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an efficient risk based audit service. The audit approach   Enterprise Risk Management (ERM) is an emerging
       emphasises adding value to our clients by enhancing   discipline adopted by organisations to integrate
       quality and productivity. This type of assurance assists   their management of a range of risks by explicitly
       the organisation in effectively complying with good   addressing risk management at strategic, tactical
       corporate governance principles and practices. It also   and operational levels. The key for risk management
       enhances the control environment so as to minimise risk   is to proactively benchmark a business’s risks with
       exposure, quantifying the impact of risk to stakeholder   international risks.
       value, while highlighting areas that are over controlled.
                                            Morar Incorporated has an electronic risk management
       Taxation Services                    tool  which  assists  with  risk  assessment  workshops
       Morar Incorporated’s taxation services are tailored   that are conducted for clients. The software is utilised
       around the unique circumstances of each individual   to document risks identified by management in detail.
       and company. Their tax professionals use a forward   This tool is pre-configured with a number of reports
       thinking and multi-disciplinary approach to add value   that  allow clients  to immediately  gain the benefit of
       and help organisations manage tax complexities in   transparency and visibility as well as the ability to do
       their ever changing business environments. Morar   Risk Committee and Board reporting.
       Incorporated offer clients a broad range of fully
       integrated tax solutions.            Information and Communication Technology
                                            Information  and  Communication  Technology  (ICT)
       Public Sector Consulting             form an inherent component in enhancing and
       Morar Incorporated has over twenty years’ experience   transforming business. Morar Incorporated has a
       in providing the following services to the Public Sector:   specialist ICT team providing ICT Assurance and ICT
       asset management; supply chain management; financial   Consultancy services to a growing client base and who
       investigations and secondments; training; financial   focus on providing real world solutions for clients in
       management; project management  which includes   today’s technologically driven market.
       training; AFS compilation; audit readiness; head counts;
       development of policies, procedures and business   Forensic Investigations
       processes; budgeting and local government consulting.  Morar Incorporated’s specialist forensic team focuses
       Internal Audit Services              on preventing, investigating and remediating issues
       Morar Incorporated has a multi-disciplinary team of   that could potentially damage a company’s brand
                                            and financial bottom line. Coupled with cutting edge
       professionals experienced in financial and operational   detection tools and approaches, the forensic specialists
       internal auditing; information  and communication
       technology; fraud analytics and risk assessment; shared   will review all potential components of your organisation
       services;  finance  management;  treasury  and  financial   in order to implement an effective policy that will reduce
       instruments; and supply chain management to augment   internal risk to crime.
       and enhance an organisation’s existing internal audit   Fraud, corruption and other economic crime, particularly
       capabilities and/or to serve as an organisation’s internal   when  it  concerns  senior  management,  requires  a
       audit function.                      thorough, professional and independent approach. 
       Risk                                 Clients and affected parties will be assured of an effective
       Morar Incorporated has a unique methodology for   response that is supported by a combination of forensic
       risk  assessment,  fraud prevention  training,  forensic   accounting evidence and specialist investigative skills in
       investigations and internal auditing.  order to make well informed decisions.

       Full Name of Company: Morar Incorporated  Directors:
       Nature of Business: Chartered Accountants and   Anesh Bikram CA (SA); Bakang Temba CA (SA); Collin
       Registered Auditors                  Machiri CA (SA); Jennifer Reddy CA (SA); Kameshinee
       Date Established: January 1995       Naidoo CA (SA); Mahendra Naicker CA (SA); Nadia
                                            Cupido CA (SA); Sameela Mahadea CA (SA); Schalk
       VISION                               Oosthuizen CA (SA); Vishall Samarjith CA (SA);
         ƒ To be recognised by our clients and competitors as
         the benchmark in service delivery within our    CONTACT DETAILS
         industry and chosen markets;       Head Office
         ƒ Where our people are known for their    Physical Address: 161 Pietermaritz Street, Nedbank
         innovativeness and problem solving abilities;  House, Ground Floor, Pietermaritzburg, 3201
         ƒ To adapt and change continually with our business    Tel: +27 (0)33 345 4004
         leader partners.                   Fax: +27 (0)33 342 5699
                                            E-mail: info@morar.co.za
       KEY PERSONNEL                        Website: www.morar.co.za
       Managing Director: Roshan Morar CA (SA) CFE
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