https://ir.unisa.ac.za/handle/10500/13890 2026-08-03T12:03:47Z https://ir.unisa.ac.za/handle/10500/32681 Effectiveness of financial management in public sector a case of Department of Employment and Labour, the Eastern Cape, South Africa Fodi, Mzukisi An investigative study evaluated a financial management framework's effectiveness in resolving financial management issues and improving financial performance. The researcher utilized quantitative research methods such as probability sampling and descriptive statistics for data analysis, including Pearson-Pearson correlations and multiple regression analysis to test hypotheses. The study adhered to ethical standards by ensuring participant protection, privacy, confidentiality, anonymity, and informed consent. Data analysis revealed key themes including internal controls, financial governance, financial reporting, financial management, and financial reconciliation. It was found that the department lacked training for finance employees, knowledge from external auditors, budget monitoring mechanisms, accurate fixed assets reconciliation, and a system to prevent irregular expenditure. Recommendations included reviewing training policies, providing workshops for finance officials, ensuring audit readiness, strengthening duties and responsibilities, implementing systems to prevent unauthorized access, introducing expenditure approval templates, and requiring budget approval before expenditure. The study found that the existing financial management framework is effective but identified areas in need of improvement. 2026-01-01T00:00:00Z https://ir.unisa.ac.za/handle/10500/32672 A framework for accounting information quality and shareholder value in listed consumer goods companies in Nigeria Abdullateef, Sheriff The role of accounting information quality, in explaining variations in the determinants of shareholder value—share prices and stock returns—has long been a subject of discussion in accounting research. Researchers developed the value relevance model as a measure of accounting information quality, and it has remained the dominant measure in the literature. However, it has not been sufficient in operationalising the fundamental qualities of accounting information – relevance and reliability – as prescribed by the Conceptual Framework for Financial Reporting. This study examines the extent to which accounting information quality, proxied by accounting-based measures of earnings quality, impacts shareholder value as measured by stock returns. It also tests whether there is a causal relationship between earnings quality and shareholder value. The study employs a correlational and causal research design, using quantitative methods and secondary data from consumer goods companies listed on the Nigerian Stock Exchange (NSE). Given cross-sectional dependence in the panel data, the Arellano-Bond dynamic panel-data estimator was adopted to test the hypothesis. The study found that only earnings persistence significantly impacts stock returns, negatively. Other earnings quality measures, including accrual quality, have a negative but statistically insignificant impact on stock returns. Earnings predictability and earnings smoothness, on the other hand, have positive but also statistically insignificant impacts on stock returns. The results of the pairwise Granger-causality tests revealed that none of the earnings quality measures used in this study Granger-cause stock returns. However, the study's findings showed reverse causality, with stock returns Granger-causing earnings persistence and the return on assets. Analysing the interrelationships among the earnings quality measures indicates a strong one-way causality from accrual quality to earnings predictability. In either direction, no significant causal relationships were found between earnings persistence and accrual quality, earnings persistence and earnings predictability, or between earnings persistence and earnings smoothness. Likewise, no Granger causality was observed between earnings smoothness and earnings predictability, suggesting that these aspects of earnings quality tend to operate independently in the sampled firms. The study therefore demonstrates that, to fully understand the impact of earnings quality on stock returns, it is crucial to broaden the scope of explanatory variables to examine how external factors interact with fundamental accounting information to determine changes in stock returns. The study contributes to knowledge by developing a framework for the observed relationship between earnings quality and stock returns, grounded in the efficient market hypothesis and its interaction with information