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Maisarah Mohamed Saat,Rosman Md. Yusoff,Siti Aisyah Panatik 서울대학교 교육연구소 2014 Asia Pacific Education Review Vol.15 No.1
Studies (for example, Dellaportas in Making a difference with a discrete course on accounting ethics. J Bus Ethics 65(4):391–404, 2006; Saat in An investigation of the effects of a moral education program on the ethical development of Malaysian future accountants, 2010) on final year accounting students show that industrial training has a positive impact on the ethical development in a way that students improved in their ethical judgement after attending a 6-month training. Thus, this research aims to evaluate the influence of industrial training in the development of ethical awareness among final year students from a Malaysian public university. These students were from multiple academic backgrounds—engineering, science and social science. A pre and post study was adopted in order to achieve the objectives. A set of survey was distributed to students before and after they have attended industrial training. In assessing students’ ethical awareness, 15 business-related and workplace ethical situations were given and students had to rate their acceptance on these situations from not acceptable (1) to most acceptable (7). From the findings, it can be observed that although the level of ethical awareness among students is fairly good, industrial training has minimal impact in improving or developing students’ ethical awareness. The impact is such because students who undergone industrial training may have observed certain behaviour that they thought are acceptable in a workplace; this may have changed the way students perceived their acceptance on the situations.
Fraud Risk Management Model: A Content Analysis Approach
MADAH MARZUKI, Marziana,NIK ABDUL MAJID, Wan Zurina,AZIS, Nur Kamaliah,ROSMAN, Romzie,HAJI ABDULATIFF, Nik Kamaruzaman Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.10
The objective of this study is to explore the whole process of fraud risk management strategies that should be implemented by the organizations. Secondly, this study discusses the governance issues that arise at each stage of the process. For the purpose of this study, a content analysis of previous literatures is used as a technique for gathering data. This process usually involves codifying qualitative and quantitative information into pre-defined categories in order to derive patterns in the presentation and reporting of information. Based on our content analysis, we found that the fraud risk management process should be made of at least five stages which are inculcating the culture of managing risks in an organization, identifying the risks, evaluating the risks, determining preventive actions and implementing and reviewing stages. Our extended analysis of the fraud risk management process finds that a lot of governance issues arise in the fraud risk management process that should be solved by regulators and companies in order to ensure that fraud risk management process is embedded as corporate culture, not merely as a process. Among them are how to create the risk culture in an organization and whether auditors and risk management committees identify risks from each available source.