EFFECTIVENESS OF MONITORING MECHANISMS AND MITIGATION OF FRAUD INCIDENTS IN THE PUBLIC SECTOR

Kamaliah Kamaliah (), Noor-Syazana Marjuni (), Norhayati Mohamed (), Zuraidah Mohd-Sanusi () and Rita Anugerah ()
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Kamaliah Kamaliah: Faculty of Economics; Universitas Riau; Indonesia
Noor-Syazana Marjuni: Faculty of Accountancy; UniversitiTeknologi MARA; Malaysia
Norhayati Mohamed: Faculty of Accountancy; UniversitiTeknologi MARA; Malaysia
Zuraidah Mohd-Sanusi: Accounting Research Institute & Faculty of Accountancy; UniversitiTeknologi MARA; Malaysia
Rita Anugerah: Faculty of Economics; Universitas Riau; Indonesia

REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, 2018, vol. 2018, issue 30, 82-95

Abstract: Fraud in the public sector continues to be the major issue for the governments worldwide. Thus, this study examines the extent of monitoring mechanisms within public systems curbing fraud incidents. The authors’ survey concerned three dimensions of monitoring mechanisms: good governance, internal control procedures and fraud prevention programs. This survey has been conducted among various Malaysian government officers. The results show that, generally, misappropriation of assets is ranked as the most frequent fraudulent case in government agencies. Based on regression analysis, internal procedures or policies were significant in reducing fraud incidents. Additionally, both good governance and fraud prevention programs were proven to have a significant relationship with the occurrences of fraud within government agencies. In terms of the practical aspect, the study provides important information for public servants on the effectiveness and usefulness of good governance, internal control procedures, and fraud prevention program in the public sector. This paper provides an interesting contribution to the understanding of fraud incidents inside government agencies.

Keywords: fraud incidents; good governance; internal control procedures; fraud prevention programs; monitoring mechanisms. (search for similar items in EconPapers)
JEL-codes: M4 M40 M42 M49 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:rom:rampas:v:2018:y:2018:i:30:p:82-95

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