asymmetry and agency theory. Finally, the study recommends that investors look beyond earnings quality and consider macroeconomic trends, behavioural biases, and firm-specific financial strength, and suggests the need for further research to investigate whether behavioural biases or market anomalies might explain the counterintuitive results 2025-11-01T00:00:00Z https://ir.unisa.ac.za/handle/10500/32628 Factors influencing internal control system effectiveness and its impact on organisational performance and audit outcomes in South African Municipalities Nzimande, Andile The ineffectiveness of internal control systems in South African municipalities has contributed to persistent governance failures, weakened accountability mechanisms, and service delivery inefficiencies. These deficiencies have exacerbated irregular and wasteful expenditure, weakened financial and performance management practices, and ultimately contributed to deteriorating audit outcomes across municipalities. This study analyses the factors influencing internal control system effectiveness and its impact on organisational performance and audit outcomes. In particular, the study models organisational performance, conceptualised as a multidimensional construct grounded in the Balanced Scorecard framework, comprising financial, operational, and customer dimensions, as a mediating mechanism through which internal control effectiveness influences audit outcomes. The study empirically tests an extended model integrating the COSO framework and the Balanced Scorecard by incorporating additional determinants of internal control effectiveness, namely human resource competency, corporate governance, and big data analytics. Prior studies have predominantly examined internal control effectiveness using traditional COSO dimensions while overlooking the combined influence of governance capability, human resource competency, and data-driven analytical capabilities on organisational performance and audit outcomes. Furthermore, the study integrates financial, operational, and customer performance dimensions to assess the impact of internal control systems on a balanced view of organisational performance and audit outcomes. A quantitative, cross-sectional survey design was employed, with data collected from 320 participants. The participants included municipal management teams and internal and external assurance providers involved in designing, implementing, and executing internal controls in South African municipalities. Structural equation modelling (SEM) was employed for all model testing procedures, using AMOS. The study adopted purposive and snowball sampling methods. Validity and reliability thresholds were satisfactorily achieved before all structural model assessments were conducted. The findings confirmed the control environment, risk assessment, control activities, information and communication, monitoring activities, human resource competency, corporate governance, and big data analytics as factors influencing internal control effectiveness. Effective internal control was found to positively influence both financial and non-financial aspects of organisational performance within the municipalities. Financial performance was identified as a significant predictor of both operational and customer performance, underscoring its essential role in the success of municipalities. Additionally, the study validated the positive relationship between audit outcomes and financial and operational performance, suggesting that effective internal control systems enhance financial and operational performance, which subsequently positively influences auditors’ assessments. This study addresses a gap in internal control systems research by empirically validating the factors influencing internal control system effectiveness within South African municipalities. The findings provide actionable insights for public sector managers, auditors, and policymakers in enhancing internal control systems while also improving organisational performance and audit outcomes. The study further contributes to public sector internal control literature by validating an integrated internal control, organisational performance, and audit outcome framework within the context of a developing economy.; Ukungasebenzi kahle kwezinhlelo zokulawula zangaphakathi komasipala baseNingizimu Afrika kube nomthelela ekwehlulekeni kokubusa okuqhubekayo, izindlela zokubamba isibopho ezibuthakathaka, kanye nokungasebenzi kahle kokulethwa kwezinsizakalo. Lokhu kuntuleka kuye kwandisa ukusetshenziswa kwemali okungajwayelekile nokuchitha imali, kwanciphisa imikhuba yokuphatha ezezimali kanye nokusebenza, futhi ekugcineni kwaba