Assets Misappropriation Awareness in the Malaysian Public and Private Sectors

  • I.K. Norziaton et al.


Asset misappropriation is becoming one of the major issues in many organizations. It is an occupational fraud which is continuously committed by employees in both public and private sectors even though prevention mechanisms and awareness programs exist. This paper examines the relationships between the four scenarios and asset misappropriation awareness in the public and private sectors. Data for this study is collected through a questionnaire survey and out of 200 distributed, 173 are usable. In addition, four interviews were conducted to enrich the quantitative results. Based on the t-test analysis, a higher mean score is evidenced for private as compared to public sectors employees on the usage of the official vehicle, office’s computer, printer and stationeries, and office utilities. However, a greater mean difference on the usage of office equipment and materials is identified from public sector employees. In addition, regression results reveal a significant positive relationship between Scenario 2 and 3, and asset misappropriation awareness. It shows that both public and private sectors employees are very much aware of asset misappropriation but still continuously committing it. As a conclusion, preventing the act of asset misappropriation is trivial and organizations are facing difficulties in addressing this issue. Yet, neglecting it would create unnecessary financial waste that will have an impact on the organization as a whole. Thus, enhancing asset misappropriate awareness is vital to all employees in the public and private sectors.

How to Cite
Norziaton et al., I. (2019). Assets Misappropriation Awareness in the Malaysian Public and Private Sectors. International Journal of Advanced Science and Technology, 28(8s), 384 - 392. Retrieved from