Professional Ethics for Civil

Servants To Combat Frauds and

Corruptions: Malaysian Context
GROUP ASSIGNMENT
FORENSIC ACCOUNTING IN PUBLIC SECTOR
(PSA716)
Prepared for:
AP Dr Kalsom
 Group member

O Nur Munirah binti Mohd So’ud

O Shazlina binti Abdul Jalil
O Norfurzanne binti Alias
O Norhidayu binti Mohd Yunos
 Presentation Outlines
O Ethics
O The Concept Of Civil Service Values ​And Ethics In The Country
Excellence
O Fraud
O Corruption
O 11th Core values in public service
O Combating Corruption
O Pillars of Public Integrity in Malaysia
O Carta Organisasi Audit Dalaman Kementerian Luar Negeri
O Action Plans
O The impact of corruption
O Action to overcome corruption
O Conclusion
 Ethics
O Ethics refers to the responsibility and consequences
of one's behavior or profession to society. A member
of the public service obliged on the role and behavior
as an employee in the government.

O Source: Nilai dan Etika dalam Perkhidmatan Awam, Institut

Tadbiran Awam Negara (INTAN) Malaysia 1991
 The Concept Of Civil Service Values ​And Ethics In
The Country Excellence

Public Service Organization Individual

Philosophy

Values and
ethics

Practice

Source: Nilai dan Etika dalam Perkhidmatan Awam, Institut Tadbiran

Awam Negara (INTAN) Malaysia 1991
 Fraud
O Albrecht (2003) defines fraud as a representation about
a material fact which is false and intentionally or
recklessly so, which is believed and acted upon by the
victim, to the victim’s damage.

O Source: Fraud Examination, by Albrecht, W. S., Publisher: Thomson

SouthWestern
 Corruption
O The abuse of public power for private gains in violation
of rules. It is damaging to a country because decisions
are taken not for the public benefit but to serve private
interest.

O Sources:
O Rose-Ackerman, S.(1999). Corruption and government: causes,
consequences and reform. Cambridge: Cambridge University Press
O Manion, M (2004). Corruption by design: Building clean government
in Mainland China or Hong Kong, Mass Harvard University
11th Core values in public service

[1] • Trust

[2] • Responsibility

[3] • Sincere
Source: Nilai dan Etika dalam Perkhidmatan Awam, Institut
Tadbiran Awam Negara (INTAN) Malaysia 1991
11th Core values in public service (cont)

[4] • Dedicated
[5] • Moderate

[6] • Diligence
Source: Nilai dan Etika dalam Perkhidmatan Awam, Institut Tadbiran
Awam Negara (INTAN) Malaysia 1991
11th Core values in public service (cont)

[7] • Clean

[8] • Discipline

[9] • Teamwork
Source: Nilai dan Etika dalam Perkhidmatan Awam, Institut Tadbiran Awam
Negara (INTAN) Malaysia 1991
 11th Core values in public service (cont)

[10] • Courtesy
[11] • Grateful
Source: Nilai dan Etika dalam Perkhidmatan Awam, Institut Tadbiran Awam
Negara (INTAN) Malaysia 1991
 Combating Corruption
O Dato Seri Abdullah Ahmad Badawi, in 31st
October 2003, pledged to eradicate corruption
and promote good governance and ethical
values.

Sources: Integrity- The Basis of Good Governance” at the

World Ethics and Integrity Forum 2005.

