokuqondisisa, ubunjalo besimo, kanye nendlela yokwazi izimo eziguquliwe. Lapha kuye kwenziwa izinhlolovo ezivulelekile ezingamashumi amathathu nabacwaningi mabhuku bangaphandle kuwo wonke amazinga ezikhundla kanye nangobungako bamafemu, kwengezwa nangezingxoxo zokulandelela eziyisishiyagalombili. Kuphinde kwasetshenziswa namasampuli endlela yokwenza, ukuqhathanisa, kanye nokuphindelela kokubhalwa kwememo ukuze kutholakale imiqondo eyahlukahlukene, kwabandakanywa nezincwadi ezibambezeleka kuze kube kuqala ukusebenza kwendlela yokuvikela. INVivo isetshenziselwe ukubuyisa imininingo kuphela. Umphumela wendlela yokusebenza kweFRSD uchaza indlela abacwaningi mabhuku abaphatha ngayo izimo ezimbili ezikhathazayo: (1) ukuhluleka ukubona izimpawu zengozi bezokukhwabanisa, kanye (2) nongabazane lobuningi bezimpawu zobungozi kwezokukhwabanisa, ukungacaci, noma ukucindezeleka ngokwenqubo yokusebenza. Le ndlela yokusebenza igxile esigabeni esiwumongo waBacwaningi Bamabhuku Okwengamela Amafemu Nosiko, esilawula ukuba semthethweni viii nokulandeleka okucacisa ngokwahlulela. Le ndlela yethula i-Adaptive Sceptical Vigilance njengendlela enika amandla, indlela yokucabanga icacise ngokunombandela wokuphatha nokucabanga ngobucayi, uphenyo lwezimiso zokuziphatha, kanye nenselelo uma kubuzwa okuthile. Uma sekuhlangene, le minxa yakha izinhlaka eziyisithupha zeBasic Social Process (BSP) of Institutionalizing Vigilance: (1) ukubhekwa kwesimo ngaphambi kokusisebenza, (2) ukubhekelelwa kwengcuphe yekhasimende, (3) ukwakhiwa kweziqaphi kwezokukhwabanisa nokubekwa kwemikhawulo, (4) ukuphenywa kwezinkomba ngokwamandla okubusa, (5) ukukhuphula izinga ekuthatheni izinqumo, kanye (6) nokufunda ngesikhungo. Ukuhlaziya ngokwemikhawulo ebekiwe kanye nokusebenzisana kochwepheshe bezobunhloli kusebenza njengendlela yokwandisa izinkomba ngaphansi kongabazane lwalokho okuhlolwayo. Ngokususela kule ndlela ephelele yokusebenza, lolu cwaningo lwethula izincomo eziyisikhombisa ezisuselwe ezimfundisweni zamafemu acwaninga amabhuku, abalawuli, kanye nezinhlangano ezinquma ngendlela yokusebenza. Lokhu kubandakanya: ukuqinisa izinhlaka zokubusa ezigunyaza ngokunyuswa kwezinga; ukuqashelwa kongabazane ngaphakathi kwezinqubo zokucwaninga; ukuhlanganisa ochwepheshe bezobunhloli kanye nongoti bezemininingo ekubhekeleni ukwanda kwezakhiwo; ukufaka imfundo yaphambilini ibe ngaphansi kwesikhungo; kanye nokubuyekeza izilinganiso ezifana ne-ISA 240 ukuze zibonise ingqalasizinda ecacisa ngokuqondiswa kwendlela yokubusa. Lezi zincomo ziqhubekisela phambili indlela yokubusa enesisekelo ekuqapheni izingozi kwezokukhwabanisa, zicacisa ukuthi impumelelo yeFRSD ayiwona umsebenzi ongenziwa umuntu oyedwa, kodwa kudingeka abasebenzi benhlangano jikelele.

2025-07-05T00:00:00Z Gaehose, Lebogang Gladnes https://ir.unisa.ac.za/handle/10500/32959 2026-08-28T14:45:15Z 2026-05-19T00:00:00Z

