The influence of fraud prevention mechanisms on fraud awareness in the federal ministries in Malaysia / Noorfarhana Wahiza Abdul Latif … [et al.]

Abdul Latif, Noorfarhana Wahiza and Hasnan, Suhaily and Mohamed Hussain, Alfiatul Rohmah and Mohd Ali, Mazurina (2021) The influence of fraud prevention mechanisms on fraud awareness in the federal ministries in Malaysia / Noorfarhana Wahiza Abdul Latif … [et al.]. Asia-Pacific Management Accounting Journal (APMAJ), 16 (3): 30. pp. 191-220. ISSN 2550-1631


This study examined the extent of fraud prevention mechanisms that influence the awareness of curbing the occurrence of fraudulent activities in public sector organisations, particularly the Federal Ministries in Malaysia. The key factors in this study thereby attributed as the fraud prevention mechanisms that influenced by ethical leadership, internal control system, and fraud prevention programmes. Following this, the Agency Theory was employed to guide the study. A survey was conducted among the officers of various Federal Ministries who were sampled via the purposive sampling method and yielded 210 total responses. The results showed that ethical leadership and the implementation of a virtuous internal control system ranked as the most effective fraud prevention mechanism that influenced their awareness towards curbing the occurrence of fraud. A regression analysis further revealed that the fraud prevention programmes were not statistically significant in influencing awareness of fraud. The main value of this paper is the effect of fraud prevention mechanisms; namely, ethical leadership, internal control systems, and fraud prevention programmes, on awareness of fraud amongst officers in the Federal Ministries in Malaysia. The findings of this study provide useful insights for the Federal government to improve and reconsider current fraud prevention mechanisms, especially fraud prevention programmes to improve awareness of fraud and recover public trust.


Item Type: Article
Email / ID Num.
Abdul Latif, Noorfarhana Wahiza
Hasnan, Suhaily
Mohamed Hussain, Alfiatul Rohmah
Mohd Ali, Mazurina
Subjects: H Social Sciences > HG Finance
H Social Sciences > HG Finance > General works. Financial institutions
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 16
Number: 3
Page Range: pp. 191-220
Keywords: fraud awareness, ethical leadership, internal control system
Date: December 2021
Edit Item
Edit Item


[thumbnail of 56529.pdf] Text

Download (647kB)

ID Number




Statistic details