Author Archives: kfrost

The Importance of Ethics and Reputation

Given the ongoing economic meltdown, and the distrust that people now have for the global financial system, multinationals and benefits of globalisation, ethics and reputation are now even more important to the survival of companies.
Companies should adopt a code of … Continue reading

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Ten Reasons Frauds Occur

In my roles as Head of Internal Audit and International Forensic Co-ordinator, in both Philips and De Beers, I have had many years of experience investigating frauds. Based on this experience I have put together my personal “top ten” list … Continue reading

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Ten Types of Fraud

In my roles as Head of Internal Audit and International Forensic Co-ordinator, in both Philips and De Beers, I have had many years of experience investigating frauds. Based on this experience I have put together my personal “top ten” list … Continue reading

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The Added Value of Internal Audit

There is a joke which sums up some peoples’ attitudes to internal audit; it goes as follows:
“There is a pint glass, it contains half a pint of milk.
The optimistic manager says that the glass is half full.
The pessimistic manager says … Continue reading

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Attributes of a World Class Internal Audit Department

In my roles as Head of Internal Audit and International Forensic Co-ordinator, in both Philips and De Beers, I have had many years of experience setting up and running audit departments. Based on this experience I have put together my … Continue reading

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