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Due to increase in operational risk, banks are facing huge losses. In order to avoid losses, banks need to manage operational risk. This study aims to analyze the impact of operational risk management (ORM) processes, which include identification, assessment, analysis, monitoring and control in the presence of corporate governance (CG) that can also contribute to effective ORM practices.

Operational risk management processes are used to manage operational risk along with CG. Primary data are collected through questionnaire from (167) operational risk managers of commercial banks. Multiple linear regressions has been run to analyze the data.

Results indicate significant impact of CG and operational risk identification (ORI), monitoring and control on ORM practices in commercial banks of Pakistan.

The study suggests policy makers to improve the ORM framework by CG. Beside this, in order to lessen operational risk, proper identification, monitoring and control of operational risk could also contribute.

Corruption is one of the main facilitators of increased wildlife crime in South Africa. It is important to look at the current legislative framework to determine how wildlife crime can be combated effectively. This paper aims to provide an analysis of the process of wildlife crime, focusing on wildlife poaching and trafficking role players and critically analyses the legislation in place to combat the phenomenon.

A critical analysis of existing literature such as case law, legislation, peer-reviewed publications and electronic articles was used to identify the legislation and processes for the prevention of wildlife crime in South Africa. Common denominators were identified in these sources to provide a baseline for examining wildlife crime.

Wildlife criminals rely extensively on corruption during all facets of their trafficking schemes. The use of traditional environmental laws is not effective in dismantling wildlife trafficking networks, as prosecuting those in the upper echelons is often challenging. The extensive reliance on corruption during all facets of wildlife trafficking provides an opportunity for law enforcement to use such corruption crimes as predicate offences in racketeering prosecutions, thus ensuring kingpins find it more difficult to escape prosecution, owing to their involvement in criminal enterprises that sustain themselves through patterns of racketeering.

This paper contributes knowledge to narrow the research gap with regard to wildlife criminals and how they function. It also addresses possibilities to improve prosecution and disrupt wildlife trafficking networks.

The British East India Company (EIC) made connections between the Malay Archipelago and Bengal and established a penal settlement at Bencoolen, followed by the Straits Settlements for the Indian convicts. The convicts from different parts of South Asia today were generally described as “Indian”, such generalisation often hides the identity of specific convicts from South Asia. Among the Indian convicts, the Bengalis were transported to Bencoolen and the Straits Settlements. However, the generic term has made it difficult to reconstruct the history of Bengali convicts’ experiences and pathos. Therefore, this paper attempts to “rediscover” the afterlife of transportation of Bengali felons in the Malay Peninsula.

By examining a range of archival records and current scholarships, this article shows the inclusivity, diversity and accessibility of convict labourers with mainstream society. This study will open up a new avenue of convict histories and subaltern studies on Asia.

The Bengali convicts in the Straits Settlements, one of the oldest migrant sections, have largely been ignored in historical literature. Though the Bengalis, among other South Asian convicts, constituted a significant portion, they were categorised under the generic term “Indian” (Rai, 2014). Their manual labour was invaluable for the colonial economy and the development of the Straits Settlements.

Researcher faced difficulties to get the descendant of Bengali convicts.

This article is a research paper based on mostly archival records; therefore, it is an original contribution to the existing knowledge on the convict history.

The purpose of this paper is to investigate the relationship between perceived corporate social responsibility (PCSR) and perceived organizational corruption (POC) in a developing country context. The research suggests mediating roles of perceived ethical leadership (PEL) and job satisfaction (JS) in the PCSR–POC relationship.

Data were collected through survey questionnaires. The sample consisted of 434 employees working in private and public organizations in Kosovo. Regression analysis was conducted by using a serial mediation model.

Applying a social learning framework, this study provides evidence that employees’ perceptions of corporate social responsibility (CSR) are positively related to perceived ethical leadership and job satisfaction and negatively related to perceived organizational corruption. Furthermore, results confirm that the relationship between CSR perception and organizational corruption perception is mediated by ethical leadership perception and job satisfaction.

Armed with the findings, organizations can adopt CSR practices to positively influence employee behaviors and attitudes. From these results, it is possible to better comprehend the role of CSR in dealing with relevant aspects such as corruption at the organizational level, especially in developing and emerging markets.

The findings of this research indicate that employees in socially responsible organizations perceive less organizational corruption. Adopting a more ethical and responsible management approach might represent a promising solution to fight the corruption phenomenon inside and even outside organizations. These results should serve as reflection for both managers and public authorities.

With regard to CSR, previous studies have investigated different employee outcomes but never considered the potential impact on corruption at the organizational level. Furthermore, this study extends the literature by conceptualizing perceived ethical leadership and job satisfaction as mediators between perceived CSR and organizational corruption perception, in a developing country context where the concept of CSR is still less investigated.

