The likelihood of fraud occurrence among Ministry of Foreign Affairs (MOFA) officer: evidence from Malaysia / Ivy Veronny M. Edward Dungot

• Main Author: M. Edward Dungot, Ivy Veronny
• Format: Thesis
• Language: English
• Published: 2024
• Subjects: Fraud. Swindling. Confidence games; Malaysia
• Online Access: https://ir.uitm.edu.my/id/eprint/98265/1/98265.pdf; https://ir.uitm.edu.my/id/eprint/98265/

The objective of this study is to investigate the likelihood of fraud occurrence among Ministry of Foreign Affairs (MOFA) officers in Malaysia by applying the Fraud Diamond Theory. The study aims to explore the relationships between key elements of opportunity, pressure, rationalization, and capability with the likelihood of fraud within the MOFA. This study employed a quantitative research design which tested four hypotheses through hypothesis-testing. The sample comprised 104 officers from the Accounts and Finance Departments of MOFA. The findings of this study indicated that the presence of opportunity, pressure, rationalization, and capability is related with the increased likelihood of fraud occurrence among MOFA officers. This study helps us understand better about the possibility of fraud in government institutions. It stresses how important it is to deal with specific factors identified by the Fraud Diamond Theory. This study shed some lights on the way for further investigations into fraud prevention and detection strategies, offering valuable insights for policymakers and practitioners specifically MOFA’s top management and officers. As fraud poses a considerable threat to the integrity of governmental organizations, uncovering these relationships enables a more informed approach to mitigating risks and fostering a culture of accountability within MOFA and similar institutions. The limitation of this study is that the sample only applies two (2) departments in MOFA and the theory used, which is Fraud Diamond Theory created by Wolfe and Hermanson in 2004, has changed over time since the emergence of Fraud Pentagon Theory (2011) and Fraud Hexagon Theory (2019).