Adopting fraud diamond theory to predict factors of asset misappropriation fraud among police officers / Mohd Azril Rezza Mohd Razmin

Recently, many cases of asset misappropriation fraud among Royal Malaysia Police Officers have been reported. Such instances have resulted in resource waste and eroded the public’s trust and effectiveness of Royal Malaysia Police (RMP). Past studies on asset misappropriation fraud among Royal Malays...

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Main Author:	Mohd Razmin, Mohd Azril Rezza
Format:	Thesis
Language:	English
Published:	2023
Subjects:	Labor Work environment Police misconduct
Online Access:	https://ir.uitm.edu.my/id/eprint/77748/1/77748.pdf
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id	my-uitm-ir.77748
record_format	uketd_dc
spelling	my-uitm-ir.777482024-03-06T01:50:18Z Adopting fraud diamond theory to predict factors of asset misappropriation fraud among police officers / Mohd Azril Rezza Mohd Razmin 2023-01 Mohd Razmin, Mohd Azril Rezza Labor. Work environment Professions (General). Professional employees Fraud. Swindling. Confidence games Police misconduct Recently, many cases of asset misappropriation fraud among Royal Malaysia Police Officers have been reported. Such instances have resulted in resource waste and eroded the public’s trust and effectiveness of Royal Malaysia Police (RMP). Past studies on asset misappropriation fraud among Royal Malaysia Police Officers have investigated the population of police officers involved in general duty operations but left behind the population of Internal Security and Public Order (Malay: Keselamatan Dalam Negeri dan Ketenteraman Awam (KDNKA)) department which is the second-largest department among 10 main departments under RMP. So, this study investigated the factors influencing asset misappropriation fraud among police officers in KDNKA department. This study utilized primary data from a questionnaire-based survey of 102 police officers in Battalion 2 General Operation Force under KDNKA department. The result found that the elements under fraud diamond theory, which are rationalization, opportunity, and capability have significant positive relationship with asset misappropriation fraud. An interesting finding from this study is that the element of pressure was found to have a negative relationship with asset misappropriation fraud. This finding indicates that the lower the pressure, the higher probability that a person will be involved in asset misappropriation. This result shows the uniqueness of KDNKA department in Royal Malaysia Police, which might give future researchers the opportunity to try researching more on KDNKA department. Hence, the result of this study would assist the policymakers in developing policies to minimize the cases of asset misappropriation fraud among police officers by taking into account the uniqueness of KDNKA department. 2023-01 Thesis https://ir.uitm.edu.my/id/eprint/77748/ https://ir.uitm.edu.my/id/eprint/77748/1/77748.pdf text en public masters Universiti Teknologi MARA, Kelantan Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
topic	Labor Work environment Labor Work environment Labor Work environment Police misconduct
spellingShingle	Labor Work environment Labor Work environment Labor Work environment Police misconduct Mohd Razmin, Mohd Azril Rezza Adopting fraud diamond theory to predict factors of asset misappropriation fraud among police officers / Mohd Azril Rezza Mohd Razmin
description	Recently, many cases of asset misappropriation fraud among Royal Malaysia Police Officers have been reported. Such instances have resulted in resource waste and eroded the public’s trust and effectiveness of Royal Malaysia Police (RMP). Past studies on asset misappropriation fraud among Royal Malaysia Police Officers have investigated the population of police officers involved in general duty operations but left behind the population of Internal Security and Public Order (Malay: Keselamatan Dalam Negeri dan Ketenteraman Awam (KDNKA)) department which is the second-largest department among 10 main departments under RMP. So, this study investigated the factors influencing asset misappropriation fraud among police officers in KDNKA department. This study utilized primary data from a questionnaire-based survey of 102 police officers in Battalion 2 General Operation Force under KDNKA department. The result found that the elements under fraud diamond theory, which are rationalization, opportunity, and capability have significant positive relationship with asset misappropriation fraud. An interesting finding from this study is that the element of pressure was found to have a negative relationship with asset misappropriation fraud. This finding indicates that the lower the pressure, the higher probability that a person will be involved in asset misappropriation. This result shows the uniqueness of KDNKA department in Royal Malaysia Police, which might give future researchers the opportunity to try researching more on KDNKA department. Hence, the result of this study would assist the policymakers in developing policies to minimize the cases of asset misappropriation fraud among police officers by taking into account the uniqueness of KDNKA department.
format	Thesis
qualification_level	Master's degree
author	Mohd Razmin, Mohd Azril Rezza
author_facet	Mohd Razmin, Mohd Azril Rezza
author_sort	Mohd Razmin, Mohd Azril Rezza
title	Adopting fraud diamond theory to predict factors of asset misappropriation fraud among police officers / Mohd Azril Rezza Mohd Razmin
title_short	Adopting fraud diamond theory to predict factors of asset misappropriation fraud among police officers / Mohd Azril Rezza Mohd Razmin
title_full	Adopting fraud diamond theory to predict factors of asset misappropriation fraud among police officers / Mohd Azril Rezza Mohd Razmin
title_fullStr	Adopting fraud diamond theory to predict factors of asset misappropriation fraud among police officers / Mohd Azril Rezza Mohd Razmin
title_full_unstemmed	Adopting fraud diamond theory to predict factors of asset misappropriation fraud among police officers / Mohd Azril Rezza Mohd Razmin
title_sort	adopting fraud diamond theory to predict factors of asset misappropriation fraud among police officers / mohd azril rezza mohd razmin
granting_institution	Universiti Teknologi MARA, Kelantan
granting_department	Faculty of Accountancy
publishDate	2023
url	https://ir.uitm.edu.my/id/eprint/77748/1/77748.pdf
_version_	1794191911120011264

Adopting fraud diamond theory to predict factors of asset misappropriation fraud among police officers / Mohd Azril Rezza Mohd Razmin

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