ISSN 2394-5125
 

Research Article 


THE EFFECT OF EMPLOYEES’ PERCEPTIONS ON INTERNAL CONTROL SYSTEM MECHANISMS TOWARDS EMPLOYEE FRAUD PREVENTION

MazurinaMohd Ali, Nur FarhanahAyop, Erlane K Ghani, Suhaily Hasnan.

Abstract
This study aims to examine the effect of employees’ perceptions on internal control systems concerning employee fraud prevention.This study utilizes the questionnaire survey as the research instrument. Specifically, the questionnaires had been distributed to 100 employees within information
technology companies, namely, Dell, HP and IBM in Malaysia. Using multiple regression analysis, the results show that, employees’ perceptions towards information and communication systems and control activities as internal control mechanisms are significant towards preventing employee fraud.The results show that the other internal control mechanisms, such as control environment, risk assessment and monitoring are not significant to influencing employees’ perceptions towards employee fraud prevention. The findings of this study imply that the ability of the management to communicate the policies and guidelines to the employees as well as taking appropriate measures to correct any misfeasance within companies could significantly prevent employee fraud.The implication of these findings is for the management to improve their efficiency in performing their tasks especially in terms of communication and analytical skills.

Key words: Internal control system, control environment, risk assessment, information and communication system, control activities, monitoring, employee fraud prevention.


 
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How to Cite this Article
Pubmed Style

MazurinaMohd Ali, Nur FarhanahAyop, Erlane K Ghani, Suhaily Hasnan. THE EFFECT OF EMPLOYEES’ PERCEPTIONS ON INTERNAL CONTROL SYSTEM MECHANISMS TOWARDS EMPLOYEE FRAUD PREVENTION. JCR. 2020; 7(18): 972-986. doi:10.31838/jcr.07.18.131


Web Style

MazurinaMohd Ali, Nur FarhanahAyop, Erlane K Ghani, Suhaily Hasnan. THE EFFECT OF EMPLOYEES’ PERCEPTIONS ON INTERNAL CONTROL SYSTEM MECHANISMS TOWARDS EMPLOYEE FRAUD PREVENTION. http://www.jcreview.com/?mno=95162 [Access: July 09, 2020]. doi:10.31838/jcr.07.18.131


AMA (American Medical Association) Style

MazurinaMohd Ali, Nur FarhanahAyop, Erlane K Ghani, Suhaily Hasnan. THE EFFECT OF EMPLOYEES’ PERCEPTIONS ON INTERNAL CONTROL SYSTEM MECHANISMS TOWARDS EMPLOYEE FRAUD PREVENTION. JCR. 2020; 7(18): 972-986. doi:10.31838/jcr.07.18.131



Vancouver/ICMJE Style

MazurinaMohd Ali, Nur FarhanahAyop, Erlane K Ghani, Suhaily Hasnan. THE EFFECT OF EMPLOYEES’ PERCEPTIONS ON INTERNAL CONTROL SYSTEM MECHANISMS TOWARDS EMPLOYEE FRAUD PREVENTION. JCR. (2020), [cited July 09, 2020]; 7(18): 972-986. doi:10.31838/jcr.07.18.131



Harvard Style

MazurinaMohd Ali, Nur FarhanahAyop, Erlane K Ghani, Suhaily Hasnan (2020) THE EFFECT OF EMPLOYEES’ PERCEPTIONS ON INTERNAL CONTROL SYSTEM MECHANISMS TOWARDS EMPLOYEE FRAUD PREVENTION. JCR, 7 (18), 972-986. doi:10.31838/jcr.07.18.131



Turabian Style

MazurinaMohd Ali, Nur FarhanahAyop, Erlane K Ghani, Suhaily Hasnan. 2020. THE EFFECT OF EMPLOYEES’ PERCEPTIONS ON INTERNAL CONTROL SYSTEM MECHANISMS TOWARDS EMPLOYEE FRAUD PREVENTION. Journal of Critical Reviews, 7 (18), 972-986. doi:10.31838/jcr.07.18.131



Chicago Style

MazurinaMohd Ali, Nur FarhanahAyop, Erlane K Ghani, Suhaily Hasnan. "THE EFFECT OF EMPLOYEES’ PERCEPTIONS ON INTERNAL CONTROL SYSTEM MECHANISMS TOWARDS EMPLOYEE FRAUD PREVENTION." Journal of Critical Reviews 7 (2020), 972-986. doi:10.31838/jcr.07.18.131



MLA (The Modern Language Association) Style

MazurinaMohd Ali, Nur FarhanahAyop, Erlane K Ghani, Suhaily Hasnan. "THE EFFECT OF EMPLOYEES’ PERCEPTIONS ON INTERNAL CONTROL SYSTEM MECHANISMS TOWARDS EMPLOYEE FRAUD PREVENTION." Journal of Critical Reviews 7.18 (2020), 972-986. Print. doi:10.31838/jcr.07.18.131



APA (American Psychological Association) Style

MazurinaMohd Ali, Nur FarhanahAyop, Erlane K Ghani, Suhaily Hasnan (2020) THE EFFECT OF EMPLOYEES’ PERCEPTIONS ON INTERNAL CONTROL SYSTEM MECHANISMS TOWARDS EMPLOYEE FRAUD PREVENTION. Journal of Critical Reviews, 7 (18), 972-986. doi:10.31838/jcr.07.18.131





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