文章基本信息

标题：A Preliminary Study on Fraud Prevention and Detection at the State and Local Government Entities in Malaysia
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作者：Mohamad Zulkurnai Ghazali ; Mohamad Zulkurnai Ghazali ; Mohd Syahrir Rahim 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：164
页码：437-444
DOI：10.1016/j.sbspro.2014.11.100
语种：English
出版社：Elsevier
摘要：AbstractThis 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.
关键词：Fraud;internal control;state and local government;Malaysia