Staff View: The influence of fraud prevention mechanisms on fraud awareness in the federal ministries in Malaysia / Noorfarhana Wahiza Abdul Latif … [et al.]

The influence of fraud prevention mechanisms on fraud awareness in the federal ministries in Malaysia / Noorfarhana Wahiza Abdul Latif … [et al.]

This study examined the extent of fraud prevention mechanisms that influence the awareness of curbing the occurrence of fraudulent activities in public sector organisations, particularly the Federal Ministries in Malaysia. The key factors in this study thereby attributed as the fraud prevention mech...

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Main Authors:	Abdul Latif, Noorfarhana Wahiza, Hasnan, Suhaily, Mohamed Hussain, Alfiatul Rohmah, Mohd Ali, Mazurina
Format:	Article
Language:	English
Published:	Universiti Teknologi MARA 2021
Subjects:	HG Finance General works. Financial institutions
Online Access:	https://ir.uitm.edu.my/id/eprint/56529/1/56529.pdf https://ir.uitm.edu.my/id/eprint/56529/ https://apmaj.uitm.edu.my
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id	my.uitm.ir.56529
record_format	eprints
spelling	my.uitm.ir.565292022-03-09T07:43:38Z https://ir.uitm.edu.my/id/eprint/56529/ The influence of fraud prevention mechanisms on fraud awareness in the federal ministries in Malaysia / Noorfarhana Wahiza Abdul Latif … [et al.] Abdul Latif, Noorfarhana Wahiza Hasnan, Suhaily Mohamed Hussain, Alfiatul Rohmah Mohd Ali, Mazurina HG Finance General works. Financial institutions This study examined the extent of fraud prevention mechanisms that influence the awareness of curbing the occurrence of fraudulent activities in public sector organisations, particularly the Federal Ministries in Malaysia. The key factors in this study thereby attributed as the fraud prevention mechanisms that influenced by ethical leadership, internal control system, and fraud prevention programmes. Following this, the Agency Theory was employed to guide the study. A survey was conducted among the officers of various Federal Ministries who were sampled via the purposive sampling method and yielded 210 total responses. The results showed that ethical leadership and the implementation of a virtuous internal control system ranked as the most effective fraud prevention mechanism that influenced their awareness towards curbing the occurrence of fraud. A regression analysis further revealed that the fraud prevention programmes were not statistically significant in influencing awareness of fraud. The main value of this paper is the effect of fraud prevention mechanisms; namely, ethical leadership, internal control systems, and fraud prevention programmes, on awareness of fraud amongst officers in the Federal Ministries in Malaysia. The findings of this study provide useful insights for the Federal government to improve and reconsider current fraud prevention mechanisms, especially fraud prevention programmes to improve awareness of fraud and recover public trust. Universiti Teknologi MARA 2021-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/56529/1/56529.pdf ID56529 Abdul Latif, Noorfarhana Wahiza and Hasnan, Suhaily and Mohamed Hussain, Alfiatul Rohmah and Mohd Ali, Mazurina (2021) The influence of fraud prevention mechanisms on fraud awareness in the federal ministries in Malaysia / Noorfarhana Wahiza Abdul Latif … [et al.]. Asia-Pacific Management Accounting Journal (APMAJ), 16 (3): 30. pp. 191-220. ISSN 2550-1631 https://apmaj.uitm.edu.my
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	HG Finance General works. Financial institutions
spellingShingle	HG Finance General works. Financial institutions Abdul Latif, Noorfarhana Wahiza Hasnan, Suhaily Mohamed Hussain, Alfiatul Rohmah Mohd Ali, Mazurina The influence of fraud prevention mechanisms on fraud awareness in the federal ministries in Malaysia / Noorfarhana Wahiza Abdul Latif … [et al.]
description	This study examined the extent of fraud prevention mechanisms that influence the awareness of curbing the occurrence of fraudulent activities in public sector organisations, particularly the Federal Ministries in Malaysia. The key factors in this study thereby attributed as the fraud prevention mechanisms that influenced by ethical leadership, internal control system, and fraud prevention programmes. Following this, the Agency Theory was employed to guide the study. A survey was conducted among the officers of various Federal Ministries who were sampled via the purposive sampling method and yielded 210 total responses. The results showed that ethical leadership and the implementation of a virtuous internal control system ranked as the most effective fraud prevention mechanism that influenced their awareness towards curbing the occurrence of fraud. A regression analysis further revealed that the fraud prevention programmes were not statistically significant in influencing awareness of fraud. The main value of this paper is the effect of fraud prevention mechanisms; namely, ethical leadership, internal control systems, and fraud prevention programmes, on awareness of fraud amongst officers in the Federal Ministries in Malaysia. The findings of this study provide useful insights for the Federal government to improve and reconsider current fraud prevention mechanisms, especially fraud prevention programmes to improve awareness of fraud and recover public trust.
format	Article
author	Abdul Latif, Noorfarhana Wahiza Hasnan, Suhaily Mohamed Hussain, Alfiatul Rohmah Mohd Ali, Mazurina
author_facet	Abdul Latif, Noorfarhana Wahiza Hasnan, Suhaily Mohamed Hussain, Alfiatul Rohmah Mohd Ali, Mazurina
author_sort	Abdul Latif, Noorfarhana Wahiza
title	The influence of fraud prevention mechanisms on fraud awareness in the federal ministries in Malaysia / Noorfarhana Wahiza Abdul Latif … [et al.]
title_short	The influence of fraud prevention mechanisms on fraud awareness in the federal ministries in Malaysia / Noorfarhana Wahiza Abdul Latif … [et al.]
title_full	The influence of fraud prevention mechanisms on fraud awareness in the federal ministries in Malaysia / Noorfarhana Wahiza Abdul Latif … [et al.]
title_fullStr	The influence of fraud prevention mechanisms on fraud awareness in the federal ministries in Malaysia / Noorfarhana Wahiza Abdul Latif … [et al.]
title_full_unstemmed	The influence of fraud prevention mechanisms on fraud awareness in the federal ministries in Malaysia / Noorfarhana Wahiza Abdul Latif … [et al.]
title_sort	influence of fraud prevention mechanisms on fraud awareness in the federal ministries in malaysia / noorfarhana wahiza abdul latif … [et al.]
publisher	Universiti Teknologi MARA
publishDate	2021
url	https://ir.uitm.edu.my/id/eprint/56529/1/56529.pdf https://ir.uitm.edu.my/id/eprint/56529/ https://apmaj.uitm.edu.my
_version_	1728054812468051968
score	13.211869

The influence of fraud prevention mechanisms on fraud awareness in the federal ministries in Malaysia / Noorfarhana Wahiza Abdul Latif … [et al.]

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