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This study aimed to identify critical success factors for financial fraud management within government agencies from the perspective of accounts preparers. Data was collected from a sample of 150 respondents consisting of account personnel from 16 government agencies in a state within Malaysia. A survey instrument that had 47 measurement items was designed to identify the level of financial fraud prevention management practised in government agencies. Descriptive statistical analysis and reliability analysis were used to analyse the data using the SPSS software. In addition, the findings for this study include organizational management of financial fraud prevention, organizational governance, effective internal control, as well as asset and financial management, were the critical success factors for agencies to achieve efficient financial fraud management. However, this study only considered the accounts from personnel within one state. Moreover, this study has provided essential information for decision-makers who are involved in the implementation of financial fraud prevention practices among government agencies. In terms of practical implications, the development of the instrument in this study could be a valuable tool to evaluate successful financial fraud management in other states within Malaysia.
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