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 framewo...

Full description

Saved in:
Bibliographic Details
Main Authors: Tuan Mat, Tuan Zainun (Author), Syed Mustapha Nazri, Sharifah Nazatul Faiza (Author), Mohd Fahmi, Fadzlina (Author), Ismail, Aida Maria (Author), Smith, Malcom (Author)
Format: Book
Published: Accounting Research Institute & Faculty of Accountancy, 2013.
Subjects:
Online Access:Link Metadata
Tags: Add Tag
No Tags, Be the first to tag this record!

MARC

LEADER 00000 am a22000003u 4500
001 repouitm_11099
042 |a dc 
100 1 0 |a Tuan Mat, Tuan Zainun  |e author 
700 1 0 |a Syed Mustapha Nazri, Sharifah Nazatul Faiza  |e author 
700 1 0 |a Mohd Fahmi, Fadzlina  |e author 
700 1 0 |a Ismail, Aida Maria  |e author 
700 1 0 |a Smith, Malcom  |e author 
245 0 0 |a Assessing the fraud prevention mechanisms in Malaysian government agencies / Tuan Zainun Tuan Mat ... [et al.] 
260 |b Accounting Research Institute & Faculty of Accountancy,   |c 2013. 
500 |a https://ir.uitm.edu.my/id/eprint/11099/1/AJ_TUAN%20ZAINUN%20TUAN%20MAT%20MAR%2013.pdf 
520 |a 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. 
546 |a en 
690 |a Malaysia 
690 |a Malaysia 
655 7 |a Article  |2 local 
655 7 |a PeerReviewed  |2 local 
787 0 |n https://ir.uitm.edu.my/id/eprint/11099/ 
787 0 |n https://mar.uitm.edu.my/ 
856 4 1 |u https://ir.uitm.edu.my/id/eprint/11099/  |z Link Metadata