| 000 -LEADER |
|---|
| fixed length control field |
02862nam a2200229 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
APU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230626110059.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
200211b2019 ||||| |||| 00| 0 eng d |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
PM-31-40 |
| 100 0# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
SHAHID MOOSA (TP020450) |
| 9 (RLIN) |
45274 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
DISRUPTING MANAGEMENT LEVEL FRAUD : |
| Remainder of title |
A STUDY ON THE FRAUD PREVENTION MEASURES IN MALDIVIAN STATE-OWNED ENTERPRISES / |
| Statement of responsibility, etc |
SHAHID MOOSA. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Kuala Lumpur : |
| Name of publisher, distributor, etc |
Asia Pacific University, |
| Date of publication, distribution, etc |
2019. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
96 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
30 cm. |
| 502 ## - DISSERTATION NOTE |
|---|
| Dissertation note |
A thesis submitted in fulfillment of the requirement of Staffordshire University for the award of Master of Accounting in Forensic Analysis (UCMF1808AFA) |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The many international high-profile fraud scandals among State-Owned Enterprises (SOEs) reveal deceptive ‘tone’s from the top’ and ‘tone’s at the top’. Similarly, Maldives also has had a fair share of management fraud in history and still faces the same risk of management level fraudulent practices, especially in SOEs. Weak control environment, poor governance and control mechanisms are cited as main reasons that led to recent fraud scandals. Hence, this research aims to examine the relationship between control environment, fraud risk management, system of internal controls and oversight and management level fraud prevention among SOEs in the Maldives. Questionnaires were sent to the employees of the SOEs to collect the data. The findings show that there is a significant relationship between management level fraud prevention and the corresponding control environment, fraud risk management and system of internal control and oversight. This indicates that the preventive measures used in this study have significant impact on preventing management level fraud among SOEs in the Maldives. This study recommends policy changes based on the results of this study and also in line with OECD’s best practices of governance in curbing management level fraud in SOEs. Hence, it is recommended that, Government should reinforce the governance structure of SOEs with best practices of corporate governance, track the performance of SOEs by establishing regular in-depth reviews and foster rule of law against high-profile fraudsters. SOEs should operate to highest standards of integrity, be accountable through transparency and public reporting, implement secure whistleblowing mechanism, prioritize management level fraud risks and respond with robust control measures to mitigate the risk of fraud. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Fraud |
| General subdivision |
Prevention. |
| 9 (RLIN) |
45275 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Forensic accounting. |
| 9 (RLIN) |
45276 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Integrity. |
| 9 (RLIN) |
45277 |
| 700 0# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Ms. Geetha Rubasundram |
| Relator term |
Supervisor. |
| -- |
47332 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://cas.apiit.edu.my/cas/login?service=https://library.apu.edu.my/apres/ |
| Link text |
Available in APres |
| Public note |
- Requires login to view full text. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Masters Theses |
