A generic investigation process for South African commercial forensic practitioners
| Pages | 587-600 |
| DOI | https://doi.org/10.1108/JFC-06-2019-0077 |
| Published date | 28 January 2020 |
| Date | 28 January 2020 |
| Author | Jacobus Gerhardus J. Nortje,Daniel P. Bredenkamp |
| Subject Matter | Financial crime,Accounting & Finance,Financial risk/company failure |
A generic investigation process
for South African commercial
forensic practitioners
Jacobus Gerhardus J. Nortje and Daniel P. Bredenkamp
School of Accounting, North-West University, Potchefstroom, South Africa
Abstract
Purpose –The purpose of this paper is to critically analyse and discuss the identification of a generic
investigationprocess to be followed by the commercial forensicpractitioner in South Africa.
Design/methodology/approach –This paper is a cross-sectionaldesign that commenced with a review
of the current available literature,highlighting the different approaches, processes and best practicesused in
local and international forensic practices. The methodology includes primary data collected with
questionnairesfrom commercial forensic practitioner (N = 75) process users.
Findings –This paper identifies the followingfive distinct categories in the forensic investigation process,
with sub-processes,namely, initiation, planning,execution, reporting and reflection.
Research limitations/implications –The study focuses only on the South African members of the
Institute of CommercialForensic Practitioners (ICFP) fraternity in SouthAfrica as the ICFP is a leading body
that, throughmembership, offers a recognised professionalqualification in commercial forensics.
Practical implications –An investigation processfor commercial forensic practitioners in South Africa
could be used by the ICFP that wouldprovide a governance structure for the ICFP.
Originality/value –The originality of this paper lies in setting out of an accountof forensic accounting
processes and best practicesnationally and internationally. The missing knowledgeis that no such research
is known to have been conducted in South Africa. Currently, to the authors’knowledge, no formalised
investigation process exists.The contribution of the study is that by using an investigation process, it may
enhance the quality of forensic investigations and contribute to the successfulinvestigation and prosecution
of commercialcrime in South Africa that will be beneficial to all stakeholders.
Keywords Commercial forensic practitioner, Forensic accountant, Governance,
Forensic accountant, Forensic accounting investigation, Investigation process
Paper type Research paper
1. Introduction
This article is a cross-sectional design consisting of a literature review combined with
empirical research into an investigation process for commercial forensic practitioners in
South Africa. The Institute of Commercial Forensic Practitioners (ICFP) hosts membership
of professionals who are engaged in forensic accounting investigations. To become a
member of the ICFP in South Africa, the member must be educated in commercial forensic
accounting, commercial forensic law, commercial forensic investigation, commercial
forensic information technology and practice and fraud risk management (Institute for
Commercial ForensicPractitioners, 2018).
The logic of the study commenced with a thorough review of the current available
literature, highlighting the different approaches, processes and best practices used in local
and international forensic practices. The findings of the literature review were used to
compile questionnaires. An empiricalstudy was then conducted among current members of
the ICFP in South Africa through the circulationof the questionnaires via their website. The
A generic
investigation
process
587
Journalof Financial Crime
Vol.27 No. 2, 2020
pp. 587-600
© Emerald Publishing Limited
1359-0790
DOI 10.1108/JFC-06-2019-0077
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