An Exploratory Study on the Possibility of Assets Misappropriation among Royal Malaysian Police Officials

Abstract

Abstract Survey report on occupational fraud 2014 revealed that asset misappropriation schemes were the most common type of occupational fraud, comprising 85% of the cases reported, followed by corruption and financial statement fraud. Assets misappropriation causes lasting damage, particularly to the image and public confidence towards the organization. Auditor General Report 2012 reported millions ringgit loss of assets in Royal Malaysian Police for the period 2010 to 2012. Police officer can easily abuse their power or exploit their position for personal gains which subsequently will tarnish the image of public sector as a whole. This study aims to assess the possibility of asset misappropriation among Royal Malaysian Police. The findings revealed that 96% of the respondents disagree that they usually file for fictitious medical expenses and none of the respondent agrees they have committed the offence. 92% of the respondents disagree that they have taken office's assets such as handcuffs and weapon for personal use and only 2 out of 186 respondents agreed that they have committed the offence. The finding of this study should provide some light that overall asset misappropriation among Malaysian Royal Police officials is within control.