External firm appointed for CSA financial audit

Cricket South Africa has appointed auditing firm KPMG to conduct an investigation into their financial affairs. The inquiry comes after the CSA board agreed it would not challenge a court order to reinstate president Mtutuzeli Nyoka, who insisted on a full, forensic audit, at a meeting in Johannesburg on May 4.

Ishmael Semenya, a lawyer on CSA's legal and governance committee, was tasked with appointing the external auditors at that meeting. He took almost three weeks to decide on which of the country's four big auditing companies would have the responsibility of conducting the investigation. It is understood that disagreements between board members led to the delay in appointing KPMG.

The firm's mandate will be "to investigate and report on the payment of bonuses, travel expenses, related expenditure and fringe benefits paid to CSA staff members in connection with the IPL and Champions Trophy hosted in 2009," Semenya told ESPNcricinfo. The investigation will start immediately and Semenya is hopeful the findings will be ready in four weeks.

The audit is the culmination of a long battle between Nyoka and chief executive Gerald Majola, which has centered around finances. CSA awarded R4.7 million (US$671,428) in bonuses to 40 staff members in 2009, which were not declared through the body's remunerations committee (REMCO). Insiders said this was keeping with precedents set during the hosting of the 2003 World Cup and the 2007 World Twenty20. Nyoka wanted these payments and details of how CSA spent money in an account to the value of R84.6 million (US$12,085,714) scrutinised by external auditors.

CSA instead held an internal inquiry, chaired by vice-president AK Khan, because it believed it had not exhausted its own procedure. The investigation cleared Majola of any wrongdoing, saying he had made "an error of judgement" in not declaring the payments through REMCO and ordered him to pay back an amount of R28,168 (US$4024) which was used for travel for his children.

Following the inquiry, in February this year, the board passed a vote of no confidence against Nyoka, removing him as their president. Nyoka challenged the decision in the South Gauteng High Court, where it was found that his removal was unlawful and that he should be reinstated and his demands for an external audit met. On the same day as the judgement, CSA issued a release stating its intention to appeal the decision.

They backtracked on that statement on May 4 at a board meeting in which Majola and Nyoka reconciled "with the best interests of cricket in mind." At the time, it appeared that the South African Sports and Olympic Committee would conduct the external inquiry, but it has since been decided that KPMG will be tasked with the investigation.

Ntini named Cricket South Africa ambassador

Makhaya Ntini continues to be involved in South African cricket after his retirement

Makhaya Ntini has been named Cricket South Africa's first cricket development ambassador. Ntini, who played 101 Tests and took 390 wickets and was the first black, African player to represent South Africa, retired from international cricket in November 2010 but had vowed to remain involved in developing the game in rural areas.

The announcement was made at the unveiling of GB Molefe hostel at the University of Fort Hare in the Eastern Cape, where CSA runs an academy. Mfuneko Ngam, another former South African fast bowler, heads the project, which gives promising players from previously disadvantaged backgrounds an opportunity to study as well as play cricket through a bursary scheme.

Ntini will be involved in the academy as well as other ventures that will assist the unearthing of talent in the area. His responsibilities will include identifying areas where developmental structures must be put in place and being a talent scout in the Eastern Cape. Ntini hails from the province, which is widely considered rich in cricketing talent, but suffers from severe poverty and lack of facilities in parts.

"Makhaya is a true ambassador of the sport, he has done more for the game of cricket than anybody in promoting the game," CSA chief executive Gerald Majola said. "We at CSA decided that, when Makhaya Ntini retires, he can not be gone completely from the world of cricket because many players still need to learn from his experience."

Bangalore favourite in fight for final

Match facts

Tuesday, May 24, Mumbai
Start time 2000 (1430 GMT)

	Bangalore comfortably won their last encounter against Chennai

Big Picture

It began with a last-ball thriller, meandered in the middle, and ended with perhaps the most exciting match of the season. The IPL league phase is over, and though there were some spirited contenders, the four teams who looked strongest from the start are the ones that have progressed.

Amid the randomness of the prolonged qualification period Royal Challengers Bangalore have provided some stability. With eight wins in their previous nine games, they are undoubtedly favourites, a concept so vital to most sporting contests, but considered taboo in the IPL. They have earned the tag, and not just through the belligerence of Chris Gayle. S Aravind and Virat Kohli have been consistent, Daniel Vettori has been effective in his unassuming manner, Zaheer Khan has shown glimpses of his abilities and, perhaps, most importantly they've been relatively safe with their catching in a tournament plagued by poor fielding.

They beat Chennai in their last league game and a similar result in the first qualifier on Tuesday will ensure a berth in the final.

Chennai, though, have the opportunity to play some MS Dhoni-endorsed "fearless" cricket, knowing that the lifeline Kolkata's L Balaji and Mumbai's Ambati Rayudu combined to afford them on Sunday night is a sturdy one. Their second chance, should they need it, will be in Chennai, where they won all seven of their games in the group phase.

