Remember the fraud triangle? Fraud occurs when three factors – pressure, opportunity, and rationalisation – converge.

This month, we look at the opportunity factor, which is when employees who are already under pressure, start looking for gaps or weaknesses in the control environment to commit fraud.

The opportunity to commit fraud is everywhere and includes:

The Phumulani Agri-Village Food Garden (PAVFG) has moved into Phase 2, creating more opportunities for training, employment, food security, and sustainable income for the Phumulani community.

The PAVFG, which was started by Belfast Mine, currently employs 14 beneficiaries, all of whom have received cross-training in poultry and vegetable gardening. In Phase 2, two greenhouses were erected, along with a wormery, biogas plant, and poultry section, creating training and employment opportunities for four more members of the village. Every aspect of the project has been designed to enhance the success and sustainability of the project. For example, the wormery will be used to turn food waste into nutritious plant food, which can be sold for extra income, while the chickens will be reared to produce eggs and can also be sold to the community at an affordable price.