09/22/2021
 Combating Corruption
O “AS YOU MAY BE AWARE, I HAVE MADE THE PROMOTION OF
GOOD GOVERNANCE AND ETHICAL VALUES, AS WELL AS THE
FIGHT AGAINST CORRUPTION, CENTRAL PILLARS OF MY
ADMINISTRATION. I WOULD LIKE TO MAKE IT CLEAR THAT
THIS DECISION HAS NOT BEEN MOTIVATED BY POLITICAL
OR EVEN POPULARITY CONSIDERATIONS, AS SOME HAVE
SUGGESTED. INSTEAD, IT HAS BEEN BASED ON FIRSTLY, AN
AWARENESS AND UNDERSTANDING OF THE CURRENT
DRIVERS OF GLOBAL ECONOMIC, POLITICAL AND SOCIAL
SYSTEMS, AND SECONDLY, ON A DEEP PERSONAL DESIRE TO
SEE A WORLD WHERE NOBLE VALUES FORM THE BASIS OF
OUR RELATIONS WITH EACH OTHER”
Sources: Integrity- The Basis of Good Governance” at the
World Ethics and Integrity Forum 2005.

09/22/2021
 Pillars of Public Integrity in
Malaysia
1. Anti Corruption Agency (ACA)
-Established in 1967, entrusted with responsibility to prevent
and eradicate all forms of corruption, misuse of power and
maladministration from the society
-authorized to investigate, interrogate, arrest and prosecute
offenders (GOM 1997)
-Key components include: education, prevention and
enforcement.
Sources:
O Noor Alam Siddiqque “Combatting Corruption and Managing Integrity
in Malaysia
O Transperancy.org.my - Towards a corruption free Malaysia

09/22/2021
 Anti Corruption Agency (ACA)
1967
Anti Corruption Agency
Anti Corruption Act
1967

1973
National Bureau of
investigation
NBI ACT 1973

ACA 1982
ACA Act 1982
www.sprm.gov.my specially to fight
09/22/2021
corruption
 Malaysian Anti Corruption
Commission
O In 2008, Malaysian Anti-Corruption Commission
(MACC) and replacing the ACA Act 1982 to the
MACC Act.
O The MACC Act 2009 came to effect on 1 January
2009 which led to the official establishment of the
MACC as an independent, transparent and
professional body to effectively and efficiently
manage the nation’s anti-corruption efforts.
Sources: www.sprm.gov.my
09/22/2021
 Malaysian Anti Corruption
Commission

09/22/2021
Sources: www.sprm.gov.my
 Malaysian Anti Corruption
Commission
O Strengthen the level of integrity of MACC
officers in the execution of their duties and
responsibilities
O Clarify permissible and non-permissible
actions by MACC officers in accordance to
the enforced policies, guidelines and the law
O Sources: MACC code of ethics

09/22/2021
 Malaysian Anti Corruption
Commission (cont)
O INTEGRITY is a core element in the Code of
Ethics and Conduct of the MACC. The core
values of integrity upholding the MACC in
shaping the "MACC Values" are : Trustworthy,
Firm, Fair, Independent, Transparent and
Professional. In addition, positive values such
as Discipline, Cooperation, Loyalty and
Commitment also form the "MACC Values", to
be consistently
O Sources: MACC code of ethics
 Pillars of Public Integrity in
Malaysia
O 2. Public Complaint Bureau
- Responsible to receive and investigate complaints arising
from public dissatisfaction with government
administration.
- It is required to report the outcome of its investigation with
recommendation to a high powered Permanent
Committee on Public Companies and other relevant
activities.
-Sources:
O Noor Alam Siddiqque “Combatting Corruption and Managing Integrity in
Malaysia
O Transperancy.org.my - Towards a corruption free Malaysia

09/22/2021
Public Complaint Bureau (Biro
Pengaduan Awam)
 To resolve complaints efficiently, fairly, and effectively
as promised in the PCB Client's Charter;
 To improve the rate of resolving complaints received
from the public;
 To provide and improve facilities for the public to lodge
complaints;
 To reduce repetitive complaints against the public
services;
sources: www.pcb.gov.my
Public Complaint Bureau (Biro
Pengaduan Awam)- cont
 To introduce changes and innovation based on public
complaints received;
 To provide advisory services to agencies in order to
improve the effectiveness of public complaints
management system;
 To detect issues than can lead to complaints made by
the public; and
 To obtain public opinion to ensure the success of the
Governments' development programmes.
sources: www.pcb.gov.my
 Public Complaint Bureau (Biro
Pengaduan Awam)