nomthelela ekuwohlokeni kwemiphumela yokuhlolwa kwezimali komasipala. Lolu cwaningo luhlaziya izici ezithonya ukusebenza kahle kohlelo lokulawula lwangaphakathi kanye nomthelela walo ekusebenzeni kwenhlangano kanye nemiphumela yokuhlola. Ikakhulukazi, ucwaningo lubonisa ukusebenza kwenhlangano, okucatshangwa njengokwakhiwa okunezinhlangothi eziningi okusekelwe ohlakeni lwe-Balanced Scorecard, oluhlanganisa ubukhulu bezezimali, bokusebenza, kanye nobamakhasimende, njengendlela yokuxazulula lapho ukusebenza kahle kokulawula kwangaphakathi kuthonya imiphumela yokuhlola. Lolu cwaningo luhlola ngokwesayensi imodeli ende ehlanganisa uhlaka lwe-COSO kanye ne-Balanced Scorecard ngokufaka ezinye izinto ezibangela ukusebenza kahle kokulawula kwangaphakathi, okungukuthi ikhono labasebenzi, ukuphathwa kwezinkampani, kanye nokuhlaziywa kwedatha enkulu. Izifundo zangaphambilini zihlole kakhulu ukusebenza kahle kokulawula kwangaphakathi kusetshenziswa izilinganiso zendabuko ze-COSO ngenkathi zinganaki ithonya elihlanganisiwe lamandla okubusa, ikhono labasebenzi, kanye namakhono okuhlaziya aqhutshwa idatha ekusebenzeni kwenhlangano kanye nemiphumela yokuhlola. Ngaphezu kwalokho, lolu cwaningo luhlanganisa izilinganiso zezimali, zokusebenza, kanye nokusebenza kwamakhasimende ukuze kuhlolwe umthelela wezinhlelo zokulawula zangaphakathi embonweni olinganiselayo wokusebenza kwenhlangano kanye nemiphumela yokuhlola. Kwasetshenziswa umklamo wokuhlola obanzi, onezigaba ezahlukene, kanye nedatha eqoqwe kubahlanganyeli abangama-320.. Abahlanganyeli babehlanganisa amaqembu okuphatha omasipala kanye nabahlinzeki bokuqinisekisa bangaphakathi nabangaphandle ababandakanyeka ekuklameni, ekusebenziseni nasekwenzeni izilawuli zangaphakathi komasipala baseNingizimu Afrika. Ukumodela kwe-Structural equation (SEM) kwasetshenziswa kuzo zonke izinqubo zokuhlola amamodeli, kusetshenziswa i-AMOS. Ucwaningo lwasebenzisa izindlela zokuthatha amasampula ezihloselwe injongo kanye neze-snowball. Imingcele yokuqinisekisa kanye nokuthembeka yafezwa ngendlela eyanelisayo ngaphambi kokuba kwenziwe konke ukuhlolwa kwemodeli yesakhiwo. Okutholakele kuqinisekisile indawo yokulawula, ukuhlolwa kwezingozi, imisebenzi yokulawula, ulwazi nokuxhumana, imisebenzi yokuqapha, ikhono labasebenzi, ukuphathwa kwezinkampani, kanye nokuhlaziywa kwedatha enkulu njengezici ezithonya ukusebenza kahle kokulawula kwangaphakathi. Ukulawulwa kwangaphakathi okuphumelelayo kutholakale ukuthi kuthonya kahle izici zezimali kanye nezingezona ezezimali zokusebenza kwenhlangano ngaphakathi komasipala. Ukusebenza kwezezimali kuhlonzwe njengesibikezelo esibalulekile sokusebenza kanye nokusebenza kwamakhasimende, okugcizelela indima yaso ebalulekile empumelelweni yomasipala. Ngaphezu kwalokho, ucwaningo luqinisekisile ubudlelwano obuhle phakathi kwemiphumela yokuhlolwa kwezimali kanye nokusebenza kwezezimali kanye nokusebenza, okuphakamisa ukuthi izinhlelo zokulawula zangaphakathi ezisebenzayo zithuthukisa ukusebenza kwezezimali kanye nokusebenza, okuthi kamuva kube nomthelela omuhle ekuhlolweni kwabahloli bezimali. Lolu cwaningo lubhekana negebe ocwaningweni lwezinhlelo zokulawula zangaphakathi ngokuqinisekisa ngobufakazi izici ezithonya ukusebenza kahle kohlelo lokulawula lwangaphakathi komasipala baseNingizimu Afrika. Okutholakele kunikeza ukuqonda okusebenzayo kubaphathi bomkhakha womphakathi, abahloli bamabhuku, kanye nabenzi bezinqubomgomo ekuthuthukiseni izinhlelo zokulawula zangaphakathi ngenkathi futhi kuthuthukisa ukusebenza kwenhlangano kanye nemiphumela yokuhlolwa kwamabhuku. Lolu cwaningo luphinde lunikele ezincwadini zokulawula zangaphakathi zomkhakha womphakathi ngokuqinisekisa uhlaka lokulawula kwangaphakathi oluhlanganisiwe, ukusebenza kwenhlangano, kanye nohlaka lomphumela wokuhlolwa kwamabhuku ngaphakathi komongo womnotho osathuthuka.; Die ondoeltreffendheid van interne beheerstelsels in Suid-Afrikaanse munisipaliteite het bygedra tot volgehoue bestuursmislukkings, verswakte aanspreeklikheidsmeganismes en ondoeltreffende dienslewering. Hierdie tekortkominge het onreëlmatige en verkwistende uitgawes vererger, finansiële en prestasiebestuurspraktyke verswak, en uiteindelik bygedra tot verslegtende oudituitkomste in munisipaliteite. Hierdie studie analiseer die faktore wat die doeltreffendheid van interne beheerstelsels beïnvloed en die impak daarvan op organisasieprestasie en oudituitkomste. In die besonder modelleer die studie organisasieprestasie, gekonseptualiseer as ʼn multidimensionele konstruk gegrond op die Gebalanseerde Telkaart-raamwerk, wat finansiële, operasionele en kliëntdimensies insluit, as ʼn bemiddelende meganisme waardeur interne beheerdoeltreffendheid oudituitkomste