The important of control environment and its implementation by selected Malaysian public universities in preventing fraud
This study intend to gain insights on selected public universities’ perceptions on control environment as fraud prevention tools and their implementation in the organization based on suggestion by Committee of Sponsoring Organization of the Treadway Commission (COSO), Internal Control Integrated Fra...
| Main Authors: | , , , |
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| Format: | Monograph |
| Language: | English English |
| Published: |
Universiti Utara Malaysia
2009
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/7480/1/Co.pdf https://repo.uum.edu.my/id/eprint/7480/4/1.Dzarfan%20Abdul%20Kadir.pdf |
| _version_ | 1825802136656543744 |
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| author | Abdul Kadir, Dzarfan Ahmad, Adura Md Yusof, Mohd 'Atef Othman, Zaleha |
| author_facet | Abdul Kadir, Dzarfan Ahmad, Adura Md Yusof, Mohd 'Atef Othman, Zaleha |
| author_sort | Abdul Kadir, Dzarfan |
| collection | UUM |
| description | This study intend to gain insights on selected public universities’ perceptions on control environment as fraud prevention tools and their implementation in the organization based on suggestion by Committee of Sponsoring Organization of the Treadway Commission (COSO), Internal Control Integrated Framework (1992). The results reveal that both UUM and UNIMAP view highly on the importance of control environment in preventing fraud. Both teams of university’s management aware that the five components of the control environment need to be implement especially code of ethics.Unfortunately, this study found that lack of internal audit staff especially faced by UNIMAP lead to their inability to perform pro-active auditing which is part of monitoring components in control environment.The results of this study could assist management to impose better system fraud detection. |
| first_indexed | 2024-07-04T05:33:53Z |
| format | Monograph |
| id | uum-7480 |
| institution | Universiti Utara Malaysia |
| language | English English |
| last_indexed | 2024-07-04T05:33:53Z |
| publishDate | 2009 |
| publisher | Universiti Utara Malaysia |
| record_format | eprints |
| spelling | uum-74802016-04-25T04:54:17Z https://repo.uum.edu.my/id/eprint/7480/ The important of control environment and its implementation by selected Malaysian public universities in preventing fraud Abdul Kadir, Dzarfan Ahmad, Adura Md Yusof, Mohd 'Atef Othman, Zaleha HJ Public Finance This study intend to gain insights on selected public universities’ perceptions on control environment as fraud prevention tools and their implementation in the organization based on suggestion by Committee of Sponsoring Organization of the Treadway Commission (COSO), Internal Control Integrated Framework (1992). The results reveal that both UUM and UNIMAP view highly on the importance of control environment in preventing fraud. Both teams of university’s management aware that the five components of the control environment need to be implement especially code of ethics.Unfortunately, this study found that lack of internal audit staff especially faced by UNIMAP lead to their inability to perform pro-active auditing which is part of monitoring components in control environment.The results of this study could assist management to impose better system fraud detection. Universiti Utara Malaysia 2009 Monograph NonPeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/7480/1/Co.pdf application/pdf en https://repo.uum.edu.my/id/eprint/7480/4/1.Dzarfan%20Abdul%20Kadir.pdf Abdul Kadir, Dzarfan and Ahmad, Adura and Md Yusof, Mohd 'Atef and Othman, Zaleha (2009) The important of control environment and its implementation by selected Malaysian public universities in preventing fraud. Project Report. Universiti Utara Malaysia. (Unpublished) |
| spellingShingle | HJ Public Finance Abdul Kadir, Dzarfan Ahmad, Adura Md Yusof, Mohd 'Atef Othman, Zaleha The important of control environment and its implementation by selected Malaysian public universities in preventing fraud |
| title | The important of control environment and its implementation by selected Malaysian public universities in preventing fraud |
| title_full | The important of control environment and its implementation by selected Malaysian public universities in preventing fraud |
| title_fullStr | The important of control environment and its implementation by selected Malaysian public universities in preventing fraud |
| title_full_unstemmed | The important of control environment and its implementation by selected Malaysian public universities in preventing fraud |
| title_short | The important of control environment and its implementation by selected Malaysian public universities in preventing fraud |
| title_sort | important of control environment and its implementation by selected malaysian public universities in preventing fraud |
| topic | HJ Public Finance |
| url | https://repo.uum.edu.my/id/eprint/7480/1/Co.pdf https://repo.uum.edu.my/id/eprint/7480/4/1.Dzarfan%20Abdul%20Kadir.pdf |
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