← All volumes

Prevent & Detect
Irregular, Fruitless and Wasteful Expenditure
Preventing, detecting, disclosing, and remediating non-compliant expenditure under the PFMA and MFMA — through to the material irregularity framework and the compliance system that keeps it from recurring.
R495· Instant PDF download
Companion guide
The Public Procurement Act 28 of 2024
A standalone transition guide to South Africa's new procurement regime under the Public Procurement Act 28 of 2024. R495 standalone — or included free with the complete set.
View the PPA guide →Contents
- 01The Five-Minute Orientation
- 02Definitions and Legal Foundations
- 03Prevention and Internal Controls
- 04Detection, Identification, and Quantification
- 05Disclosure in the Annual Financial Statements
- 06The Investigation and Consequence Pathway
- 07Recovery, Write-Off, and Condonation
- 08The Material Irregularity Framework
- 09Building the Compliance System