Assessing the fraud prevention mechanisms in Malaysian government agencies / Tuan Zainun Tuan Mat ... [et al.]
The public sector is most susceptible to fraud but effective prevention mechanisms will help it to minimize fraud risk. This paper provides an indicator on the effectiveness of fraud prevention mechanisms, which facilitate it to minimize the fraud risks, implemented by the public sector. The framew...
| Main Authors: | , , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute & Faculty of Accountancy
2013
|
| Subjects: | |
| Online Access: | http://ir.uitm.edu.my/id/eprint/11099/ http://ir.uitm.edu.my/id/eprint/11099/1/AJ_TUAN%20ZAINUN%20TUAN%20MAT%20MAR%2013.pdf |
| id |
uitm-11099 |
|---|---|
| recordtype |
eprints |
| spelling |
uitm-110992016-07-21T07:08:41Z http://ir.uitm.edu.my/id/eprint/11099/ Assessing the fraud prevention mechanisms in Malaysian government agencies / Tuan Zainun Tuan Mat ... [et al.] Tuan Mat, Tuan Zainun Syed Mustapha Nazri, Sharifah Nazatul Faiza Mohd Fahmi, Fadzlina Ismail, Aida Maria Smith, Malcom Malaysia Malaysia The public sector is most susceptible to fraud but effective prevention mechanisms will help it to minimize fraud risk. This paper provides an indicator on the effectiveness of fraud prevention mechanisms, which facilitate it to minimize the fraud risks, implemented by the public sector. The framework of this study is developed based on the fraud triangle concepts which explain how pressure, rationalization and opportunity could be minimized by implementing effective fraud prevention activities such as internal control assessments, training and education, and other organisation-wide strategies. This study concentrates on fraud training and education mechanisms. (Insert research method). The results show that raising fraud awareness activities, training in ethics or code of conduct, training in privacy principles and training to employees involved in fraud control activities are effective mechanisms for fraud prevention. Accounting Research Institute & Faculty of Accountancy 2013 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/11099/1/AJ_TUAN%20ZAINUN%20TUAN%20MAT%20MAR%2013.pdf Tuan Mat, Tuan Zainun and Syed Mustapha Nazri, Sharifah Nazatul Faiza and Mohd Fahmi, Fadzlina and Ismail, Aida Maria and Smith, Malcom (2013) Assessing the fraud prevention mechanisms in Malaysian government agencies / Tuan Zainun Tuan Mat ... [et al.]. Malaysian Accounting Review, 12 (2). pp. 141-169. ISSN 1675-4077 |
| repository_type |
Digital Repository |
| institution_category |
Local University |
| institution |
Universiti Teknologi MARA |
| building |
UiTM Institutional Repository |
| collection |
Online Access |
| language |
English |
| topic |
Malaysia Malaysia |
| spellingShingle |
Malaysia Malaysia Tuan Mat, Tuan Zainun Syed Mustapha Nazri, Sharifah Nazatul Faiza Mohd Fahmi, Fadzlina Ismail, Aida Maria Smith, Malcom Assessing the fraud prevention mechanisms in Malaysian government agencies / Tuan Zainun Tuan Mat ... [et al.] |
| description |
The public sector is most susceptible to fraud but effective prevention mechanisms will help it to minimize fraud risk. This paper provides an indicator on the effectiveness of fraud prevention mechanisms, which
facilitate it to minimize the fraud risks, implemented by the public sector. The framework of this study is developed based on the fraud triangle concepts which explain how pressure, rationalization and opportunity could be minimized by implementing effective fraud prevention activities such as internal control assessments, training and education, and other organisation-wide strategies. This study concentrates on fraud training and education mechanisms. (Insert research method). The results show that
raising fraud awareness activities, training in ethics or code of conduct, training in privacy principles and training to employees involved in fraud control activities are effective mechanisms for fraud prevention. |
| format |
Article |
| author |
Tuan Mat, Tuan Zainun Syed Mustapha Nazri, Sharifah Nazatul Faiza Mohd Fahmi, Fadzlina Ismail, Aida Maria Smith, Malcom |
| author_facet |
Tuan Mat, Tuan Zainun Syed Mustapha Nazri, Sharifah Nazatul Faiza Mohd Fahmi, Fadzlina Ismail, Aida Maria Smith, Malcom |
| author_sort |
Tuan Mat, Tuan Zainun |
| title |
Assessing the fraud prevention mechanisms in Malaysian government agencies / Tuan Zainun Tuan Mat ... [et al.] |
| title_short |
Assessing the fraud prevention mechanisms in Malaysian government agencies / Tuan Zainun Tuan Mat ... [et al.] |
| title_full |
Assessing the fraud prevention mechanisms in Malaysian government agencies / Tuan Zainun Tuan Mat ... [et al.] |
| title_fullStr |
Assessing the fraud prevention mechanisms in Malaysian government agencies / Tuan Zainun Tuan Mat ... [et al.] |
| title_full_unstemmed |
Assessing the fraud prevention mechanisms in Malaysian government agencies / Tuan Zainun Tuan Mat ... [et al.] |
| title_sort |
assessing the fraud prevention mechanisms in malaysian government agencies / tuan zainun tuan mat ... [et al.] |
| publisher |
Accounting Research Institute & Faculty of Accountancy |
| publishDate |
2013 |
| url |
http://ir.uitm.edu.my/id/eprint/11099/ http://ir.uitm.edu.my/id/eprint/11099/1/AJ_TUAN%20ZAINUN%20TUAN%20MAT%20MAR%2013.pdf |
| first_indexed |
2023-09-18T22:47:51Z |
| last_indexed |
2023-09-18T22:47:51Z |
| _version_ |
1777417345306722304 |