A preliminary study on fraud prevention and detection at the state and local government entities in Malaysia
This study examines the occurrence of fraud and identifies the prevention programs in place at the State and Local Government entities in Malaysia. Issues related to fraud are of interest due to the frequent coverage by the media which has affected public confidence.The findings suggest that fraud i...
| Main Authors: | , , , |
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| Format: | Conference or Workshop Item |
| Language: | English |
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Elsevier Ltd.
2014
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/13412/1/62.pdf |
| _version_ | 1803626593197752320 |
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| author | Ghazali, Mohamad Zulkurnai Rahim, Mohd Syahrir Ali, Azharudin Abidin, Shamharir |
| author_facet | Ghazali, Mohamad Zulkurnai Rahim, Mohd Syahrir Ali, Azharudin Abidin, Shamharir |
| author_sort | Ghazali, Mohamad Zulkurnai |
| collection | UUM |
| description | This study examines the occurrence of fraud and identifies the prevention programs in place at the State and Local Government entities in Malaysia. Issues related to fraud are of interest due to the frequent coverage by the media which has affected public confidence.The findings suggest that fraud is a significant problem, and the main causes of fraud are poor management practices and economic pressure. Interestingly, the study finds that, in most cases, management did not take firm action against the culprits when they were caught and found guilty. Most fraud incidents were discovered through the internal audit review, employee notification and accidental discovery.The findings also reveal that most of these entities did not have effective policies and procedures for dealing with fraud. |
| first_indexed | 2024-07-04T05:52:38Z |
| format | Conference or Workshop Item |
| id | uum-13412 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:52:38Z |
| publishDate | 2014 |
| publisher | Elsevier Ltd. |
| record_format | dspace |
| spelling | uum-134122015-03-09T13:34:26Z https://repo.uum.edu.my/id/eprint/13412/ A preliminary study on fraud prevention and detection at the state and local government entities in Malaysia Ghazali, Mohamad Zulkurnai Rahim, Mohd Syahrir Ali, Azharudin Abidin, Shamharir HD28 Management. Industrial Management HJ Public Finance This study examines the occurrence of fraud and identifies the prevention programs in place at the State and Local Government entities in Malaysia. Issues related to fraud are of interest due to the frequent coverage by the media which has affected public confidence.The findings suggest that fraud is a significant problem, and the main causes of fraud are poor management practices and economic pressure. Interestingly, the study finds that, in most cases, management did not take firm action against the culprits when they were caught and found guilty. Most fraud incidents were discovered through the internal audit review, employee notification and accidental discovery.The findings also reveal that most of these entities did not have effective policies and procedures for dealing with fraud. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd https://repo.uum.edu.my/id/eprint/13412/1/62.pdf Ghazali, Mohamad Zulkurnai and Rahim, Mohd Syahrir and Ali, Azharudin and Abidin, Shamharir (2014) A preliminary study on fraud prevention and detection at the state and local government entities in Malaysia. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.100 doi:10.1016/j.sbspro.2014.11.100 doi:10.1016/j.sbspro.2014.11.100 |
| spellingShingle | HD28 Management. Industrial Management HJ Public Finance Ghazali, Mohamad Zulkurnai Rahim, Mohd Syahrir Ali, Azharudin Abidin, Shamharir A preliminary study on fraud prevention and detection at the state and local government entities in Malaysia |
| title | A preliminary study on fraud prevention and detection at the state and local government entities in Malaysia |
| title_full | A preliminary study on fraud prevention and detection at the state and local government entities in Malaysia |
| title_fullStr | A preliminary study on fraud prevention and detection at the state and local government entities in Malaysia |
| title_full_unstemmed | A preliminary study on fraud prevention and detection at the state and local government entities in Malaysia |
| title_short | A preliminary study on fraud prevention and detection at the state and local government entities in Malaysia |
| title_sort | preliminary study on fraud prevention and detection at the state and local government entities in malaysia |
| topic | HD28 Management. Industrial Management HJ Public Finance |
| url | https://repo.uum.edu.my/id/eprint/13412/1/62.pdf |
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