beïnvloed. Die studie toets ʼn uitgebreide model wat die COSO-raamwerk en die Gebalanseerde Telkaart integreer empiries deur bykomende determinante van interne beheerdoeltreffendheid in te sluit, naamlik menslikehulpbronbevoegdheid, korporatiewe bestuur en groot data-analise. Vorige studies het hoofsaaklik interne beheerdoeltreffendheid ondersoek deur middel van tradisionele COSO-dimensies terwyl die gekombineerde invloed van bestuursvermoë, menslikehulpbronbevoegdheid en datagedrewe analitiese vermoëns op organisasieprestasie en oudituitkomste oor die hoof gesien is. Verder integreer die studie finansiële, operasionele en kliëntprestasiedimensies om die impak van interne beheerstelsels op ʼn gebalanseerde beskouing van organisasieprestasie en oudituitkomste te bepaal. ʼn Kwantitatiewe, dwarssnit-opname-ontwerp is gebruik, met data wat van 320 deelnemers ingesamel is. Die deelnemers het munisipale bestuurspanne en interne en eksterne versekeringsverskaffers ingesluit betrokke by die ontwerp, implementering en uitvoering van interne beheermaatreëls in Suid-Afrikaanse munisipaliteite. Strukturele vergelykingsmodellering (SEM) is vir alle modeltoetsprosedures gebruik, met behulp van AMOS. Die studie het doelgerigte en sneeubal-steekproefmetodes aangeneem. Geldigheid- en betroubaarheidsdrempels is bevredigend bereik voordat alle strukturele modelassesserings uitgevoer is. Die bevindinge het die beheeromgewing, risikobepaling, beheeraktiwiteite, inligting en kommunikasie, moniteringsaktiwiteite, menslikehulpbronbevoegdheid, korporatiewe bestuur en groot data-analise bevestig as faktore wat die doeltreffendheid van interne beheer beïnvloed. Daar is gevind dat effektiewe interne beheer beide finansiële en nie-finansiële aspekte van organisasieprestasie in munisipaliteite positief beïnvloed. Finansiële prestasie is geïdentifiseer as ʼn beduidende voorspeller van beide operasionele en kliënteprestasie, wat die noodsaaklike rol daarvan in die sukses van munisipaliteite beklemtoon. Daarbenewens het die studie die positiewe verband tussen oudituitkomste en finansiële en operasionele prestasie bevestig, wat daarop dui dat effektiewe interne beheerstelsels finansiële en operasionele prestasie verbeter, wat gevolglik ouditeure se assesserings positief beïnvloed. Hierdie studie fokus op ʼn gaping in navorsing oor interne beheerstelsels deur die faktore wat die doeltreffendheid van interne beheerstelsels in Suid-Afrikaanse munisipaliteite beïnvloed, empiries te valideer. Die bevindinge bied bruikbare insigte vir openbare-sektorbestuurders, -ouditeure en -beleidmakers vir die verbetering van interne beheerstelsels, asook organisasieprestasie en oudituitkomste. Die studie dra verder by tot die literatuur oor interne beheer in die openbare sektor deur ʼn geïntegreerde raamwerk vir interne beheer, organisasieprestasie en oudituitkomste binne die konteks van ʼn ontwikkelende ekonomie te valideer. Text in English with abstracts and Keywords in Zulu and Afrikaans 2026-02-20T00:00:00Z https://ir.unisa.ac.za/handle/10500/32626 Designing a cybersecurity-specific typology for small to medium enterprises from an African Regional block perspective Sithole, Marilyn Evolving cybersecurity threats and associated financial losses in small and medium enterprises (SMEs) across Africa's six regional geographic blocks (RGBs), namely, East Africa, West Africa, North Africa, Southern Africa, Central Africa and the Diaspora, are examined in this study. SMEs (both local and in the diaspora) contribute significantly to employment, innovation and local economic development through remittances, as well as to the overall gross domestic product (GDP) of Africa and its RGBs. Despite their importance, SMEs often face structural vulnerabilities in their accounting and financial systems, exposing them to cyber threats and resulting financial losses. Many SMEs lack the technical knowledge, internal controls and financial intelligence required to safeguard their digital financial databases. The increasing digitisation of SME financial operations – through mobile and online banking platforms, cloud-based computing, accounting software and integrated digital payment systems – has further amplified exposure to cyber risks. In this study, SME cybersecurity risk is explicitly situated within the accounting discipline, linking theoretical frameworks to empirical observations of overt financial losses. Criminology theories are explored to understand the nature and typology of cyber perpetrators and their continued reorganisation. Cybersecurity frameworks such as the National Institute of Standards and Technology (NIST) and ISO 27001, alongside cyber risk management theory (including game theory), are applied to the typology as a proactive measure against emerging threats from cyber syndicates operating in business ecosystems. Through established cybersecurity frameworks, the study demonstrates how financial intelligence can be applied to identify, prevent and mitigate threats to financial assets while ensuring regulatory compliance. A qualitative case study design was adopted, guided by a pragmatist lens. The methodological approach comprised secondary data collection, deductive reasoning, and both literal and theoretical replication. Secondary data enabled broad comparative analysis across geopolitical, economic and technological contexts, strengthening analytical generalisability. Methodological rigour was ensured through systematic thematic synthesis guided by Gioia's inductive coding logic and Eisenhardt's theory-building approach, despite the absence of direct organisational-level validation. Data analysis was carried out by means of interactive tools (World Data, ENACT Organised Crime Index) and modelling software for data visualisation (PlantUML, Excel, HTMLMinifier, CSSNano). The findings indicate that SMEs experience substantial financial losses as a result of both single-vector and multi-vector cyberattacks, affecting fiat currency, digital assets and accounting records. Through a cross-sectional analysis of the periods pre-, during and post-COVID-19, the most common cyberattacks affecting SME financial sustainability were identified. Malware, ransomware, distributed denial-of-service (DDoS) attacks, supply chain disruptions, business email compromise and data breaches emerged as prevalent cyber threats across SMEs. Digitisation, transnational cybercrime and increased surface and deep web activity have intensified financial leakages in SMEs. Cyber risks and attacks were mapped further, revealing patterns of fraudulent activity, cyber intrusion and operational disruption, as well as evolving cyber mafia structures that threaten the cash flow and overall financial stability of SMEs and, by extension, regional GDP. Game theory is identified as a suitable approach to cyber risk management. It is particularly valuable for sustainability given the evolving nature of cyber threats and the continual adaptation of cyber syndicates and their techniques. This study makes several novel contributions to accounting sciences and financial intelligence. First, it proposes a cybersecurity-related SME typology grounded in thematic analysis rather than purely technical classifications, thereby bridging criminology, governance and financial risk disciplines. Second, it introduces a structured nomenclature and a twelve-category cybersecurity typology that reconceptualises cyber risk as a strategic governance and financial decision-making issue. Third, it operationalises this typology through a self-designed Cyber Typology Identification Checklist (CTIC), a diagnostic tool enabling SMEs to profile risk exposure, and a REALM framework that informs cybersecurity investment decisions and justifies expenditure using game-theoretic cost–benefit reasoning. This study relies exclusively on secondary data as a deliberate and theoretically justified methodological choice. The cross-regional scope of the six African RGBs and the sensitivity of cybersecurity disclosures among SMEs limited the feasibility of primary data collection due to access constraints and underreporting risks. Recommended measures, based on the self-designed Three Pillar Cybersecurity Recommendation Model provided in the study, include internal controls encompassing people-related, governance and technical measures (network domains, cloud solutions, hardware, software), integrated within a cybersecurity framework. These measures are reminiscent of information technology audit approaches that integrate preventive, detective and corrective controls to ensure the integrity, reliability and resilience of systems. The study also provides both free and enterprise (paid) solutions that SMEs can adopt individually or through partnerships, alongside recommendations for harmonised legislation across the RGBs to enhance resilience and reduce financial losses. These solutions are intended to equip SMEs with the tools and insights needed to recognise, quantify and mitigate financial risk, thereby strengthening financial governance and accountability. Financial auditors, investors and SME owners can leverage the CTIC and the proposed typology to mitigate cyber and financial risks, to implement proactive measures for protecting capital, to preserve accounting integrity and to promote sustainable growth across the region.; Kulolu cwaningo, izinsongo