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Cyber Crime 101: The
Impact of Cyber Crime
on Higher Education in
South Africa



 Higher Education Conference 2011
         5 September 2011
                   Adv Jacqueline Fick
Agenda


Meet Jack le Hack
Cyber crime defined
The online entrepreneur
How to protect data
Implementing a pro-active strategy in your organisation
Practical guidelines and tips
Closing remarks




Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                           2
Meet Jack le Hack




Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                           3
Meet Jack le Hack
Third year student : University of Cyberfucious

Putting knowledge into practice
It is Monday afternoon after a rough weekend for Jack. He is sure he
failed the test he wrote that morning as the beers he consumed made
him suffer from memory loss and he forgot to study. His finances are
also shot as he had to sponsor some of his friends for their social
activities. To boot his professor also made some comments about the
quality of his work which Jack felt was not appropriate. Jack also
assists with some classes for first year students and realises that he still
has to prepare for a lecture for the next day.
He goes to the office that was assigned to him. He shares the office with
one of the admin clerks of the faculty. When he walks past her desk, he
notices that she did not log of her computer. Jack decides that it is time
to put his master plan into action...

Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                           4
Meet Jack le Hack
Third year student : University of Cyberfucious

Putting knowledge into practice ...
Jack has a fair knowledge of computers and has long since been toying
with the idea of putting this knowledge to good use.
He firstly uses the admin clerks’ mailbox to send the offending
professor a message, stating that his day will come and that he knows
where he lives and has intimate knowledge of the professor’s family. He
also stated that a bomb will go off within the next week in the
professor’s classroom.
Secondly, he logs into the shared folders of the faculty where he knows
the results of the test he wrote are kept. Jack decides that he certainly
deserves a better mark than he received that morning.



Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                           5
Meet Jack le Hack
Third year student : University of Cyberfucious
Putting knowledge into practice ...
When studying the test results, he sees that he was not the only one that
failed. Jack realises that this could present an opportunity to deal with
his financial difficulties. He phones some of the other students and
offers a deal to them to change their marks for a small donation.
A few days pass and Jack’s business kicks off beyond his own
expectations. He is also approached by students that have financial
difficulties and cannot pay their class fees. With a little research and
questions posed in chat rooms, he acquires the necessary information to
hack into the financial system of the university. He installs a key logger
on one of the financial clerk’s computer and so gains access to his
password. He once again accesses the system from the admin clerk’s
computer.

Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                           6
Meet Jack le Hack
Third year student : University of Cyberfucious
Putting knowledge into practice ...
Jack is so impressed with his own efforts that he posts this information
on Facebook and Twitter and also uses Skype to tell his friends in the
UK about his endeavours. Because his data bundle expired, he posts
this information from a computer connected to the university network
and also installed Skype on the computer. He did, however, remove
Skype from the computer later.


Life is good for our Jack le Hack.




Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                           7
Cyber crime defined




Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                           8
Cyber crime defined


• Move in South African law to the use of the term cyber crime which
  is wide enough to encompass all illegal activities in respect of
  computers, information networks and cyberspace.
• Most important legislation is the Electronic Communications and
  Transactions Act 25 of 2002.
• 'access' includes the actions of a person who, after taking note of
  any data, becomes aware of the fact that he or she is not authorised to
  access that data and still continues to access that data.
 • 'data message' means data generated, sent, received or stored by
   electronic means and includes-
       (a) voice, where the voice is used in an automated transaction; and
       (b) a stored record;

Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                           9
Cyber crime defined
Common types of cyber crime
• Unauthorised access (s86(1))
• Unauthorised modification of data and various forms of malicious
  code (s86(2))
• Denial of Service Attacks (S86(5))
• Devices used to gain unauthorised access to data (s86(4))
• Child pornography, cyber obscenity and cyber stalking
• Computer-related fraud
• Copyright infringement
• Industrial espionage
• Piracy
• Online gambling
Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                          10
Cyber crime defined
Common types of cyber crime (cont.)
• For 15 consecutive months South Africa has been amongst the top
  three target countries in the world for mass phishing attacks.
• Identity theft remains the most common type of cyber crime in South
  Africa.
• “ Identity theft is a serious crime. It occurs when your personal
  information (name, social security number, date of birth, credit card
  number, or bank account number) is stolen and used without your
  knowledge to commit fraud or other crimes. Identity theft can cost
  you time and money. It can destroy your credit and ruin your good
  name.” USA Federal Trade Commission




Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                          11
The online entrepreneur




Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                          12
The online entrepreneur
Possible cyber crimes identified from Jack le Hack
• Unauthorised access to data
• Unauthorised modification of data
• Computer-related fraud
• False bomb threat, intimidation
• Using a device to gain unauthorised access to data
• Furthermore:
    - Exposing network to vulnerabilities – chat rooms, Skype.
    - Reputational risk to university and publicity about what Jack had
      done.
    - Possible loss of investors.


Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                          13
How to protect your data




Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                          14
How to protect your data
• Protecting data starts with each user of a computer on your campus
  and is not only related to the functions and responsibilities of the IT
  department.
• Your responsibilities include:
    - Protecting the university property stored on your computer,
      including information about staff, faculty, students, and alumni.
    - Accessing only that information which you are authorised to access
      in the course of your duties. Your ability to access other
      information does not imply any right to view, change, or share
      information.
    - Not establishing access privileges for yourself or others outside of
      formal approval processes.



Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                          15
How to protect your data
    - Adhering to procedures and business rules governing access and
      changes to the data for which you are a custodian.
    - Expect all stewards and custodians of administrative data to
      manage, access, and utilise this data in a manner that is consistent
      with the need for security and confidentiality.
• Correlation between physical and network security.


           (Computer Security at Cornell: Secure your Computer on and off
                            Campus 2009 (http://www.cit.cornell.edu))




Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                          16
Implementing a pro-active strategy in your
organisation




Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                          17
Implementing a pro-active strategy in your
organisation

•       Cyber security is just as important as physical security.
    •      Relationship between physical and network security.
•       Know and understand your organisation:
    •      This includes an understanding of the external environment and
           the threats facing the organisation. It also refers to a thorough
           understanding of the internal environment and the way the
           organisation operates – its employees, levels of staff morale,
           business partners of the organisation, service providers, etc.




Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                          18
Implementing a pro-active strategy in your
organisation

•       Define security roles and responsibilities:
    •      Although security should be everyone within an organisation’s
           concern, ownership of information security should be assigned to
           specific individuals, coupled with the necessary levels of authority
           and accountability. To assist with the process it is recommended
           that security roles and responsibilities be incorporated into job
           descriptions and that performance in terms of these areas be
           measured accordingly.
•       Ensure that you have proper policies and procedures in place for the
        use of IT.
•       Establish clear processes to enable end-users to report suspected
        cyber crimes.

Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                          19
Implementing a pro-active strategy in your
organisation

•     Effective public private partnerships.
•     Value of intelligence: Exchange information with law enforcement
      agencies and other organisations. Know your opponent and use the
      information to develop and update security policies. Think like a
      hacker.




Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                          20
Implementing a pro-active strategy in your
organisation

•       Stay up to date:
    •      Maintain awareness of new developments in both technology and
           services. Use a risk-based approach to determine when it would
           be necessary to upgrade or adapt current systems and processes to
           accommodate new developments.
•       Continuous auditing and assessment of process:
    •      It is recommended that a process of continuous auditing be
           implemented to ensure that the strategy remains aligned to
           business objectives, adapts to changes in technology or identified
           threats, and to allow for the analysis of information that is
           gathered from the different implemented controls.


Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                          21
Practical guidelines and tips




  “The vast majority of computer breaches that we have investigated
 over the past few years have been the result of poor personal choices,
  weak computer practices, and less-than-satisfactory data-handling
                             procedures.”


                                              Steve Shuster, director of IT Security at Cornell


Cyber crime 101: The impact of cyber crime on Higher Education in South Africa        September 2011
PwC                                                                                               22
Practical guidelines and tips


•       Email is more than messages. It contains personal information,
        contact lists, sensitive company information, etc. Email policies:
    •      Do not open suspicious emails.
    •      Use spam filters.
•       Encrypt important files or records.
•       Choose complex passwords and change your password regularly.
        The Post-it problem.
•       Back up regularly.
•       Install powerful anti-virus and firewall software and keep it up to
        date. Regularly update security patches.


Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                          23
Practical guidelines and tips


•     Create good habits such as deleting your temporary internet files
      and cookies. This protects against hackers who can access your
      accounts from where you have been on the internet.
•     Turn off your computer and modem/disconnect from the internet
      when not in use.
•     Know what information you have, where it is stored and who has
      access thereto.
•     Be wary to provide personal information via a website you are not
      familiar with.
•     Never allow strange or unfamiliar individuals to use your computer,
      not even if they say they are from the IT department!


Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                          24
Practical guidelines and tips


•       Where practicable, do not grant administrative or root/super user
        privileges to end-users.
•       Educate users:
    •      Teach IT users how to identify cyber threats and how to respond.
    •      Share security information with all users of IT in the organisation.
    •      Read up on the latest ways hackers create phishing scams to gain
           access to your personal information.




Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                          25
Practical guidelines and tips


• Campus executives and data stewards should know:


    - What/where is my data?
    - How sensitive is it?
    - Who is responsible for it?
    - Who has access to it?
    - Do I need to keep it?
    - What if it gets into the wrong hands?




Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                          26
Closing remarks
•     Need to realise the true value of information.
•     Cyber criminals steal INFORMATION.
•     We can only effectively combat cyber crime if we share information
      and collaborate.
•     Know your opponent.
•     Be pro-active and not re-active.
•     Implement good information governance principles in your
      organisation.
•     Educate all IT users.
•     Protect your information with the same vigour as you protect
      physical property, brand names, money, etc!


Cyber crime 101: The impact of cyber crime on Higher Education in South Africa   September 2011
PwC                                                                                          27
“It takes more than anti-virus software to
 safeguard your computing resources and data. It
 takes you. Taking steps to secure your computer
        not only helps keep your data safe, it
 demonstrates your commitment to protecting the
  university network and all data created, stored,
    and shared over the network by the campus
                    community.”



This publication has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act
upon the information contained in this publication without obtaining specific professional advice. No representation or warranty (express or implied) is
given as to the accuracy or completeness of the information contained in this publication, and, to the extent permitted by law, PwC, its members,
employees and agents do not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or
refraining to act, in reliance on the information contained in this publication or for any decision based on it.

© 2011 PricewaterhouseCoopers (“PwC”), the South African firm. All rights reserved. In this document, “PwC” refers to PricewaterhouseCoopers in
South Africa, which is a member firm of PricewaterhouseCoopers International Limited (PwCIL), each member firm of which is a separate legal entity
and does not act as an agent of PwCIL.

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Cyber Crime Impact on Higher Education

