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The current research aims to evaluate the effect of fraud risk elements and integrity on asset misappropriation in the Royal Malaysian Police (RMP). The population

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The current research aims to evaluate the effect of fraud risk elements and integrity on asset misappropriation in the Royal Malaysian Police (RMP). The population of this study is the RMP. The questionnaires were distributed based on simple random selection from five RMP centers in Kuala Lumpur and Selangor. The survey instrument was distributed through direct surveys, postal mail, and online surveys to 200 respondents with a two-stage distribution. One hundred and eighty-nine responses were received and analysed using SPSS. The data were tested for normality prior to testing the hypothesis. The results show that the value for skewness ranges from -0.656 to 1.480 and the kurtosis of all the variables are between -0.490 to 2.468. One way ANOVA was performed to compare the effect of fraud triangle and integrity on asset misappropriation. A further post hoc is carried out to confirm where the differences are. The following is the extract of results at .05 significant level.Table 1: Model Summary Model R R Square Adjusted R Std Error of Square the Estimate Fraud triangle 728 5210 5000 000 Integrity .920 8464 .7500 003 Table 2: Coefficients" Variables Coefficients Std Error P-value Constant 1.353 505 2.680 008 Fraud triangle 0.506 0607 7.552 .000 Integrity -.196 0605 -3.025 .003 a. Dependent Variable: Asset Misappropriation Table 3: ANOVA Asset Sum of Std Error Sig 95% P-value Misappropriation Squares Between Groups 339.80 2 169.90 4.545 020 Within Groups 1009.40 27 37.385 Total 1349.20 29

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