FAFI-103: Legal Frameworks, Ethics & Corporate Governance is a comprehensive postgraduate
textbook designed for learners in the Post-Graduate Diploma in Forensic Accounting & Financial
Investigations (PGDFAFI). The text offers an integrated exploration of how law, ethics, and
governance systems interact to shape forensic accounting practice in Zimbabwe. It recognises
that modern investigations do not occur in isolation: they take place within complex institutional
environments where organisational behaviour, leadership ethics, legal obligations, and financial
controls converge.
This book provides a unified framework for understanding and navigating
these interdependencies.
The textbook begins by establishing the legal foundations central to forensic investigations. It
examines the Constitution of Zimbabwe, the Criminal Law Codification Act, the Evidence Act, and
sector-specific laws such as the Public Finance Management Act and the Public Entities Corporate
Governance Act. Learners are guided through the practical implications of these statutes,
including evidence admissibility, legal responsibilities of directors and public officers,
procurement obligations, and anti-corruption enforcement mechanisms.
By grounding forensic
practice in a deep understanding of these legal frameworks, the book prepares practitioners to
conduct investigations that are compliant, defensible, and aligned with statutory expectations.
Ethics forms the second pillar of the text. The book provides a detailed examination of the IFAC
IESBA Code of Ethics, the PAAB Code of Conduct, and complementary international frameworks
such as CIPFA and the ACFE Ethics Manual. Beyond compliance, the text introduces ethical
theories—utilitarianism, deontology, virtue ethics—and applies them to the ethical challenges
forensic accountants encounter in investigations, expert witnessing, whistle-blowing, and
conflict-of-interest scenarios.
Learners develop the ability to recognise ethical dilemmas, apply
structured decision-making models, and uphold integrity even under pressure, political
interference, or organisational intimidation.
Corporate governance forms the third and final pillar. The text provides an extensive analysis of
governance principles drawn from the ZimCode, King IV, and the OECD Governance Principles,
and contextualises these frameworks within Zimbabwe’s corporate and public-sector
environment. Through detailed discussion of board oversight, risk management, procurement
governance, auditing, internal controls, ethical leadership, and stakeholder accountability, the
book demonstrates how governance failures often underlie major frauds and corruption
scandals. These insights equip forensic accountants to recognise governance breakdowns and
design effective reform strategies.
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Publication name
Tax Training Institute
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Published Date
28 Nov, 2025
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language
English
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Rating
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Category
Post-Graduate Diploma in Forensic Accounting & Financial Investigations
Dr Tamuka Maziriri
Forensic Auditing, Taxation, Lecturing, Facilitation, Author, Mentor, Tutor, Accounting, Auditing, Risk Management, Business Continuity
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<p data-start="231" data-end="772" style="text-align: justify; "><strong data-start="231" data-end="254">Dr. Tamuka Maziriri</strong> is a distinguished academic, researcher, and thought leader whose work spans entrepreneurship, strategic management, small business development, digital transformation, and innovation in emerging economies. Renowned for his depth of scholarship and practical insights, Dr. Maziriri has established himself as one of Southern Africa’s leading voices in advancing sustainable entrepreneurship ecosystems, inclusive business models, and evidence-based policy interventions that empower SMEs and marginalized communities.</p><p data-start="231" data-end="772" style="text-align: justify; "><br></p><p data-start="774" data-end="1311" style="text-align: justify;">Dr. Maziriri holds a <strong data-start="795" data-end="825">Doctor of Philosophy (PhD)</strong> in Business Sciences and has authored an extensive body of peer-reviewed publications in internationally accredited journals. His research focuses on the intersections of technology adoption, entrepreneurial performance, consumer behaviour, and socio-economic development—making significant contributions to both academic literature and applied business practice. His work is highly cited and widely used by researchers, practitioners, and policy stakeholders across Africa and beyond.</p><p data-start="774" data-end="1311" style="text-align: justify;"><br></p><p data-start="1313" data-end="1657" style="text-align: justify;">A sought-after academic mentor and supervisor, Dr. Maziriri has guided numerous postgraduate students, fostering the next generation of African scholars. His rigorous approach, commitment to intellectual excellence, and passion for capacity building have earned him recognition from universities, research institutions, and professional bodies.</p><p data-start="1313" data-end="1657" style="text-align: justify;"><br></p><p data-start="1659" data-end="2126" style="text-align: justify;">Professionally, Dr. Maziriri is known for bridging the gap between theory and practice. He regularly collaborates with industry, government departments, and development agencies on capacity-building initiatives, entrepreneurship programs, and strategic advisory projects aimed at strengthening institutional performance and community livelihoods. He has also facilitated high-level workshops, conferences, and executive training programmes in Zimbabwe and the region.</p><p data-start="1659" data-end="2126" style="text-align: justify;"><br></p><p data-start="2128" data-end="2482" style="text-align: justify; ">Dr. Maziriri’s leadership extends into professional service, where he actively contributes to academic boards, editorial review committees, sectoral think tanks, and policy forums. His voice is frequently sought in discussions on economic transformation, digital innovation, and SME competitiveness in the context of Africa’s evolving economic landscape.</p><p data-start="2128" data-end="2482" style="text-align: justify; "><br></p><p style="text-align: justify; ">
</p><p data-start="2484" data-end="2772" style="text-align: justify; ">Driven by an unwavering commitment to knowledge creation, socio-economic empowerment, and institutional excellence, <strong data-start="2600" data-end="2772">Dr. Tamuka Maziriri continues to shape discourse, inspire innovation, and champion research-driven solutions that advance development within Africa and internationally.</strong></p>
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