... and collusion on asset misappropriation while controlling for the impact of the perceived strength of internal control (PSIC). Design/methodology/approach This study used a quantitative method through a survey administered to finance managers working at multinational companies in Indonesia. A total of 173...

...Babatunde Moses Ololade Purpose The purpose of this study is to determine the strategy adopted by small- and medium-scale enterprise (SME) owners in setting up internal control systems, examine the relationship between the numbers of employees’ fraud and strategy adopted in setting up internal...

... of the Treadway Commission (COSO) internal control framework in tackling occupational fraud in local government. To achieve the goals, the authors performed a survey of the Indonesian auditor institutions. Findings It is not appropriate to argue that all types of local government fraud can be deterred...

... internal control as one-size-fits-all fraud prevention. For practitioners, corrupt behaviour tends to be the most challenging part, compared to other fraud schemes such as asset misappropriation and financial statement fraud. In this paper, the authors urge organisation to adapt a more systematic approach...

... contributes to the fraud auditing literature by examining actual court cases involving small businesses. Small businesses as victims of employee fraud and their lack of internal controls are known but under-researched to promote thought about fraud risk severity in these businesses. Originality/value...

...Anuar Nawawi; Ahmad Saiful Azlin Puteh Salin Purpose The purpose of this study is to investigate the weaknesses of internal control in expenditure claim procedure and to identify the opinions of employees regarding an occupational fraud. This study also attempts to examine the most popular...

... that provide empirical findings on the benefits of internal control. Effective and efficient internal controls will promote and encourage staff of the organization to manage managing resources accountably (Asare, 2009), promote efficient operation via reduction of bottleneck and non-value added activities...

... cent, management at 18 per cent, service providers at 8 per cent and suppliers at 6 per cent), with theft of cash, cash receipts and inventory and equipment being the most popular. The reports revealed that main factors that allowed fraud occurrence in the organization include poor internal controls...

...Khairul Mizan Zakaria; Anuar Nawawi; Ahmad Saiful Azlin Puteh Salin Purpose The purpose of this study is to examine the type of internal control weaknesses and its impact that leads to fraud activities in an oil and gas company, which is rarely found in empirical research. Design/methodology...