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An empirical analysis of control activities in managing risk for sustainable Malaysian manufacturing SMES / Nor Hafizah Abdul Rahman …[et al.]

This study presents an empirical analysis of control activities among Malaysian manufacturing SMEs in managing the risk of employee fraud for the sustainability of SMEs. Continuous measurement, monitoring and evaluation of control activities are regarded as the basis to form effective controls again...

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Main Authors: Abdul Rahman, Nor Hafizah, Ghani, Erlane K., Hamzah, Noradiva, Aziz, Khairul Azman
Format: Article
Language:English
Published: Universiti Teknologi MARA Cawangan Selangor 2017
Subjects:
Manufacturing industries
Malaysia
Online Access:https://ir.uitm.edu.my/id/eprint/29719/1/AJ_NOR%20HAFIZAH%20ABDUL%20RAHMAN%20APMAJ%20B%2017.pdf
https://ir.uitm.edu.my/id/eprint/29719/
http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/722
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id my.uitm.ir.29719
record_format eprints
spelling my.uitm.ir.297192022-07-05T06:24:01Z https://ir.uitm.edu.my/id/eprint/29719/ An empirical analysis of control activities in managing risk for sustainable Malaysian manufacturing SMES / Nor Hafizah Abdul Rahman …[et al.] Abdul Rahman, Nor Hafizah Ghani, Erlane K. Hamzah, Noradiva Aziz, Khairul Azman Manufacturing industries Malaysia This study presents an empirical analysis of control activities among Malaysian manufacturing SMEs in managing the risk of employee fraud for the sustainability of SMEs. Continuous measurement, monitoring and evaluation of control activities are regarded as the basis to form effective controls against employee fraud. This study is based on an in-depth case study that examined how an organisation forms a good foundation of control activities to curb employee fraud in SMEs. Semi-structured interviews were conducted with the owner of three manufacturing SMEs from the Food and Beverage industry. This study identifies and summarises the current control activities based on (1) response to objectives risks, (2) design of appropriate types of control activities at various levels, and (3) segregation of duties. The result shows that most of the manufacturing SMEs implement control activities partially automated through the entity’s information technology system. This study provides a basis for several aspects of future research on other components of internal control by integrating each component in assessing business risks and explanation towards SME sustainability. Universiti Teknologi MARA Cawangan Selangor 2017-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/29719/1/AJ_NOR%20HAFIZAH%20ABDUL%20RAHMAN%20APMAJ%20B%2017.pdf An empirical analysis of control activities in managing risk for sustainable Malaysian manufacturing SMES / Nor Hafizah Abdul Rahman …[et al.]. (2017) Asia-Pacific Management Accounting Journal (APMAJ), 12 (2). pp. 1-21. ISSN 2550-1631 http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/722
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Manufacturing industries
Malaysia
spellingShingle Manufacturing industries
Malaysia
Abdul Rahman, Nor Hafizah
Ghani, Erlane K.
Hamzah, Noradiva
Aziz, Khairul Azman
An empirical analysis of control activities in managing risk for sustainable Malaysian manufacturing SMES / Nor Hafizah Abdul Rahman …[et al.]
description This study presents an empirical analysis of control activities among Malaysian manufacturing SMEs in managing the risk of employee fraud for the sustainability of SMEs. Continuous measurement, monitoring and evaluation of control activities are regarded as the basis to form effective controls against employee fraud. This study is based on an in-depth case study that examined how an organisation forms a good foundation of control activities to curb employee fraud in SMEs. Semi-structured interviews were conducted with the owner of three manufacturing SMEs from the Food and Beverage industry. This study identifies and summarises the current control activities based on (1) response to objectives risks, (2) design of appropriate types of control activities at various levels, and (3) segregation of duties. The result shows that most of the manufacturing SMEs implement control activities partially automated through the entity’s information technology system. This study provides a basis for several aspects of future research on other components of internal control by integrating each component in assessing business risks and explanation towards SME sustainability.
format Article
author Abdul Rahman, Nor Hafizah
Ghani, Erlane K.
Hamzah, Noradiva
Aziz, Khairul Azman
author_facet Abdul Rahman, Nor Hafizah
Ghani, Erlane K.
Hamzah, Noradiva
Aziz, Khairul Azman
author_sort Abdul Rahman, Nor Hafizah
title An empirical analysis of control activities in managing risk for sustainable Malaysian manufacturing SMES / Nor Hafizah Abdul Rahman …[et al.]
title_short An empirical analysis of control activities in managing risk for sustainable Malaysian manufacturing SMES / Nor Hafizah Abdul Rahman …[et al.]
title_full An empirical analysis of control activities in managing risk for sustainable Malaysian manufacturing SMES / Nor Hafizah Abdul Rahman …[et al.]
title_fullStr An empirical analysis of control activities in managing risk for sustainable Malaysian manufacturing SMES / Nor Hafizah Abdul Rahman …[et al.]
title_full_unstemmed An empirical analysis of control activities in managing risk for sustainable Malaysian manufacturing SMES / Nor Hafizah Abdul Rahman …[et al.]
title_sort empirical analysis of control activities in managing risk for sustainable malaysian manufacturing smes / nor hafizah abdul rahman …[et al.]
publisher Universiti Teknologi MARA Cawangan Selangor
publishDate 2017
url https://ir.uitm.edu.my/id/eprint/29719/1/AJ_NOR%20HAFIZAH%20ABDUL%20RAHMAN%20APMAJ%20B%2017.pdf
https://ir.uitm.edu.my/id/eprint/29719/
http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/722
_version_ 1738513863206240256
score 13.211869

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