Mohd Sofian Mohammad Rosbi
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Preferred name
Mohd Sofian Mohammad Rosbi
Official Name
Mohd Sofian, Mohammad Rosbi
Alternative Name
Rosbi, Sofian
Rosbi, S.
Main Affiliation
Scopus Author ID
56333255100
Researcher ID
FVD-1450-2022

Research Output
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  • Publication
    Proactive fraud audit on fraud prevention: revisiting the literature
    (AIP Publishing, 2023)
    Zardasht Abubaker Qader Barzinji
    ;
    Wan Sallha Yusoff
    ;
    Siti Norwahida Shukeri
    ;
    Mohd Sofian Mohammad Rosbi
    ;
    Mohd Fairuz Md Salleh
    ;
    Hussein Abdulrahman Khudhur
    ;
    Barzo Mahmood Qader
    This review is related to literature that uses a multi-method approach to assess current information and knowledge gaps concerning proactive fraud audits, internal audits, and fraud prevention. Therefore, from that point, fraud prevention is necessary for firms' activities because enterprises offer info to many sides, so they need robust and protect financial reports. Accordingly, this paper takes comparative discussion by studying and assessing the opinions of fraud threat staffing investigators and practitioners. Through the research, criminal organizations, senior staff, and workers were uncovered weak internal audits, regulations, processes, and a deficient institutional structure. Selfishness on the side of the perpetrators, wicked professionals, recruitment and retention, inefficient independent audit responsibilities, and an economic climate that exalts riches regardless of how it is acquired are all facilitators to scam in financial institutions. As a consequence, the recommendation of this paper is the researchers ought to avoid mistakes of the past by depending on internal audit alone and, most significantly; the assumption of an explicit link between the two variables is evidence of these flaws. This essential research domain would hugely aid in adopting a more deliberate task framework that finds the start-causing link.