... Internal control Fraud Small and medium enterprises Proactive Reactive Strategy M40 M41 M10 Employees’ financial fraud of misappropriation of cash at hand, outright theft of business cash and inventories abound in many small- and medium-scale enterprises (SMEs). Different types...

...Siti Faizah Zainal; Hafiza Aishah Hashim; Akmalia M. Ariff; Zalailah Salleh Purpose The purpose of this paper is to present a review of literature on fraud with a specific focus on small and medium enterprises (SMEs). Specifically, it aims to provide further knowledge on recent developments...

... Fraud diamond Small and medium enterprises Stratified sampling Small and medium-scale enterprises (SMEs) are important to almost all economies in the world. They contribute to output and to the creation of jobs; they are a nursery for large firms of the future and serve as the next...