Zakaria, Khairul Mizan; Nawawi, Anuar; Salin, Ahmad … - In: Journal of Financial Crime 23 (2016) 4, pp. 1154-1168
Purpose The purpose of this study is to examine the type of internal control weaknesses and its impact that leads to fraud activities in an oil and gas company, which is rarely found in empirical research. Design/methodology/approach A case study approach was taken to investigate and analyse the...