摘要：Fraud committed by employees has becomea serious issue as it impacts the reputation ofan organisation as well as ruining employees’morality. Many of the fraud cases previouslyreported were from the conventional banksand little attention has been given to fraudcases in Islamic banks. This study examineswhether Islamic bank employees’ profile mayinfluence them to commit fraud. Specifically,this study aims to examine whether gender, age,position and religiosity would influence themto commit asset misappropriation. Utilisingthe Fraud Triangle model, this study conductsquestionnaire survey to 109 employees inIslamic banks in Malaysia. The results showsignificant relationship on gender, age, positionand religiosity in influencing the bank employeesto commit asset misappropriation in the Islamicbanks. The findings in this study indicates thathigher authority of the Islamic banks need tooutline various plans or programs in preventingfraud in their organisations. The findings in thisstudy contributes to the literature and to thepractitioners on the potential factors that mayinfluence asset misappropriation.
