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 (Unpublished)

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Abstract

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.

Item Type:	Monograph (Project Report)
Additional Information:	Kod S/O: 11585
Uncontrolled Keywords:	Fraud prevention, control environment, ethics
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Dr. Dzarfan Abdul Kadir
Date Deposited:	03 Apr 2013 02:15
Last Modified:	25 Apr 2016 04:54
URI:	https://repo.uum.edu.my/id/eprint/7480

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