It will be interesting to see whether they take some risks to derail the Bangalore juggernaut; perhaps throw caution to the wind with the bat, or maybe put in some close fielders for the phenomenal Gayle.

Form guide

Bangalore: WLWWW (first on points table)

Chennai: LWWWL (second on points table)

Team talk

In three matches since Tillakaratne Dilshan's departure, Bangalore tried three different opening partners for Gayle, all without much success. The latest move, to push AB de Villiers up the order, was the boldest, as it clusters Bangalore's three best batsmen at the top, and leaves the middle order looking inexperienced.

If they do stick with de Villiers up the order, Luke Pomersbach is rather wasted as a fourth foreign player. They could replace him with either Asad Pathan or Arun Karthik, and bring in Charl Langeveldt, who took five wickets in the three chances he was given, in place of Abhimanyu Mithun. Vettori also suggested after the previous game that Bangalore may bring in spinner J Syed Mohammad in place of a batsman if the pitch looks like it will turn.

Chennai have not changed their XI in their previous four games, but may consider a couple of moves after the thrashing they were handed in Bangalore. Albie Morkel has not displayed the wicket-taking ability he did in the first half of the tournament, and with Chennai's batting line-up already long enough, Tim Southee is an option.

In the spotlight

S Badrinath has failed in his previous two innings. The last time Chennai played at the Wankhede Stadium, he was sublime during his 71 not out off 48 balls. In last year's semi-final, he was Chennai's top-scorer with 37.

AB de Villiers has had an ordinary second half of the season with the bat, but his talent is unquestionable. He likes being in the thick of the action, so won't mind opening the batting again.

Prime numbers

• Daniel Vettori is by far the most economical bowler of this IPL season (five overs minimum). His 40 overs have gone at a rate of just 5.40 an over.
• With five stumpings, MS Dhoni has the most such dismissals among the wicketkeepers in this IPL.

The chatter

"If you get Chris Gayle out and you've got a few [runs on the board], you have a chance; getting him out will be priority, number one."
Stephen Fleming, the Chennai coach, knows who Bangalore's main man is.

Mumbai edge past Kolkata in last-ball finish

Mumbai Indians 178 for 5 (Franklin 45*, Tendulkar 38, Bhatia 3-22) beat Kolkata Knight Riders 175 for 7 (Kallis 59, Yusuf 36, Tiwary 35) by five wickets 

	James Franklin followed up his two wickets with a match-winning 45

Kolkata Knight Riders had their Champions League debut all but booked when they began the last over with 21 to defend. Three edged boundaries off L Balaji and two missed yorkers later, James Franklin and Ambati Rayudu had seen Mumbai Indians to a highly unlikely win, breaking their three-match losing streak. The win set up a repeat clash between the two teams in the eliminator, an equivalent of a quarter-final.

In all the chaos of the last over, which stunned the full house at Eden Gardens, Chennai Super Kings emerged the biggest gainers. Had Kolkata won the game, which they should have despite all those edges, Chennai would have finished third, and would have had to win two games in order to make the final. Now they need win only one of the two.

Match Meter MI Kolkata lose two early Mumbai strike early to reduce Kolkata to 22 for 2, including Gautam Gambhir's wicket. KKR Tiwary, Yusuf counterattack With Jacques Kallis solid around them, Manoj Tiwary and Yusuf Pathan attack Mumbai to take Kolkata to 124 for 4 after 16 overs. KKR Kallis assaults late Kallis goes from 40 off 37 to 59 off 42 to give Kolkata a big finish. KKRMI Tendulkar, Harbhajan chip away Sachin Tendulkar and a promoted Harbhajan Singh keep up with the asking rate, taking Mumbai to 70 for 1 in eight overs. KKR Bhatia strikes Rajat Bhatia takes three wickets in three overs to reduce Mumbai to96 for 4 in the 13th over. MI The last over Mumbai need 21 off the last over, but Franklin and Rayudu manage it through a mix of edges and held nerves.  Advantage Honours even

Mumbai gained too: they needed to finish the chase off in 5.1 overs to make it to the top two, but by beating Kolkata they could have ensured a psychological advantage in their eliminator. For the best part of their 19 overs of batting, Mumbai scarcely looked like a team that could do so. Iqbal Abdulla removed T Suman in the second over, the pinch-hitter Harbhajan Singh managed 30 off 29, and Rajat Bhatia's leg-rollers broke the batting order's back with thee wickets in three overs.

At 96 for 4 in the 13th over, it seemed too much was left for Kieron Pollard and Franklin. Pollard lived up to that expectation, but Franklin kept the fight up mostly with well-placed couples. A six and a four in between meant Mumbai were not completely out of it even when Balaji ripped Pollard's leg stump out with 40 required off 15.

