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Proactive fraud audit on fraud prevention: revisiting the literature

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cris.virtual.department Universiti Malaysia Perlis
cris.virtual.department Universiti Malaysia Perlis
cris.virtualsource.department dc4d5fc3-b135-4af9-9b9b-6e8b58a99c9a
cris.virtualsource.department 67bd4819-6b0e-4ad6-b3c7-a0d36cf9f5e1
dc.contributor.author Zardasht Abubaker Qader Barzinji
dc.contributor.author Wan Sallha Yusoff
dc.contributor.author Siti Norwahida Shukeri
dc.contributor.author Mohd Sofian Mohammad Rosbi
dc.contributor.author Mohd Fairuz Md Salleh
dc.contributor.author Hussein Abdulrahman Khudhur
dc.contributor.author Barzo Mahmood Qader
dc.date.accessioned 2025-11-17T07:58:58Z
dc.date.available 2025-11-17T07:58:58Z
dc.date.issued 2023
dc.description.abstract 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.
dc.identifier.doi 10.1063/5.0116580
dc.identifier.uri https://pubs.aip.org/aip/acp/article-abstract/2544/1/050014/2885095/Proactive-fraud-audit-on-fraud-prevention?redirectedFrom=fulltext
dc.identifier.uri https://pubs.aip.org/aip
dc.identifier.uri https://hdl.handle.net/20.500.14170/15187
dc.language.iso en
dc.publisher AIP Publishing
dc.relation.conference 1st International Conference on Manufacturing Engineering Technology (IConMET 2021)
dc.relation.ispartof Proceeding of the 1st International Conference on Manufacturing Engineering Technology (IConMET 2021)
dc.relation.ispartofseries AIP Conference Proceedings
dc.relation.issn 0094-243X
dc.subject Corruption
dc.subject Fraud Prevention
dc.subject Good Governance
dc.subject Internal Audit
dc.subject Proactive Fraud Audit
dc.title Proactive fraud audit on fraud prevention: revisiting the literature
dc.type proceedings-article
dspace.entity.type Publication
oaire.citation.issue 1
oaire.citation.volume 2544
oairecerif.author.affiliation Universiti Malaysia Perlis
oairecerif.author.affiliation Universiti Malaysia Perlis
oairecerif.author.affiliation University of Hail, Saudi Arabia
oairecerif.author.affiliation Universiti Malaysia Perlis
oairecerif.author.affiliation Universiti Kebangsaan Malaysia
oairecerif.author.affiliation Erbil Polytechnic University Iraq, Iraq
oairecerif.author.affiliation Universiti Malaysia Perlis
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