Determinants of Occupational Fraud Among Public Sector Employees in Maldives: External Auditor’s Perspective

This study investigates factors driving occupational fraud in the Maldivian public sector, from the perspective of external auditors. Using survey data from 59 auditors associated with the Auditor General's Office, it employs quantitative analysis, including regression modeling. Results indicate work-related pressure and employee denial of responsibility significantly influence fraud, with internal control effectiveness inversely linked to fraud occurrence. Financial pressure emerges as the primary fraud driver, surpassing work-related pressure. These findings offer crucial insights for policymakers, organizational leaders, and auditors, informing targeted strategies to prevent and detect fraud effectively, thus enhancing organizational resilience against fraudulent activities in Maldivian governmental entities.