Exploring the nature and impact of workplace bullying perpetrated by senior school management towards post-level 1 to 3 educators in Cosmo City secondary schools, City of Johannesburg Gaehose, Lebogang Gladnes This study aims to explore the nature and impact of workplace bullying perpetrated by Senior School Management towards Post-level 1 to 3 educators in secondary schools of South Africa. A qualitative approach was adopted in this study to understand post-level 1 to 3 educators lived experience. In this study, semi-structured interviews through open-ended questions were adopted as a data collection tool. Furthermore, purposive and snowball sampling were employed to sample the participants. The research recruited 16 participants, eight females and eight males, from four public schools in the Cosmo City area. The criteria included eight post-level one educators, four post-level 2 educators, and four post-level 3 educators. Brain and Clarke’s thematic analysis was used to analyse the data. Ethical considerations were considered, such as informed consent, which was given to grant permission from the participants. Anonymity, voluntary consideration, and confidentiality were considered. University of South Africa granted ethical clearance to conduct the research, and further approval was granted by the Gauteng Department of Education. The major findings revealed that post-level 1 to 3 educators are subjected to a wide range of workplace bullying, such as verbal intimidation, psychological manipulation, financial exploitation and sexual abuse. The study further revealed factors contributing to workplace bullying, which consisted of contextual variables, weak policies and reporting mechanisms, lack of job opportunities, limited legal remedies and strong competition for promotional posts. The study further revealed that workplace bullying is linked to financial, physical, and psychological impacts. Power Control Theory and Organizational Justice Theory, which describe how unequal power relations and views of justice influence behaviour within organisations, serve as the study's theoretical lens. These theories stress that workplace bullying by the Senior School Management is rooted in hierarchical power imbalances and reinforced by post-level 1 to 3 educators' experiences of unfair treatment. The findings support and expand on these theories, emphasising how both the perceived injustice and power control sustain bullying in school contexts. The results show the need for more enforcement of anti-bullying regulations and focused training for Senior School Managements to foster responsibility and moral leadership. Furthermore, it is advised that education departments should develop a zero-tolerance culture for workplace bullying in schools, increase monitoring and support systems for impacted post-level 1 to 3 educators, and establish clear reporting procedures. This study aimed to address this gap by exploring the nature and impact of bullying perpetrated by Senior School Management towards Post-level 1 to 3 educators. The research recommended strategies that can be implemented by the Department of Education to develop efficient anti-bullying policies, the school to practice effective bullying mechanisms, and lastly, the education training institutions to establish teacher training workshops for recently hired educators to identify and deal with bullying in the workplace.

2026-05-19T00:00:00Z Khathi, Nelisiwe Cecilia https://ir.unisa.ac.za/handle/10500/32808 2026-08-31T07:41:17Z 2022-08-05T00:00:00Z

Exploration of factors that contribute to police killings at Ethekwini District, Kwazulu-Natal Khathi, Nelisiwe Cecilia This study aimed to explore factors that contribute to police killings at EThekwini District focusing at Inanda and Durban Central police station in KwaZulu-Natal. The main problem that led to this study was the high number of police fatalities recorded in South Africa especially in the province of KwaZulu-Natal (KZN). The study sought to uncover the views of SAPS members, regarding factors that contributed to police killings. As the findings have been articulated and established, the research seeks to enlighten members of the SAPS about the factors that contribute to police killings, and the reviving of police awareness on factors that contribute to police killings. This research was conducted amongst South African Police Service members. The probability sampling was utilized to select SAPS detectives which were interviewed. The researcher used the qualitative research approach and conducted semi-structured interviews using an interview schedule. The interviews were voice recorded and transcribed. The researcher then familiarized herself with the data for in-depth and perceptive analyses. Also, literature and personal experience was utilized in data collection and analysis. The findings of this study indicated that most of the factors that contribute to police killings include but are not limited to, police being killed whilst drinking in the taverns or shebeens carrying state firearms, police involvement in corruption, police behaviour, involvement with gangs and failure to wear bulletproof vests as well as lack of firearm training and physical and tactical training. Other contributory factors were found to be police officers who are involved in taxi industries as owners or as private security, or involved in illegal activities such as drug turf wars where police members are being killed during revenge attacks. The researcher has made recommendations that will assist in the fight against police killings, which include more training of police members when it comes to Section 49 of the CPA, Act 51 of 1977, physical training and creation of basic forensic courses for police members to try and enhance their skills and knowledge in the investigation of crime, as well as more workshops and refresher courses related to murder investigation as well as how police members should conduct themselves with regards to their social lives.

2022-08-05T00:00:00Z Mngadi, Paul Themba Thembinkosi https://ir.unisa.ac.za/handle/10500/32760 2026-08-28T09:03:18Z 2026-05-01T00:00:00Z

Commercialisation and commodification of the gospel in South African Neo-Prophetic churches: A missiological self-regulation framework Mngadi, Paul Themba Thembinkosi The exponential rise of neo-prophetic churches and ministries in South Africa necessitates this investigative study. The recent preponderance of such churches reveals that Christianity lacks a regulatory framework to guide the establishment of churches in South Africa. The commercialisation and the commodification of Christianity in neo-prophetic churches and ministries have led to many abuses and vulnerabilities, and revealed a certain gullibility amongst congregants. The primary research gap this study addresses is the development of a neo-prophetic regulatory framework, with a missiological focus that aligns with the Constitution of South Africa, to curb the malpractices of Neo-Prophets where these occur. Missional imagination serves as a theoretical framework by means of which the phenomenon under study has been conceptualised. The key operational concepts of the study include Missio Dei, Missio Hominum, and Motus Dei, where the missional church is understood as a polycentric entity. The research adopts a qualitative research method, utilising focus groups, in-depth interviews, and observations to generate data. The primary purpose and contribution of this study is to advocate for the establishment of a Neo-Prophetic Council of Churches. This body ought to have the same voice and status as other existing Council of Churches in South Africa. Its primary purpose is to develop a neo-prophetic missional regulatory framework to standardise and regulate practices among neo-prophetic churches and ministries in South Africa. New themes for future study may investigate such a critical intervention as contributing to the reinstatement of Christianity as a credible and humanising religion in South Africa.

2026-05-01T00:00:00Z