zokuphepha kwe-inthanethi ezishintshashintshayo kanye nokulahlekelwa kwezimali okuhambisanayo emabhizinisini amancane naphakathi nendawo noma i-Small to Medium Enterprises (ama-SME) kuzo zonke izindawo eziyisithupha zesifunda sase-Afrika ezaziwa ngokuthi yi-regional geographic blocks (ama-RGB), okungukuthi, iMpumalanga Africa, iNtshonalanga Afrika, iNyakatho Afrika, iNingizimu Afrika, i-Afrika Ephakathi kanye ne-Diaspora, kuyahlolwa. Ama-SME (asendaweni kanye nakwa-diaspora) anegalelo elikhulu emisebenzini, emisha kanye nentuthuko yezomnotho wendawo ngokusebenzisa imali ethunyelwayo, kanye nomkhiqizo wezwe jikelele noma i- gross domestic product (i-GDP) yase-Afrika kanye nama-RGB ayo. Naphezu kokubaluleka kwawo, ama-SME avame ukubhekana nobuthakathaka besakhiwo ezinhlelweni zawo zokubala kanye nezezimali, okubabeka engozini becyber kanye nokulahlekelwa kwezezimali okubangelwa yiwo. Ama-SME amaningi antula ulwazi lobuchwepheshe, ukulawula kwangaphakathi kanye nobuhlakani bezezimali obudingekayo ukuvikela izizindalwazi zawo zezimali zedijithali. Ukwanda kokwenziwa kwedijithali kwemisebenzi yezezimali ye-SME - ngokusebenzisa amapulatifomu ebhange eselula nakwe-inthanethi, ukubalwa kwekhompyutha okusekelwe efwini, isofthiwe yokubala kanye nezinhlelo zokukhokha zedijithali ezihlanganisiwe - kuye kwandisa kakhulu ukuchayeka ezingozini ze-cyber. Kulesi sifundo, ingozi yokuphepha kwe-inthanethi ye-SME ibekwe ngokusobala ngaphakathi komkhakha wokubala, ixhumanisa izinhlaka zethiyori nokubonwa okubonakalayo kokulahlekelwa kwezezimali okusobala. Imibono yobugebengu iyahlolwa ukuze kuqondwe uhlobo kanye nohlobo lwabenzi bokuphepha kwe-inthanethi kanye nokuhlela kabusha kwabo okuqhubekayo. Izinhlaka zokuphepha kwe -inthanethi ezifana ne-National Institute of Standards and Technology (NIST) kanye ne-ISO 27001, kanye nethiyori yokuphathwa kwengozi yokuphepha kwe-inthanethi (kufaka phakathi ithiyori yomdlalo), zisetshenziswa kuhlobo njengesinyathelo sokuvikela izinsongo ezivela kumaqembu okuphepha kwe-inthanethi asebenza ezindaweni zebhizinisi. Ngokusebenzisa izinhlaka zokuphepha kwe-inthanethi ezisunguliwe, lolu cwaningo lubonisa indlela ubuhlakani bezezimali obungasetshenziswa ngayo ukuhlonza, ukuvimbela nokunciphisa izinsongo ezimpahleni zezimali ngenkathi kuqinisekiswa ukuhambisana nomthetho. Kwamukelwa umklamo wesifundo sesigameko esifanele, oqondiswa ilensi yokusebenza. Indlela yokwenza yayihlanganisa ukuqoqwa kwedatha yesibili, ukucabanga okusekelwe ekucabangeni, kanye nokuphindaphinda okungokoqobo nokwemfundiso. Idatha yesibili ivumele ukuhlaziywa okubanzi kokuqhathanisa kuzo zonke izimo zezwe, ezomnotho kanye nezobuchwepheshe, okuqinisa ukuguquguquka kokuhlaziya. Ukuqina kwendlela kwaqinisekiswa ngokuhlanganiswa kwezihloko okuhlelekile okuqondiswa yilojikhi yekhodi yokufundisa kaGioia kanye nendlela yokwakha ithiyori ka-Eisenhardt, naphezu kokungabikho kokuqinisekiswa okuqondile kwezinga lenhlangano. Ukuhlaziywa kwedatha kwenziwa ngamathuluzi asebenzisanayo (Idatha Yomhlaba, Inkomba Yobugebengu Obuhleliwe ye-ENACT) kanye nesofthiwe yokwenza amamodeli yokubuka idatha (PlantUML, Excel, HTMLMinifier, CSSNano). Okutholakele kubonisa ukuthi ama-SME abhekana nokulahlekelwa okukhulu kwezezimali ngenxa yokuhlaselwa kkokuphepha kwe-inthanethi ngevektha eyodwa kanye ne-amavektha amaningi, okuthinta imali yefiyethi, izimpahla zedijithali kanye namarekhodi ukubalwa kwezimali. Ngokuhlaziywa kwesigaba esibanzi sezikhathi zangaphambi, ngesikhathi nangemuva kweKhuvethi, ukuhlaselwa kwokuphepha kwe-inthanethi okuvame kakhulu okuthinta ukusimama kwezezimali ze-SME kwatholakala. I-Malware, i-ransomware, ukuhlaselwa kwe-distributed denial-of-service (DDoS), ukuphazamiseka kwe-supply chain, ukuvumelana nge-imeyili yebhizinisi kanye nokwephulwa kwedatha kwavela njengezinsongo zokuphepha kwe-inthanethi ezivame kakhulu kuwo wonke ama-SME. Ukwenziwa kwedijithali, ubugebengu besayibha bamazwe ngamazwe kanye nomsebenzi ongaphezulu kanye nomsebenzi wewebhu ojulile kuye kwaqinisa ukuvuza kwezezimali kuma-SME. Izingozi zesayibha kanye nokuhlaselwa kwadwetshwa kabanzi, kwaveza amaphethini emisebenzi yokukhwabanisa, ukungena kwe-sayibha kanye nokuphazamiseka kokusebenza, kanye nezakhiwo zesayibha mafiya ezishintshayo ezisongela ukuhamba kwemali kanye nokuzinza kwezezimali kwama-SME kanye, ngokwandisa, i-GDP yesifunda. Ithiyori yomdlalo ibhekwa njengendlela efanelekile yokuphathwa kwengozi yesayibha. Iwusizo kakhulu ekuzinzeni ngenxa yokuguquka kwezinsongo zesayibha kanye nokuzivumelanisa okuqhubekayo kwenhlangano yesayibha kanye namasu awo. Lolu cwaningo lwenza iminikelo eminingana emisha kwezesayensi yezimali kanye nobuhlakani bezezimali. Okokuqala, luphakamisa