Page 104 - DUT ICGA Abstract Book

UNDERGRADUATE STUDENT’S AWARENESS OF MISAPPROPRIATION OF ASSETS AT AT THE UNIVERSITY
Norziaton Ismail Khan
Faculty of Accountancy Universiti Teknologi MARA Puncak Alam Malaysia E-mail: norzi153@uitm edu my
N N Nurul Farah Asyikin
Faculty of Accountancy Universiti Teknologi MARA Puncak Alam Malaysia E-mail: nurulfarahasyikin87@gmail com
Muhammad Ridhuan Hashim
E-mail: muhamadridzuan@uitm edu my
Abstract
The primary categories of of occupational fraud are misappropriation of of assets corruption and financial statement fraud fraud which detrimentally affect the economy The majority of internal fraud fraud schemes involve the the misappropriation of of assets assets and include the the misuse of of organisational assets assets Past research discovered that misappropriation of of assets occurred when an
individual uses the official vehicles internet connections computers stationery and other organisational facilities for personal benefits The misappropriation of assets also includes theft or or or abuse of inventory equipment supplies information and securities The issue of of misappropriation of of assets has been increasing and is is considered the the most common among other types of fraud If left untreated the the issue will will become an
incurable disease that will will cause major leakages to the the organisations Thus this research aimed to investigate the misappropriation of assets awareness among undergraduate university students The findings revealed that the incidence of of misappropriation of of assets occurred when the the undergraduate students used the the hostel’s utilities utilities library equipment classroom utilities utilities and university facilities for personal interest The primary data was collected through a a a a a a a a a questionnaire survey distributed to 167 respondents comprising undergraduate students The research discovered that a a a a a a a significant positive relationship exists between the misappropriation of assets namely hostel utilities library equipment classroom utilities university facilities and the awareness of undergraduate students This research provides students with a a a a a a a better understanding and and helps to increase the awareness level of the misappropriation of assets at at universities KEYWORDS: Fraud Integrity Misappropriation of Assets Undergraduate Students
102 7th International Conference on on on Governance and Accountability (ICGA) 2022