Abstract:

In recent years, various cases of occupational fraud involving Malaysian Small Medium Enterprises (SMEs) have been made the SMEs bankrupted.  The occupational fraud among SMEs employees include asset misappropriation, corruption and financial statement fraud. This study aims to explore an in-depth understanding of the extent of the fraud prevention techniques used in SMEs in Malaysia. The data collected and gathered through a qualitative approach using interpretive multiple case study. The study using purposeful sampling technique from three types of industry. The data being analysed using content analysis in term of within case analysis and cross case analysis. The findings of this study will serve as a benchmark to provide guidelines for SMEs on how to prevent fraud in their organisations. This paper is divided into few sections that discuss the literature review on occupational fraud, organisational fraud theory, fraud prevention, explain the research design, data analysis and discussion of findings. The limitations and recommendation for future research are also discussed.