  • 1. www.pwc.com Cyber Crime 101: The Impact of Cyber Crime on Higher Education in South Africa Higher Education Conference 2011 5 September 2011 Adv Jacqueline Fick
  • 2. Agenda Meet Jack le Hack Cyber crime defined The online entrepreneur How to protect data Implementing a pro-active strategy in your organisation Practical guidelines and tips Closing remarks Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 2
  • 3. Meet Jack le Hack Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 3
  • 4. Meet Jack le Hack Third year student : University of Cyberfucious Putting knowledge into practice It is Monday afternoon after a rough weekend for Jack. He is sure he failed the test he wrote that morning as the beers he consumed made him suffer from memory loss and he forgot to study. His finances are also shot as he had to sponsor some of his friends for their social activities. To boot his professor also made some comments about the quality of his work which Jack felt was not appropriate. Jack also assists with some classes for first year students and realises that he still has to prepare for a lecture for the next day. He goes to the office that was assigned to him. He shares the office with one of the admin clerks of the faculty. When he walks past her desk, he notices that she did not log of her computer. Jack decides that it is time to put his master plan into action... Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 4
  • 5. Meet Jack le Hack Third year student : University of Cyberfucious Putting knowledge into practice ... Jack has a fair knowledge of computers and has long since been toying with the idea of putting this knowledge to good use. He firstly uses the admin clerks’ mailbox to send the offending professor a message, stating that his day will come and that he knows where he lives and has intimate knowledge of the professor’s family. He also stated that a bomb will go off within the next week in the professor’s classroom. Secondly, he logs into the shared folders of the faculty where he knows the results of the test he wrote are kept. Jack decides that he certainly deserves a better mark than he received that morning. Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 5
  • 6. Meet Jack le Hack Third year student : University of Cyberfucious Putting knowledge into practice ... When studying the test results, he sees that he was not the only one that failed. Jack realises that this could present an opportunity to deal with his financial difficulties. He phones some of the other students and offers a deal to them to change their marks for a small donation. A few days pass and Jack’s business kicks off beyond his own expectations. He is also approached by students that have financial difficulties and cannot pay their class fees. With a little research and questions posed in chat rooms, he acquires the necessary information to hack into the financial system of the university. He installs a key logger on one of the financial clerk’s computer and so gains access to his password. He once again accesses the system from the admin clerk’s computer. Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 6
  • 7. Meet Jack le Hack Third year student : University of Cyberfucious Putting knowledge into practice ... Jack is so impressed with his own efforts that he posts this information on Facebook and Twitter and also uses Skype to tell his friends in the UK about his endeavours. Because his data bundle expired, he posts this information from a computer connected to the university network and also installed Skype on the computer. He did, however, remove Skype from the computer later. Life is good for our Jack le Hack. Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 7
  • 8. Cyber crime defined Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 8
  • 9. Cyber crime defined • Move in South African law to the use of the term cyber crime which is wide enough to encompass all illegal activities in respect of computers, information networks and cyberspace. • Most important legislation is the Electronic Communications and Transactions Act 25 of 2002. • 'access' includes the actions of a person who, after taking note of any data, becomes aware of the fact that he or she is not authorised to access that data and still continues to access that data. • 'data message' means data generated, sent, received or stored by electronic means and includes- (a) voice, where the voice is used in an automated transaction; and (b) a stored record; Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 9
  • 10. Cyber crime defined Common types of cyber crime • Unauthorised access (s86(1)) • Unauthorised modification of data and various forms of malicious code (s86(2)) • Denial of Service Attacks (S86(5)) • Devices used to gain unauthorised access to data (s86(4)) • Child pornography, cyber obscenity and cyber stalking • Computer-related fraud • Copyright infringement • Industrial espionage • Piracy • Online gambling Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 10
  • 11. Cyber crime defined Common types of cyber crime (cont.) • For 15 consecutive months South Africa has been amongst the top three target countries in the world for mass phishing attacks. • Identity theft remains the most common type of cyber crime in South Africa. • “ Identity theft is a serious crime. It occurs when your personal information (name, social security number, date of birth, credit card number, or bank account number) is stolen and used without your knowledge to commit fraud or other crimes. Identity theft can cost you time and money. It can destroy your credit and ruin your good name.” USA Federal Trade Commission Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 11
  • 12. The online entrepreneur Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 12
  • 13. The online entrepreneur Possible cyber crimes identified from Jack le Hack • Unauthorised access to data • Unauthorised modification of data • Computer-related fraud • False bomb threat, intimidation • Using a device to gain unauthorised access to data • Furthermore: - Exposing network to vulnerabilities – chat rooms, Skype. - Reputational risk to university and publicity about what Jack had done. - Possible loss of investors. Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 13
  • 14. How to protect your data Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 14
  • 15. How to protect your data • Protecting data starts with each user of a computer on your campus and is not only related to the functions and responsibilities of the IT department. • Your responsibilities include: - Protecting the university property stored on your computer, including information about staff, faculty, students, and alumni. - Accessing only that information which you are authorised to access in the course of your duties. Your ability to access other information does not imply any right to view, change, or share information. - Not establishing access privileges for yourself or others outside of formal approval processes. Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 15
