Effectiveness of monitoring mechanisms and mitigation of fraud incidents in the public sector

• 出版年: Administratie si Management Public
• 第一著者: 2-s2.0-85047795126
• フォーマット: 論文
• 言語: English
• 出版事項: Bucharest University of Economic Studies Publishing House 2018
• オンライン･アクセス: https://www.scopus.com/inward/record.uri?eid=2-s2.0-85047795126&doi=10.24818%2famp%2f2018.30-06&partnerID=40&md5=5b48574e07428d675cbf31b83a8e2048

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. © 2018, Bucharest University of Economic Studies Publishing House. All rights reserved.