Purpose The purpose of this paper is to identify the extent and type of fraud scheme, prevention mechanisms and challenges experienced by the Malaysian medium enterprises. Design/methodology/approach The multiple case studies approach has been used in this study. The data were collected through interviews with the directors, owners, managers and supervisors of three medium-size enterprises. Findings The findings suggest that the fraud cases experienced by the enterprises were related to broken trust and non-cash larceny. The implementation of fraud prevention mechanisms in the enterprises seem to be very limited because of resources and budget constraints. Practical implications The findings of the study have an alarming implication for the owners and directors of the selected medium-size organizations. They seem to have shown proactivity and to have responded to fraud in their organizations by implementing fraud prevention mechanisms; however, not to the extent that large organizations have done. This fact may expose the companies to the risk of losing their competitiveness and the ability to survive in the marketplace. Originality/value This paper contributes to the growing literature on the studies of fraud scheme and the fraud prevention mechanism in the medium-size enterprises, particularly in the context of developing country. Prior studies in these areas have predominantly been undertaken by large organizations of developed countries, which offer different environment, litigation and institutional setting thus limits the generalizability of fraud prevention mechanism to small- and medium-size businesses.
The visibility of fraud losses in the public sector has harmed public service delivery. Reduced fraud can help the country's infrastructure expand by providing resources for better healthcare and education, reducing poverty, and funding security and defence. E-Government has turned the public sector into a more dynamic and diverse platform for government activity. Therefore, organizations, especially from the public sector, need to equip themselves with effective prevention and detection methods since preventing, detecting and justifying fraud is vital to combat e-procurement fraud. The most recent technology pertinent to such preventive and detection mechanisms must also be taken into account. The paper employed a comprehensive evaluation of 46 peer-reviewed studies published between 1998 and 2022 that address various areas of public sector e-procurement fraud prevention and detection mechanisms. This study supplemented the resulting state-ofthe-art of e-procurement fraud prevention and detection mechanisms by integrating crossdisciplinary contributions from reviewing 10 papers on e-procurement, 22 papers on fraud prevention and detection mechanisms and 14 papers on fraud, procurement, cyber fraud, cybercrime and cybersecurity in order to assist in breaking down disciplinary silos and strengthening the management perspective. The review will be beneficial in understanding present fraud prevention and detection mechanisms practiced specifically in Malaysian government e-procurement. By identifying current government policies practises in preventing and detecting e-procurement fraud, government agencies may be able to assess the issues encountered and make amendments where necessary by providing new information in relation to good governance and strong internal control systems. The review as well finds that certain factors, such as e-procurement fraud prevention and detection methods implemented in the public sector, are severely underdeveloped. This study shows how the results of earlier studies executing preventive measures which contain solid control methodology like fraud detection and employers' knowledge of fraud prevention mechanisms where it actually tends to cover the research gaps which have been identified from the previous studies. In that case, it is important for directors or top management, auditors as well as the middle management to know their role in coming up with such preventive measures to overcome the e-procurement fraud cases happening at their
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