  • 16. How to protect your data - Adhering to procedures and business rules governing access and changes to the data for which you are a custodian. - Expect all stewards and custodians of administrative data to manage, access, and utilise this data in a manner that is consistent with the need for security and confidentiality. • Correlation between physical and network security. (Computer Security at Cornell: Secure your Computer on and off Campus 2009 (http://www.cit.cornell.edu)) Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 16
  • 17. Implementing a pro-active strategy in your organisation Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 17
  • 18. Implementing a pro-active strategy in your organisation • Cyber security is just as important as physical security. • Relationship between physical and network security. • Know and understand your organisation: • This includes an understanding of the external environment and the threats facing the organisation. It also refers to a thorough understanding of the internal environment and the way the organisation operates – its employees, levels of staff morale, business partners of the organisation, service providers, etc. Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 18
  • 19. Implementing a pro-active strategy in your organisation • Define security roles and responsibilities: • Although security should be everyone within an organisation’s concern, ownership of information security should be assigned to specific individuals, coupled with the necessary levels of authority and accountability. To assist with the process it is recommended that security roles and responsibilities be incorporated into job descriptions and that performance in terms of these areas be measured accordingly. • Ensure that you have proper policies and procedures in place for the use of IT. • Establish clear processes to enable end-users to report suspected cyber crimes. Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 19
  • 20. Implementing a pro-active strategy in your organisation • Effective public private partnerships. • Value of intelligence: Exchange information with law enforcement agencies and other organisations. Know your opponent and use the information to develop and update security policies. Think like a hacker. Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 20
  • 21. Implementing a pro-active strategy in your organisation • Stay up to date: • Maintain awareness of new developments in both technology and services. Use a risk-based approach to determine when it would be necessary to upgrade or adapt current systems and processes to accommodate new developments. • Continuous auditing and assessment of process: • It is recommended that a process of continuous auditing be implemented to ensure that the strategy remains aligned to business objectives, adapts to changes in technology or identified threats, and to allow for the analysis of information that is gathered from the different implemented controls. Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 21
  • 22. Practical guidelines and tips “The vast majority of computer breaches that we have investigated over the past few years have been the result of poor personal choices, weak computer practices, and less-than-satisfactory data-handling procedures.” Steve Shuster, director of IT Security at Cornell Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 22
  • 23. Practical guidelines and tips • Email is more than messages. It contains personal information, contact lists, sensitive company information, etc. Email policies: • Do not open suspicious emails. • Use spam filters. • Encrypt important files or records. • Choose complex passwords and change your password regularly. The Post-it problem. • Back up regularly. • Install powerful anti-virus and firewall software and keep it up to date. Regularly update security patches. Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 23
  • 24. Practical guidelines and tips • Create good habits such as deleting your temporary internet files and cookies. This protects against hackers who can access your accounts from where you have been on the internet. • Turn off your computer and modem/disconnect from the internet when not in use. • Know what information you have, where it is stored and who has access thereto. • Be wary to provide personal information via a website you are not familiar with. • Never allow strange or unfamiliar individuals to use your computer, not even if they say they are from the IT department! Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 24
  • 25. Practical guidelines and tips • Where practicable, do not grant administrative or root/super user privileges to end-users. • Educate users: • Teach IT users how to identify cyber threats and how to respond. • Share security information with all users of IT in the organisation. • Read up on the latest ways hackers create phishing scams to gain access to your personal information. Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 25
  • 26. Practical guidelines and tips • Campus executives and data stewards should know: - What/where is my data? - How sensitive is it? - Who is responsible for it? - Who has access to it? - Do I need to keep it? - What if it gets into the wrong hands? Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 26
  • 27. Closing remarks • Need to realise the true value of information. • Cyber criminals steal INFORMATION. • We can only effectively combat cyber crime if we share information and collaborate. • Know your opponent. • Be pro-active and not re-active. • Implement good information governance principles in your organisation. • Educate all IT users. • Protect your information with the same vigour as you protect physical property, brand names, money, etc! Cyber crime 101: The impact of cyber crime on Higher Education in South Africa September 2011 PwC 27
  • 28. “It takes more than anti-virus software to safeguard your computing resources and data. It takes you. Taking steps to secure your computer not only helps keep your data safe, it demonstrates your commitment to protecting the university network and all data created, stored, and shared over the network by the campus community.” This publication has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this publication, and, to the extent permitted by law, PwC, its members, employees and agents do not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it. © 2011 PricewaterhouseCoopers (“PwC”), the South African firm. All rights reserved. In this document, “PwC” refers to PricewaterhouseCoopers in South Africa, which is a member firm of PricewaterhouseCoopers International Limited (PwCIL), each member firm of which is a separate legal entity and does not act as an agent of PwCIL.