If this was robbery in broad floodlights, Kolkata weren't the most vigilant victims either. As much as the edged boundaries in the last over, Kolkata will also look back at little moments towards the end that proved to be decisive. Balaji bowled a wide with one ball left in the 18th over, and Ambati Rayudu lofted the compensation delivery over extra cover for a six. It wouldn't be Rayudu's last six of the night.

The last ball of the 19th over hit Rayudu in the pad and rolled towards the keeper. The batsmen had all but stolen a leg-bye when wicketkeeper Shreevats Goswami went for a direct hit, and conceded an overthrow. That kept Franklin - 28 off 18 now - on strike for the last over. L Balaji went for a wide yorker first ball, and a thick edge off the low full toss went between the keeper and the short third man. A slower bouncer followed, and the tope edge cleared the keeper again. Thirteen off four now looked so much more gettable.

Balaji went back to the wide-yorker plan, and Franklin smacked the next low full toss past extra cover for four. Under pressure and in the face of some ill luck, Balaji was just not landing them right. The next ball was a low, wide full toss again, and another thick edge beat third man to make it five of two. The next low full toss found extra cover, and brought Kolkata some relief. However, just then Balaji chose to bowl the worst delivery of the over - a high full toss on the pads - and Rayudu helped himself to his second, and decisive, six.

The stunned Eden gardens crowd could scarcely believe what they were seeing after they had cheered their team all night to what looked like a comfortable win. Most of it was thanks to Jacques Kallis who batted solidly at first and rapaciously towards the end. Along the way he was helped by breezy 30s from Manoj Tiwary and Yusuf Pathan, but it was Kallis who provided the innings the final impetus with 19 off the last five balls he faced. It was fitting then that the man who minimised the damage with the wickets of Kallis and Yusuf was none other than Franklin.

Bangalore finish on top of table

Royal Challengers Bangalore 129 for 2 (Gayle 75*) beat Chennai Super Kings 128 for 8 (Dhoni 70*, Vettori 2-15) by eight wickets

	Zaheer Khan caused problems at the top, removing Michael Hussey and Suresh Raina to trigger the Chennai slide

Match Meter RCB Zaheer Khan took out Michael Hussey in the third over RCB Zaheer bounced out Suresh Raina in the fifth over RCB S Badrinath holed out to long-off to leave Chennai tottering at 22 for 4 from 5.4 overs CSK MS Dhoni plundered 17 runs in the last over of the innings bowled by Abhimanyu Mithun RCB Chris Gayle and Virat Kohli took 18 runs off Doug Bollinger in the fourth over of the chase  Advantage Honours even

Chris Gayle indulged himself after his bowlers restricted Chennai Super Kings to a below-par 128 to ensure Royal Challengers Bangalore will finish top of the points table. The result also secured their berth in this year's Champions League.

Chennai were always facing inevitable defeat once their top order crumbled six overs into the game. Tottering at 22 for 4, MS Dhoni consolidated initially before looting quick runs in the end, but 128 wasn't going to test Bangalore at the Chinnaswamy Stadium. Especially with Gayle unleashing hell.

Gayle left his mark on the chase and it was violent. A six flew over third man, another disappeared over cow corner, a third, off Suresh Raina, landed in the upper tier of the long-on stands and a fierce straight drive rammed into Albie Morkel's shin. A limping Morkel continued bowling after receiving some treatment but Gayle promptly dispatched a short delivery over the deep midwicket boundary. But while Gayle thrilled the home crowd, it was the bowlers who won the game for Bangalore.

The first couple of overs set the tone: Zaheer Khan nearly yorked M Vijay and beat Michael Hussey with couple of outswingers, and S Aravind hit a nagging line and length to handcuff Chennai. The breakthrough came in the third over when Hussey dragged an away-going delivery on to his stumps. It was a sign of things to come. Vijay hung his bat out against Aravind, Suresh Raina top edged a pull off Zaheer and when S Badrinath lifted Daniel Vettori to long-off Chennai were wobbling at 22 for 4 from 5.4 overs.

It was left to Dhoni to play the lone ranger but every time he tried to switch to attacking mode, a wicket fell, forcing him to revert to caution. He added 26 runs with Wriddhiman Saha from 6.4 overs and Chennai reached 60 for 4 in 12 overs. Saha swung Gayle for a six over midwicket in the next over to suggest a possible change in the mindset but he fell, trying to repeat the shot off Virat Kohli in the 14th over.

Dhoni was on a run-a-ball 19 at that stage and soon swung Gayle for his second six to hint at a revival, but Dwayne Bravo was trapped by an arm-ball from Vettori, forcing Dhoni to slow down again. He went quiet for a couple of overs and it was only in the final over, bowled by Abhimanyu Mithun, that Dhoni really displayed his brand of violence. He pulled a six and a four before he smote one over the midwicket boundary to finish off in style. It was far from enough though.

