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The research article by Othman et al. (2015) seeks to identify methods to detect and prevent fraud and corruption in the public sector in Malaysia

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The research article by Othman et al. (2015) seeks to identify methods to detect and prevent fraud and corruption in the public sector in Malaysia and their corresponding perceived effectiveness from the accountants' point of view. (Othman et al., 2015. Fraud Detection and Prevention Methods in the Malaysian Public Sector: Accountants' and Internal Auditors' Perceptions. Procedia Economics and Finance, 28 (2015), pp. 59-67) Required: a. Briefly explain three (3) primary types of fraud. (6 marks) b. This study found 75% of the respondents had some form of experiences of being the victims of fraud in their organization. Describe any three (3) possible organizational factors that had led such an unethical work culture. (10 marks) C. This study also discovered six (6) fraud prevention and detection mechanisms commonly used in the public sector i.e. operational audits, increased role of audit committees, internal control review and improvement, cash reviews, fraud reporting policy, and staff rotation policy. Elaborate any two (2) of the mechanisms on their functions towards effective fraud prevention and/or detection. (10 marks)

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