The purpose of this research is to obtain empirical evidence about the impact of auditor’s integrity and organizational commitment to the prevention of fraud.

This research was conducted using questionnaires distributed to all internal auditors who worked at East Java Representatives Office of Indonesia’s National Government Internal Auditor. One hundred and thirteen questionnaires were distributed, and fifty-seven questionnaires were received, and all have validity eligible to use in this research. The hypothesis of this research was tested using the partial least square analysis with WarpPLS version 6.0 software.

The result of this research found that auditor’s integrity and organizational commitment affect positively to fraud prevention.

Using government internal auditors, this study believed, brings a new insight into government internal auditor behavior.

This study aims to investigate the feasibility of employing a multi-objectives integer-programming model for effective allocation of resources for cyberfraud mitigation. The formulated objectives are the minimisation of the total allocation cost of the anti-fraud capacities and the maximisation of the forensic accounting capacities in all cyberfraud incident prone spots.

From the literature survey conducted and primary qualitative data gathered from the 17 licenced banks in South Africa on fraud investigators, the suggested fraud investigators are the organisation’s finance department, the internal audit committee, the external risk manager, accountants and forensic accountants. These five human resource capacities were considered for the formulation of the multi-objectives integer programming (MOIP) model. The MOIP model is employed for the optimisation of the employed capacities for cyberfraud mitigation to ensure the effective allocation and utilisation of human resources. Thus, the MOIP model is validated by a genetic algorithm (GA) solver to obtain the Pareto-optimum solution without the violation of the identified constraints.

The formulated objective functions are optimised simultaneously. The Pareto front for the two objectives of the MOIP model comprises the set of optimal solutions, which are not dominated by any other feasible solution. These are the feasible choices, which indicate the suitability of the MOIP to achieve the set objectives.

The results obtained indicate the feasibility of simultaneously achieving the minimisation of the total allocation cost of the anti-fraud capacities, or the maximisation of the forensic accounting capacities in all cyberfraud incident prone spots – or the trade-off between them, if they cannot be reached simultaneously. This study recommends the use of an iterative MOIP framework for decision-makers which may aid decision-making with respect to the allocation and utilisation of human resources.

The originality of this work lies in the development of multi-objectives integer-programming model for effective allocation of resources for cyberfraud mitigation.

The purpose of this study is to assess the impact of cyberfraud in the South African banks with the aim to provide recommendations to effectively mitigate it.

The study uses a qualitative approach involving the use of structured questionnaires. The questionnaires were made available to the staff of 17 licensed banks in South Africa who deal with management, operation, administration and banking services. Two hypotheses were formulated and non-parametric statistical analyses involving the use of Chi-square test, Fischer’s Exact test and Spearman’s correlation were carried out. The two hypotheses formulated were tested to draw a conclusion.

The results obtained indicate that the impact of cyberfraud in the South African banking industry is highly significant and has affected the reputation of some of the banks. This calls for the need to review the diverse ways of curbing cyberfraud to lessen their impact and that of associated fraud risks on the banking operation.

This study provides an analysis on the relationship cyberfraud occurrences and the reputation of South African banks. The implementation of the recommendations may reinforce the existing security measures in the fight against cyberfraud.

The novelty of this study lies in the fact that the assessment of the impact of cyberfraud on the banking industry in South Africa has not been sufficiently highlighted by the existing literature.

The purpose of this paper is to compare two corruption scandals in Singapore to illustrate how its government has dealt with these scandals and to discuss the implications for its anti-corruption strategy.

This paper analyses the Teh Cheang Wan and Edwin Yeo scandals by relying on published official and press reports.

Both scandals resulted in adverse consequences for the offenders. Teh committed suicide on 14 December 1986 before he could be prosecuted for his bribery offences. Yeo was found guilty of criminal breach of trust and forgery and sentenced to 10 years' imprisonment. The Commission of Inquiry found that the Corrupt Practices Investigation Bureau (CPIB) was thorough in its investigations which confirmed that only Teh and no other minister or public official were implicated in the bribery offences. The Independent Review Panel appointed by the Prime Minister's Office to review the CPIB's internal controls following Yeo's offences recommended improvements to strengthen the CPIB's financial procedures and audit system. Singapore has succeeded in minimising corruption because its government did not cover-up the scandals but punished the guilty offenders and introduced measures to prevent their recurrence.

This paper will be useful for scholars, policymakers and anti-corruption practitioners interested in Singapore's anti-corruption strategy and how its government handles corruption scandals.