000			02862nam a2200229 4500
003			APU
005			20230626110059.0
008			200211b2019 ||||| |||| 00| 0 eng d
050			_aPM-31-40
100	0		_aSHAHID MOOSA (TP020450) _945274
245	1	0	_aDISRUPTING MANAGEMENT LEVEL FRAUD : _bA STUDY ON THE FRAUD PREVENTION MEASURES IN MALDIVIAN STATE-OWNED ENTERPRISES / _cSHAHID MOOSA.
260			_aKuala Lumpur : _bAsia Pacific University, _c2019.
300			_a96 pages : _billustrations ; _c30 cm.
502			_aA thesis submitted in fulfillment of the requirement of Staffordshire University for the award of Master of Accounting in Forensic Analysis (UCMF1808AFA)
520			_aThe 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	_aFraud _xPrevention. _945275
650		0	_aForensic accounting. _945276
650		0	_aIntegrity. _945277
700	0		_aMs. Geetha Rubasundram _eSupervisor. _947332
856	4	0	_uhttps://cas.apiit.edu.my/cas/login?service=https://library.apu.edu.my/apres/ _yAvailable in APres _z- Requires login to view full text.
942			_2lcc _cMasters Theses
999			_c382985 _d382985