Core values Extended values

 Trust  Dedication
 True  Fair and equitable
 Wise  Professional
 Fair
 Transparent
 grateful Sources: Kod Etika Biro
Pengaduan Awam
09/22/2021
 Pillars of Public Integrity in
Malaysia
3. Internal Auditing System [IAS]
- Established in ministries and government departments
- Responsible for auditing monetary and financial
management including verifying that all expenditures,
profits and assets and stock have been ,managed
according to relevant law, rules and regulations.
- Sources:
O Noor Alam Siddiqque “Combatting Corruption and Managing
Integrity in Malaysia
O Transperancy.org.my - Towards a corruption free Malaysia

09/22/2021
09/22/2021
 Pillars of Public Integrity in
Malaysia
4. Royal Commission on Police
- The royal commission to enhance the operation and
management of the Royal Malaysian Police was
appointed in February 2004 to make
recommendations to change the mindset and values
of members of the police force [PDRM] so as to
improve their service and to adopt zero tolerance
towards corruption.

Sources: Malaysiakini, 6 February 2004.

09/22/2021
 Pillars of Public Integrity in
Malaysia
5. Bank Negara Malaysia
- To facilitate a rapid and effective response to
members of the public in matters related to
financial sector particularly public complaints.

- Sources:
O Noor Alam Siddiqque “Combatting Corruption and
Managing Integrity in Malaysia
O Transperancy.org.my - Towards a corruption free Malaysia

09/22/2021
 Action Plans
1. National Integrity Plan
-emphasizes on the preventive approach to
combating corruption by inculcating in individuals
and Malaysia society as a whole, the values of
honesty, integrity and ethics.
- “ a fully moral and ethical society whose citizens
are strong in religious and spiritual values and
imbued with the highest ethical standards”.

Sources: National Integrity Plan p 18 para 7.

09/22/2021
 Action Plans
Strengthen
Effectively
Enhance
corruption,
reducein the
Increase efficiency
corporate
public service delivery
family
governance
malpractices
and
system and overcome
and
2. NIP – Target 2008, with five priorities
business
institution
bureaucratic
abuses ethics
red tape
of power

Im
pr
ov
e
the
qu
ali
ty
of
life
an
d
pe
opl
es
we
ll
bei
ng

-Sources: National Integrity Plan p 18 para 7.

 Action Plans
3. The Integrity Institute of Malaysia [IIM]
- To ensure all the planning, implementation,
coordination, monitoring and evaluation
related to implementation of the NIP are
carried out by an autonomous and
independent agency.

Sources: www.iim.gov.my

09/22/2021
 Action Plans
O 4. The Integrity Institute of Malaysia [IIM]
O Towards that, we pledge:
 To fully obey the Federal Constitution and laws;
 To fully obey and practice the principles of the Rukun Negara;•
 To boost integrity by applying pure and ethical values;
 To cooperate fully with any party towards preventing criminal
acts, misconduct and acts without integrity;
 To support and cooperate in taking firm action against those who
threaten the integrity of society and the nation; and
 To inculcate integrity as a way of life individually and collectively
 Sources: www.iim.gov.my

09/22/2021
 The impact of corruption
 On the economy is corruption complicates economic
progress as well as modify the decreased efficiency of the
system that has been adopted and effective.
 In the private sector, spending will increase because of the
spending "outside account", spending negotiations with a
corrupt office (coffee money?), And the risk of cancellation
of the concession.

Source: Dirgahayu Bahasa Melayu. Amalan Rasuah dan Langkah- langkah

mananganinya oleh Nana Amira Amir Hussin posted 27 March 2011
The impact of corruption
O Corruption also affects competition in the
business and the market at large when certain
companies that have a "relationship" is
protected from competition, thus produce non-
viable industry.

