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A preliminary study on fraud prevention and detection at the state and local government entities in Malaysia


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.

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Abstract

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.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666. Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords: Fraud; internal control; state and local government; Malaysia
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HJ Public Finance
Divisions: College of Law, Government and International Studies
Depositing User: Mr. Mohamad Zulkurnai Ghazali
Date Deposited: 09 Mar 2015 13:34
Last Modified: 09 Mar 2015 13:34
URI: http://repo.uum.edu.my/id/eprint/13412

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