Fraud prevention and detection: Internal auditor's competency and interactions with audit committee and external auditors

The Malaysian Code of Corporate Governance (MCCG) (Revised 2007) mandates the establishment of internal audit function (IAF) for all listed companies in order to strengthen the corporate governance practices. Despite this, fraud incidences in organisations are still on the rise (PwC, 2016) which lea...

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Bibliographic Details
Main Author:	Hamdan, Sunita Lylia
Format:	Thesis
Published:	2018
Subjects:	HV6251-6773.55 Crimes and offenses
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id	my-mmu-ep.12841
record_format	uketd_dc
spelling	my-mmu-ep.128412024-08-19T05:10:06Z Fraud prevention and detection: Internal auditor's competency and interactions with audit committee and external auditors 2018-08 Hamdan, Sunita Lylia HV6251-6773.55 Crimes and offenses The Malaysian Code of Corporate Governance (MCCG) (Revised 2007) mandates the establishment of internal audit function (IAF) for all listed companies in order to strengthen the corporate governance practices. Despite this, fraud incidences in organisations are still on the rise (PwC, 2016) which lead to the research questions as to whether the competency elements and internal auditors’ (IAs’) interactions with audit committee (AC) and external auditor (EA) influence the IAs’ contribution to fraud prevention and detection. The objectives of this study are to examine the IAs’ competency elements and IAs’ interactions with AC and EAs that would influence IAs’ contribution to fraud prevention and detection. These led to nine hypotheses being formulated and tested this study. Several motivation lead this study namely: the on-going fraud incidences, only small number of fraud have been detected by IAs despite function is compulsory in all listed oragnizations, several fraud cases in Malaysia had indicated the lack if IAs’ competency and interactions with AC and EA which warrants further investigation and lastly, to fill the gap in the are if fraud literature. 2018-08 Thesis https://shdl.mmu.edu.my/12841/ http://erep.mmu.edu.my/ phd doctoral Multimedia University Faculty of Management (FOM) EREP ID: 12264
institution	Multimedia University
collection	MMU Institutional Repository
topic	HV6251-6773.55 Crimes and offenses
spellingShingle	HV6251-6773.55 Crimes and offenses Hamdan, Sunita Lylia Fraud prevention and detection: Internal auditor's competency and interactions with audit committee and external auditors
description	The Malaysian Code of Corporate Governance (MCCG) (Revised 2007) mandates the establishment of internal audit function (IAF) for all listed companies in order to strengthen the corporate governance practices. Despite this, fraud incidences in organisations are still on the rise (PwC, 2016) which lead to the research questions as to whether the competency elements and internal auditors’ (IAs’) interactions with audit committee (AC) and external auditor (EA) influence the IAs’ contribution to fraud prevention and detection. The objectives of this study are to examine the IAs’ competency elements and IAs’ interactions with AC and EAs that would influence IAs’ contribution to fraud prevention and detection. These led to nine hypotheses being formulated and tested this study. Several motivation lead this study namely: the on-going fraud incidences, only small number of fraud have been detected by IAs despite function is compulsory in all listed oragnizations, several fraud cases in Malaysia had indicated the lack if IAs’ competency and interactions with AC and EA which warrants further investigation and lastly, to fill the gap in the are if fraud literature.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Hamdan, Sunita Lylia
author_facet	Hamdan, Sunita Lylia
author_sort	Hamdan, Sunita Lylia
title	Fraud prevention and detection: Internal auditor's competency and interactions with audit committee and external auditors
title_short	Fraud prevention and detection: Internal auditor's competency and interactions with audit committee and external auditors
title_full	Fraud prevention and detection: Internal auditor's competency and interactions with audit committee and external auditors
title_fullStr	Fraud prevention and detection: Internal auditor's competency and interactions with audit committee and external auditors
title_full_unstemmed	Fraud prevention and detection: Internal auditor's competency and interactions with audit committee and external auditors
title_sort	fraud prevention and detection: internal auditor's competency and interactions with audit committee and external auditors
granting_institution	Multimedia University
granting_department	Faculty of Management (FOM)
publishDate	2018
_version_	1811768006000246784

Fraud prevention and detection: Internal auditor's competency and interactions with audit committee and external auditors

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