Teams should have a say in pitches - Jennings

Ray Jennings: "The home side should have a say in the pitch but you cannot go over the top"

Ray Jennings, the Royal Challengers Bangalore coach, has said home teams in the IPL should be able to prepare pitches to their liking but there should be limits on far they can go.

"If I have Dale Steyn, I can't prepare a pitch with long grass [ because] then, I am going over the top," Jennings told reporters in Bangalore on Saturday. "If you prepare wickets that are so slow, you are again going over the top. There should be boundaries. There should be limits between the maximum and minimum."

Jennings' comments come in the wake of the US$50,000 fine the BCCI imposed on Shane Warne for his public spat with Rajasthan Cricket Association (RCA) secretary Sanjay Dixit over changing of pitches in Jaipur.

According to Jennings, weaker teams are more likely to want to play on "unrealistic wickets", because that gives them a better chance of beating a good side. "If you prepare a wicket that is unpredictable then there is a chance of the weaker side winning," Jennings said. "The [Rajasthan] Royals have a better win ratio at home because the pitch there is slower than anywhere else. Warne is actually quiet smart and he packs the team with spinners and all of them are very different. It is important to use home advantage but the question is, to what extent?"

Bangalore are already through to the playoffs and while Jennings approved of the new knockout system, he said playing three games in four days was unfair and that teams will have to be careful to conserve their energy in order to cope. "You [have] got to save energy with the way you travel and ensure there is no disturbance from the public in the hotel. It is important to protect their energy and protect their frustration level; the frustration level in a lost tour is very high. People get tired quickly because of the fatigue level and extra pressure off the field."

When asked for his opinion on the local Karnataka talent in the team, Jennings chose to respond with a criticism of the structure of Indian domestic cricket that does not put players under pressure on a regular basis. "A lot of cricket is played on flat wickets and there is not much pressure. You have got to make sporting wickets. In a four-day game, if you don't get a hundred, then it is considered that you batted badly. You don't do enough fielding under pressure and so when the pressure is there, you don't take the catch.

"There is talent in India but make that talent play under huge amount of pressure and then you will see the results."

Teams target finish in top two

Match facts

Sunday, May 22, Kolkata
Start time 2000 (1430 GMT)

	Sachin Tendulkar will want to improve his strike-rate

Big Picture

Both the teams have got good news even before they start playing their last game. Kings XI Punjab, two points behind them, were the only side that could prevent them from progressing to the play-offs, and they lost to Deccan Chargers to clear the way. That doesn't make this game inconsequential, though. The two teams ahead of them are ahead by just one and two points respectively with one game to play. So Kolkata Knight Riders and Mumbai Indians will be playing to make it to the elusive top two, for those sides get a second chance even if they lose their first qualifier.

If Chennai Super Kings (18 points) beat Royal Challengers Bangalore (17 points) in the preceding game, the winner here will directly make it to the top two. If Bangalore win, though, Kolkata and Mumbai (both at 16 points) will look for a win big enough to take them past Chennai's net run-rate. There is all to play for on the final Sunday of the long and winding IPL.

Form guide (most recent first)

Kolkata Knight Riders: WLWLW (third in points table)
Mumbai Indians LLLWW (fourth in points table)

Team talk

Now is the time that teams will want to stop experimenting with their combinations. Kolkata, though, will have to wait on Jacques Kallis' fitness, who didn't bat in their win over Pune Warriors on May 19.

Mumbai haven't quite been experimenting too much, and despite three straight losses will feel comfortable with their XI. Except they need a suitable opening partner for Sachin Tendulkar. How they will hope that Davy Jacobs is fit.

In the spotlight

Deserving owner of the orange cap at one point in the tournament, Sachin Tendulkar has failed to score at more than a run a ball in his last five efforts. His strike-rate over the season has been 107.33. He will want to set the record straight in the final stages of the tournament.

Shakib Al Hasan has been used sparingly by Kolkata, but whenever he's been called on he has made an impact. Nine wickets in five matches is a strike-rate of a wicket every two overs - priceless. Will he be part of their plans in this crucial final stage of the tournament?

Prime numbers

• Yusuf Pathan has yet to score to a half-century in his nine innings. That doesn't make him a failure, though. Used as an impact batsman, Yusuf has scored 221 runs off 150 balls.
• Among bowlers with a minimum of 10 wickets this year, Lasith Malinga's strike-rate of a wicket every 11.3 deliveries is the best
  The chatter
  
  
  "We want to go out there and look to win the next game as they we would have a very bright chance of moving into the second spot in the table, so that's what we will focus on."
  Gautam Gambhir sets the agenda for the game