Citation

Hamdan, Sunita Lylia (2018) Fraud prevention and detection: Internal auditor's competency and interactions with audit committee and external auditors. PhD thesis, Multimedia University.

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Abstract

The Malaysian Code of Corporate Governance (MCCG) (Revised 2007) mandates the establishment of internal audit function (IAF) for all listed companies in order to strengthen the corporate governance practices. Despite this, fraud incidences in organisations are still on the rise (PwC, 2016) which lead to the research questions as to whether the competency elements and internal auditors’ (IAs’) interactions with audit committee (AC) and external auditor (EA) influence the IAs’ contribution to fraud prevention and detection. The objectives of this study are to examine the IAs’ competency elements and IAs’ interactions with AC and EAs that would influence IAs’ contribution to fraud prevention and detection. These led to nine hypotheses being formulated and tested this study. Several motivation lead this study namely: the on-going fraud incidences, only small number of fraud have been detected by IAs despite function is compulsory in all listed oragnizations, several fraud cases in Malaysia had indicated the lack if IAs’ competency and interactions with AC and EA which warrants further investigation and lastly, to fill the gap in the are if fraud literature.

Item Type:	Thesis (PhD)
Additional Information:	Call No.: HV6691 .S86 2018
Uncontrolled Keywords:	Fraud—Prevention
Subjects:	H Social Sciences > HV Social pathology. Social and public welfare. Criminology > HV6001-7220.5 Criminology > HV6251-6773.55 Crimes and offenses
Divisions:	Faculty of Management (FOM)
Depositing User:	Ms Nurul Iqtiani Ahmad
Date Deposited:	19 Aug 2024 05:10
Last Modified:	19 Aug 2024 05:10
URII:	http://shdl.mmu.edu.my/id/eprint/12841

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