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Original Research
Auditing wildlife
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
Submitted: 18 December 2003 | Published: 18 December 2003
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B.K. Reilly,Y. Reillly,
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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
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