Original Research

Auditing wildlife

B.K. Reilly, Y. Reillly
Koedoe | Vol 46, No 2 | a58 | DOI: https://doi.org/10.4102/koedoe.v46i2.58 | © 2003 B.K. Reilly, Y. Reillly | This work is licensed under CC Attribution 4.0
Submitted: 18 December 2003 | Published: 18 December 2003

About the author(s)

B.K. Reilly,
Y. Reillly,

Full Text:

PDF (149KB)

Share this article

Bookmark and Share

Abstract

Reilly B.K. and Y. Reilly. 2003. Auditing wildlife. Koedoe 46(2): 97–102. Pretoria. ISSN 0075-6458. Accountants and auditors are increasingly confronted with the problem of auditing wildlife populations on game ranches as their clients' asset base expands into this industry. This paper aims to provide guidelines on these actions based on case study data and research in the field of wildlife monitoring. Parties entering into dispute on numbers of animals on a property often resort to their auditors for advice. This paper tracks a method of deciding on whether or not to audit the population based on wildlife value and an initial sample count. This will act as a guideline for the accounting profession when confronted by this problem.

Keywords

game counting; game ranches; decision support; operational auditing; helicopter

Metrics

Total abstract views: 2855
Total article views: 2807

 

Crossref Citations

1. Cost and Efficiency of Large Mammal Census Techniques: Comparison of Methods for a Participatory Approach in a Communal Area, Zimbabwe
Nicolas Gaidet-Drapier, Hervé Fritz, Mathieu Bourgarel, Pierre-Cyril Renaud, Pierre Poilecot, Philippe Chardonnet, Craig Coid, Denys Poulet, Sébastien Le Bel
Biodiversity and Conservation  vol: 15  issue: 2  first page: 735  year: 2006  
doi: 10.1007/s10531-004-1063-7