O Source: Dirgahayu Bahasa Melayu. Amalan Rasuah dan

Langkah- langkah mananganinya oleh Nana Amira Amir
Hussin posted 27 March 2011
 The impact of corruption-cont
 Impact on the development of democracy is the
enemy. In the world of politics, corruption affects
the democratic and efficient administration when
formalities are ignored. Corruption in elections or
other elections and in legislative bodies liability
account damage and efficiency, also corruption in
the justice system also violates the supremacy of
law and corruption in public administration affect
balance and social equality. Overall, corruption
destroy people's confidence in existing systems.

Source: Dirgahayu Bahasa Melayu. Amalan Rasuah dan Langkah-

langkah mananganinya oleh Nana Amira Amir Hussin posted 27
March 2011
 Action to overcome corruption
 Early action from government
- An effective campaign.
Campaign launched must use a holistic media,
from newspapers to the internet up to ensure
that all communities receive public campaign.
All images or action displayed by the ad must
be able to leave an impression or make people
think twice before they accept bribes
Source: Dirgahayu Bahasa Melayu. Amalan Rasuah dan Langkah-
langkah mananganinya oleh Nana Amira Amir Hussin posted 27
March 2011
 Action to overcome
corruption- cont
 Investigation and law enforcement should be
intensified so that people realize how serious
danger if not eradicated the problem of
corruption and checked for security.
 Additionally, all the corrupt will think many
times before attempting to bribe because heavy
penalties will be.
Source: Dirgahayu Bahasa Melayu. Amalan Rasuah dan
Langkah- langkah mananganinya oleh Nana Amira Amir Hussin
posted 27 March 2011
Action to overcome corruption-
cont
O Further, the application of the concept of
religion and morality should be done
especially in the education sector as students
in schools and universities. Effort to apply
moral concepts that need to be done at an
early stage of one's life is so easy to control.
O Source: Dirgahayu Bahasa Melayu. Amalan Rasuah
dan Langkah- langkah mananganinya oleh Nana
Amira Amir Hussin posted 27 March 2011
 Conclusion
• All factors and action to overcome the social crisis
should be examined and monitored by all parties
effectively. Society against corruption paradigm shift
needs to occur sooner if problems are to be overcome
to its roots.
 Delay to overcome these problems can make our
country a nation that so hard to believe and managed
in the future. Perhaps the concept treat it more
effectively prevent corruption continue to ensure that
died in the proper place.
 Source: Dirgahayu Bahasa Melayu. Amalan Rasuah dan
Langkah- langkah mananganinya oleh Nana Amira Amir
Hussin posted 27 March 2011
 Conclusion-cont
O Indeed, the loss of community trust value
will suffer a crisis of confidence. Therefore,
all parties should avoid greed that can cause
corruption and avoid spending more than
income. Following the growing seriousness in
tackling this menace, people sincerely hope no
one will be immune from legal action - legal.
O Source: Dirgahayu Bahasa Melayu. Amalan Rasuah
dan Langkah- langkah mananganinya oleh Nana
Amira Amir Hussin posted 27 March 2011
 Conclusion- cont
 The appropriate penalties can publish one
good behavior. Accordingly, in this combat,
all parties must act comprehensively and
continuously. If we agree to do it, there's no
reason we will fail. Prophet Muhammad said
s.a.w
Source: Dirgahayu Bahasa Melayu. Amalan Rasuah dan
Langkah- langkah mananganinya oleh Nana Amira Amir
Hussin posted 27 March 2011
 Conclusion-cont

O "Indeed, the destruction of the peoples before

you is if people steal from them honorable,
they leave it, but if their subordinates steal,
they cut off his hand. By Him Who has my soul
in His hand, if Fatima, daughter of
Muhammad stole, I would be cut off his hand!
“

O Source: Dirgahayu Bahasa Melayu. Amalan Rasuah

dan Langkah- langkah mananganinya oleh Nana
Amira Amir Hussin posted 27 March 2011