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Course Info

About this Course

This course is designed to lead students to an interesting and stimulating discussion in a seminar-based class with emphasis on fraud and corruption in the public sector. It will provide an understanding of the fundamentals underlying the function and features of public sector accounting. It will expose students to various thoughts in forensic accounting in the public sector in a seminar-based class approach in order to provide them with in-depth knowledge and potential experience relating to corruption and fraudulent activities in the public sector.

Course Syllabus

Introduction to Public Sector
Components, Features and Structure of Public Sector
Types of Public Sector (Federal, State and Local Government, Statutory Bodies, Government Linked Companies)
Public Sector Reforms
 New Public Management Concept
 Public Sector Reforms in Various Countries (i.e. Singapore, Indonesia)
 Public Sector Reforms in Malaysia (NEM, ETP (SRIs), GTP (NKRAs)
 Government’s Initiatives – i.e.12th Malaysia Plan - for the period between 2021 and 2025, NEM (Revision), NEP (Revision), NACP


Public Sector Ethics and Integrity
Introduction to Ethics and Integrity Public Sector Ethics
Code of Ethics in the Public Sector
Ethics in Public Service Delivery
Islamic Work Ethics
Prospects and Challenges


Fraud and Corruption in Public Sector
Introduction to Nature of Fraud and Corruption in the Public Sector
Basic Conditions Surrounding Fraud and Corruption in the Public Sector
Symptoms of Fraud in the Public Sector
Red flags in the Public Sector
Prevention and Detection Strategies and Measures for Fraud and Corruption
Government Initiatives to combat fraud and corruption – GTP and NKRAs
Cyber-crime in Public Sector - Types of cyber-crime, Prevention and detection strategies
Corruption Perception Index (CPI) by Transparency International (M)
National Anti-Corruption Plan 2020-2025


E-Government Initiatives to Combat Fraud
Introduction to E-Government
 Objectives and Components
 Benefits and Challenges

Fraud in E-Government
 Types of E-Fraud
 Prevention and detection strategies and measures for E-Fraud


Procurement in Public Sector
Procurement Management
 Procurement policy and procedures
 Statutory requirements
 Classification of procurement
 Methods of procurement
E-procurement
Fraud and Corruption in Procurement and E-procurement


Forensic Auditing in Public Sector
Introduction to Public Sector Audit
Financial audit
Compliance audit
Performance audit
Forensic audit
Auditor General Report and Audit Issues
Role of Auditors for Prevention and Detection of Fraud and Corruption
 Internal auditors
 External auditors
Contemporary Issues and Challenges of Forensic Auditing


Frequently Asked Questions

Q1 : Who should register the course?
A1 : Students who are interested to become a forensic investigator or forensic auditor.