Faculty of Commerce, Law and Management (ETDs)

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    The role of development finance institutions (DFIs) in bringing economic stability during times of crisis: a case study of 2021 July unrest in South Africa
    (University of the Witwatersrand, Johannesburg, 2024) Mafitoe, Mapotso Justine; Horvey, Sylvester
    Investment by DFIs play a positive and significant role in fostering economic growth in developing countries. However, social unrest threatens business operations; it leads to trade deficits, significant job losses and currency depreciation. Yet, no empirical research focuses on the consequences of social unrest on the operations of South African DFIs generally. This study fills this gap by exploring the impact of the July 2021 social unrest on the DFI’s ability to bring economic stability during times of crisis. A sample of 12 participants were interviewed and the data was analysed using thematic analysis. The results show that the activation and incorporation of a ‘financial intermediary’ role into the DFI’s corporate strategy precipitated organisational change and enabled the DFI to ‘rescue’ businesses post-2021 civil unrest. However, PUBRF was more than a solution to the problem of affected businesses. It was an activity that enabled the DFI to bring economic stability and job-rich industrialisation, achieve organisational growth and profitability, and develop a plan to effectively handle future critical events. The successful integration of PUBRF into the DFI’s operations confirms previous studies that organisational change capability is illustrated by an organisation’s ability to learn, anticipate future changes, and manage episodic change without compromising core organisational activities. This study recommends that organisations embrace change as it leads to enhanced relations with the environment, upskilling, coordination, flexibility, and resilience, all of which ultimately promote performance.
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    A case study: an exploration of the implications of computer-assisted audit techniques on the audit approach in terms of the key elements of an assurance engagement.
    (2019-08) MacDonald, Darren Kyle
    Not only has IT become more prominent in the business environment, but it has also expanded the available tools at the auditors’ disposal. These tools are more commonly known as CAATs. The implications of CAATs have not been addressed adequately in the academic environment. As a result, this leads to the purpose of this research report: to illustrate the implications of introducing CAATs in the audit process on the five key elements of an assurance engagement. A case study methodology has been selected to explore this audit approach in great detail by focusing on one client and its audit firm. This methodology has been chosen to illustrate the context of a computerised audit and its specific consequences over a period of time. As a result, this study has managed to demonstrate the benefits from introducing CAATs throughout each key area of the audit process. In order to achieve these benefits, the auditor needs to consider several matters to ensure an efficient IT-based audit is realised.