uhlobo lwe-SME oluhlobene nokuphepha kwesayibha olusekelwe ekuhlaziyweni kwezihloko kunokuba kube ukuhlukaniswa kobuchwepheshe kuphela, ngaleyo ndlela luhlanganisa ubugebengu, ukuphatha kanye nemikhakha yobungozi bezezimali. Okwesibili, lwethula igama elihlelekile kanye nohlobo lokuphepha kwe-inthanethi bezigaba eziyishumi nambili oluqonda kabusha ubungozi besayibha njengenkinga yokuphatha isu kanye nokwenza izinqumo zezezimali. Okwesithathu, lusebenzisa lolu hlobo ngokusebenzisa Uhlu Lokuhlola Lokuhlonza Uhlobo Lwe-Cyber oluziklamele lona noma i-Cyber Typology Identification Checklist (i-CTIC), ithuluzi lokuxilonga elivumela ama-SME ukuthi abonise ukuvezwa kobungozi bokuphepha kwe-inthanethi, kanye nohlaka lwe-REALM oluqondisa izinqumo zokutshalwa kwezimali kokuphepha kwe-inthanethi futhi luthethelele ukusetshenziswa kwemali kusetshenziswa ukucabanga kwezindleko-inzuzo okusekelwe kumdlalo. Lolu cwaningo luthembele kuphela kudatha yesibili njengokukhetha okuhlosiwe futhi okunesizathu ngokwemfundiso. Ububanzi bezifunda eziyisithupha zase-Afrika kanye nokuzwela kokudalulwa kokuphepha kwe-inthanethi phakathi kwama-SME kunciphise ukuqoqwa kwedatha eyinhloko ngenxa yemikhawulo yokufinyelela kanye nezingozi ezingabikwa kahle. Izinyathelo ezinconyiwe, ezisekelwe kuModeli Yezincomo Zokuphepha KweSayibha Ezinezinsika Ezintathu eziklanyelwe zona ezinikezwe ocwaningweni, zifaka phakathi izilawuli zangaphakathi ezihlanganisa izinyathelo ezihlobene nabantu, zokuphatha kanye nezobuchwepheshe (izizinda zenethiwekhi, izixazululo zamafu, ihadiwe, isofthiwe), ezihlanganiswe ngaphakathi kohlaka lokuphepha kwesayibha. Lezi zinyathelo zikhumbuza izindlela zokuhlola ubuchwepheshe bolwazi ezihlanganisa izilawuli zokuvimbela, zokuhlola kanye nezokulungisa ukuqinisekisa ubuqotho, ukuthembeka kanye nokuqina kwezinhlelo. Lolu cwaningo luphinde lunikeze izixazululo zamahhala nezebhizinisi (ezikhokhelwayo) ama-SME angazamukela ngawodwana noma ngokubambisana, kanye nezincomo zomthetho ovumelanisiwe kuwo wonke ama-RGB ukuze kuthuthukiswe ukuqina nokunciphisa ukulahlekelwa kwezezimali. Lezi zixazululo zenzelwe ukuhlomisa ama-SME ngamathuluzi nokuqonda okudingekayo ukuze kuqashelwe, kulinganiswe futhi kuncishiswe ibungozi bezezimali, ngaleyo ndlela kuqiniswe ukuphathwa kwezezimali kanye nokuziphendulela. Abahloli bezimali, abatshalizimali kanye nabanikazi bama-SME bangasebenzisa i-CTIC kanye nohlobo oluhlongozwayo ukuze kuncishiswe izingozi zesayibha nezezezimali, ukuze kuqaliswe izinyathelo ezisebenzayo zokuvikela imali, ukulondoloza ubuqotho bokubalwa kwezimali kanye nokukhuthaza ukukhula okusimeme kulo lonke isifunda.; Ontwikkelende kuberveiligheidsbedreigings en gepaardgaande finansiële verliese in klein en mediumgrootte ondernemings (KMO’s) regoor Afrika se ses streeksgeografiese blokke (SGB’s), naamlik Oos-Afrika, Wes-Afrika, Noord-Afrika, Suider-Afrika, Sentraal-Afrika en die Diaspora, word in hierdie studie ondersoek. KMO’s (beide plaaslik en in die diaspora) dra aansienlik by tot indiensneming, innovering en plaaslike ekonomiese ontwikkeling deur oormakings, asook tot die algehele bruto binnelandse produk (BBP) van Afrika en sy SGB’s. Ondanks hul belangrikheid, kom KMO’s dikwels te staan voor strukturele kwesbaarhede in hul rekeningkundige en finansiële stelsels, wat hulle aan kuberbedreigings en gevolglike finansiële verliese blootstel. Baie KMO’s beskik nie oor die tegniese kennis, interne beheermaatreëls en finansiële intelligensie wat nodig is om hul digitale finansiële databasisse te beskerm nie. Die toenemende digitalisering van KMO’s se finansiële bedrywighede – deur mobiele en aanlynbankplatforms, wolkgebaseerde rekenaars, rekeningkundige sagteware en geïntegreerde digitale betaalstelsels – het blootstelling aan kuberrisiko’s vererger. In hierdie studie word KMO-kuberveiligheidsrisiko duidelik binne die rekeningkundige dissipline geposisioneer, en verbind teoretiese raamwerke met empiriese waarnemings van openlike finansiële verliese. Kriminologieteorieë word ondersoek om die aard en tipologie van kuberoortreders en hul volgehoue herorganisasie te verstaan. Kuberveiligheidsraamwerke soos die National Institute of Standards and Technology (NIST) en ISO 27001, tesame met kuberrisikobestuursteorie (insluitend spelteorie), word op die tipologie toegepas as ’n proaktiewe maatreël teen ontluikende bedreigings van kubersindikate wat in sake-ekosisteme funksioneer. Deur gevestigde kuberveiligheidsraamwerke toon die studie hoe finansiële intelligensie aangewend kan word om bedreigings vir finansiële bates te identifiseer, voorkom en verlig, terwyl regulatoriese nakoming steeds verseker word. ’n Kwalitatiewe gevallestudie-ontwerp is gevolg, deur ’n pragmatiese lens as riglyn te gebruik. Die metodologiese benadering het sekondêre data-insameling, deduktiewe redenering en letterlike sowel as teoretiese replisering ingesluit. Sekondêre data het breë vergelykende ontleding oor geopolitieke, ekonomiese en tegnologiese kontekste moontlik gemaak, en analitiese veralgemeenbaarheid versterk. Metodologiese strengheid is verseker deur sistematiese tematiese sintese, met Gioia se induktiewe koderinglogika en Eisenhardt se teorie-boubenadering as riglyne, ondanks die afwesigheid van direkte organisatoriese validering. Data-ontleding is uitgevoer met behulp van interaktiewe hulpmiddels (World Data, ENACT Organised Crime Index) en modelleringsagteware vir datavisualisering (PlantUML, Excel, HTMLMinifier, CSSNano). Die bevindings dui daarop dat KMO’s beduidende finansiële verliese ervaar as gevolg van beide enkelvektor- en multivektorkuberaanvalle, wat fiatgeldeenheid, digitale bates en rekeningkundige rekords raak. Deur ’n deursnee-ontleding van die tydperke voor, tydens en ná COVID-19 is die mees algemene kuberaanvalle wat KMO’s se finansiële volhoubaarheid beïnvloed, geïdentifiseer. Indringerware, gyselware, verspreide weiering-van-diens (DDoS)-aanvalle, voorsieningskettingontwrigtings, kompromittering van besighede se e-posstelsels, en dataskendings het na vore gekom as algemene kuberbedreigings in KMO’s. Digitalisering, transnasionale kubermisdaad en toenemende oppervlak- en diep-webaktiwiteit het finansiële lekkasies in KMO’s vererger. Kuberrisiko’s en -aanvalle is verder uitgestippel, wat patrone van bedrieglike aktiwiteit, kuberindringing en operasionele ontwrigting asook ontwikkelende kubermafia-strukture aan die lig gebring het, wat KMO’s se kontantvloei en algehele finansiële stabiliteit en gevolglik ook streeks-BBP bedreig. Spelteorie word geïdentifiseer as ’n geskikte benadering tot kuberrisikobestuur. Dit is veral waardevol vir volhoubaarheid gegewe die ontwikkelende aard van kuberbedreigings en die voortdurende aanpassing van kubersindikate en hul tegnieke. Hierdie studie lewer verskeie nuwe bydraes tot rekeningkundige wetenskappe en finansiële intelligensie. Eerstens stel dit ’n kuberveiligheidsverwante KMO-tipologie voor wat op tematiese ontleding gegrond is eerder as op suiwer tegniese klassifikasies, en oorbrug sodoende kriminologie-, bestuurs- en finansiële risikodissiplines. Tweedens stel dit ’n gestruktureerde nomenklatuur en ’n twaalfkategorie-kuberveiligheidstipologie bekend, wat kuberrisiko herkonseptualiseer as ’n strategiese bestuurs- en finansiële besluitnemingskwessie. Derdens operasionaliseer dit hierdie tipologie deur ’n selfontwerpte Cyber Typology Identification Checklist (CTIC), ’n diagnostiese hulpmiddel wat KMO’s in staat stel om risikoblootstellingprofiele op te stel, en ’n REALM-raamwerk wat kuberveiligheidsbeleggingsbesluite onderlê en besteding regverdig met behulp van spelteoretiese koste-voordeelredenering. Hierdie studie steun uitsluitlik op sekondêre data as ’n doelbewuste en teoreties geregverdigde metodologiese keuse. Die oorstreekomvang van die ses Afrika-SGB’s en die sensitiwiteit van kuberveiligheidsopenbaarmaking tussen KMO’s het die uitvoerbaarheid van primêredata-insameling beperk as gevolg van toegangsbeperkings en onderrapportering. Aanbevole maatreëls, gebaseer op die selfontwerpte Driepilaar-Kuberveiligheidsaanbevelingsmodel wat in die studie verskaf word, sluit interne beheermaatreëls in wat mensverwante, bestuurs- en tegniese aspekte (netwerkdomeine, wolkoplossings, hardeware, sagteware) omvat, wat in ’n kuberveiligheidsraamwerk geïntegreer is. Hierdie maatreëls herinner aan inligtingstegnologie-ouditbenaderings wat voorkomende, opsporende en regstellende beheermaatreëls integreer om die integriteit, betroubaarheid en veerkragtigheid van stelsels te verseker Die studie verskaf ook beide gratis en ondernemingsoplossings (betaalde oplossings) wat KMO’s individueel of deur vennootskappe kan aanvaar, asook aanbevelings vir geharmoniseerde wetgewing oor die SGB’s heen om veerkragtigheid te verbeter en finansiële verliese te verminder. Hierdie oplossings is daarop gerigom KMO’s toe te rus met die nodige hulpmiddels en insigte om finansiële risiko te herken, kwantifiseer en verlig, en sodoende finansiële bestuur en aanspreeklikheid te versterk. Finansiële ouditeure, beleggers en KMO-eienaars kan die CTIC en die voorgestelde tipologie benut om kuber- en finansiële risiko’s te verminder, proaktiewe maatreëls te implementeer om kapitaal te beskerm, rekeningkundige integriteit te beskerm en volhoubare groei regoor die streek te bevorder. Text in English with Abstracts and keywords in Zulu and Afrikaans 2025-11-12T00:00:00Z