Assessing the fraud prevention mechanisms in Malaysian government agencies / Tuan Zainun Tuan Mat ... [et al.]

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

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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.


Item Type: Article
CreatorsEmail / ID. Num
Tuan Mat, Tuan ZainunUNSPECIFIED
Syed Mustapha Nazri, Sharifah Nazatul FaizaUNSPECIFIED
Mohd Fahmi, FadzlinaUNSPECIFIED
Ismail, Aida MariaUNSPECIFIED
Subjects: H Social Sciences > HV Social pathology. Social and public welfare. Criminology > Fraud. Swindling. Confidence games > Malaysia
J Political Science > JF Political institutions and public administration > Administrative agencies. Politicians > Malaysia
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
Journal: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 1675-4077
Volume: 12
Number: 2
Page Range: pp. 141-169
Official URL:
Item ID: 11099
Uncontrolled Keywords: Fraud, fraud triangle, fraud prevention mechanism, public sectors


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