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Government institutions in Indonesia have implemented an integrity system as a strategy to prevent fraud and corruption by integrating the risk management and organizational ethics. This integration is important to increase the awareness of fraud in the organization. Based on self-determination theory, this study examines the mediating effect of fraud awareness on risk management and integrity systems.

The study was carried out by using a quantitative approach. The participants of the survey were auditors of the inspectorate of Ministries and Government Agencies in Indonesia. The number of respondents was 103 auditors. The hypothesis testing method used the partial least squares structural equation modeling (PLS-SEM) approach. The data were processed by using WarpPls 7.0 software.

There are two main results in this study. First, risk management directly affect the integrity of the system. Second, fraud awareness mediates the relationship between risk management and integrity systems.

The result of this study implicates the policymakers in Ministries and Government Agencies in Indonesia to increase organizational fraud awareness through the involvement of internal audits with risk management. The fraud awareness will greatly improve the performance of the integrity system.

This is the first study examined fraud awareness of integrity systems and risk management. This study can enrich the literature on internal audits, especially the duties of auditors with risk management.

Integrity-related issues are now endemic to public service bureaucracies. It is claimed that corruption in the public sector is very common in various departments/agencies. Lack of integrity will lead to failings in governance and proper oversight of procedures, and subsequently poor financial management and incidents of fraud. Based on the stakeholder theory perspective, this study examines the influences of accountability, risk management and managerial commitment on practices of integrity in the Malaysian public sector.

Primary data were collected through both printed and online questionnaires given to 210 department heads operating within selected Malaysian federal ministries. Data were analysed via the partial least squares-structural equation modelling (PLS-SEM) approach to examine the research hypotheses.

It is evident that integrity practices in Malaysia's public sector are statistically significantly related to risk management, accountability and management commitment.

The findings will help the Malaysian federal ministries to take the necessary steps to improve integrity so that dependability and efficiency are the hallmarks of public sector services.

To the best of the authors' knowledge, this study is one of the first to examine the role of accountability, risk management and managerial commitment to integrity in the public sector of a developing market economy.

Halal integrity assurance is the primary objective of Halal supply chain management. Several halal-related risks are present that have the potential to breach halal integrity. Therefore, this study aims to develop the framework for the assessment of halal-related risk from a supply chain perspective.

Risk related to halal is identified through the combined approach of the systematic literature review and experts’ input. Further, these risks are assessed using the integrated approach of intuitionistic fuzzy number (IFN) and D-number based on their severity score. This integrated approach can handle fuzziness, inconsistency and incomplete information that are present in the expert’s input.

Eighteen significant risks related to halal are identified and grouped into four categories. These risks are further prioritised based on their severity score and classified as “high priority risk” or “low priority risks”. The findings of the study suggests that raw material status, processing methods, the wholesomeness of raw materials and common facilities for halal and non-halal products are more severe risks.

This study only focusses on halal-related risks and does not capture the other types of risks occurring in the supply chain. Risks related to halal supply chain management are not considered in this study. Prioritisation of the risks is based on the expert’s input which can be biased to the experts' background.

The proposed risk assessment framework is beneficial for risk managers to assess the halal related risks and develop their mitigation strategies accordingly. Furthermore, the prioritisation of the risks also assists managers in the optimal utilisation of resources to mitigate high-priority risks.

This study provides significant risks related to halal integrity, therefore helping in a better understanding of the halal supply chain. To the best of the authors' knowledge, this is the first comprehensive study for developing a risk assessment model for the halal supply chain.

The purpose of this paper, which is a part of a PhD thesis, is to detect problems associated with the risk‐based approach to anti‐money laundering (AML), as well as present ways to improve the risk‐based approach.

The method is law and economics. The PhD thesis itself is also based on a comparative analysis of the Danish and British AML regimes.

The main findings are: failure to develop adequate risk‐based AML systems, taking into account varying levels of money laundering risk, is not only to be considered in the context of legal risk but also and more importantly in the context of integrity risk; anti‐money laundering (AML) has to be made part of financial and non‐financial institutions' corporate social responsibility policies; the Risk Analysis Manual provided by the Central Bank of The Netherlands lists very specific and comprehensive assessment criteria for a broad range of risks facing financial institutions. This manual could be considered by international bodies and individual financial institutions in informing their risk control; due to their intelligence access, cross‐national agreements of cooperation and exchange of information and contacts to multiple stakeholders, financial intelligence units are better placed in educating financial institutions on AML matters by means of regular typology publications and other guidance based on SARs and other intelligence; and AML considerations should be incorporated in other areas of law, such as immigration law concerning wealthy individuals, if the AML regime is to achieve its intended impact.

The paper highlights how the AML regime in general and the risk‐based approach in particular could be improved so as to meet concerns of both regulatory authorities and regulated entities.

In the digital era, business-to-business (B2B) salespersons are encouraged to communicate with buyers on social media platforms and shape customer loyalty. However, the effect of social media usage and its mechanism remain unexplored. The purpose of this paper is to investigate how salespersons’ social media usage influences B2B buyers’ trust beliefs and purchase risk, and therefore, customer loyalty.

The authors conduct an online-survey, use partial least squares structural equation modeling to analyze the data, and adopt SPSS PROCESS macro 2.13 to test mediation effects.

Salespersons’ social media usage can enhance buyers’ trust beliefs on salespersons’ ability, integrity and benevolence, but only the latter two can improve customer loyalty. Social media usage does not directly affect purchase risk, and only benevolence can reduce purchase risk. Serial mediation models reveal that the effect of social media usage on customer loyalty is mediated by buyers’ trust beliefs on salespersons’ integrity/benevolence and purchase risk.

First, the authors confirm the effect of social media usage on customer loyalty in B2B context and refute the fallacy of social media uselessness in B2B practices. Second, the research shows that buyers’ trusting beliefs on salesperson’s ability and integrity do not significantly influence perceived risk. The finding is different from the stereotypical judgment in B2C scenarios. Third, the authors distinguish differently weighted influences of buyers’ trusting beliefs on salesperson’s ability, integrity and benevolence, and highlight the role of salespersons’ altruism attributes in shaping customer loyalty.

This paper aims to evaluate the effects of fraud risk elements and integrity on asset misappropriation in the Royal Malaysian Police (RMP). In addition, this research also examines whether integrity moderates the relationship between fraud risk elements and asset misappropriation.

Data are gathered from the responses of the questionnaires distributed to the RMP. A total of 200 questionnaires were distributed based on simple random selection from five RMP centres in the capital city. Out of 200 questionnaires distributed, only 189 were returned.

The findings indicate that the existence of fraud risk elements significantly affects the incident of asset misappropriation. An interesting finding was made that integrity is negatively related to asset misappropriation. This implies that integrity is an important value in minimising the occurrence of asset misappropriation. The results also indicate that minimising fraud risk elements is crucial in reducing the incident of asset misappropriation.

This present paper contributes to the literature by investigating a commonly proposed but underexplored elements of integrity in mitigating fraud. Incorporating integrity and fraud risk elements simultaneously in a single framework in context of RMP would enhance the understanding and will be able to provide a framework for practitioners on how to mitigate the incident of fraud.

The complex network structure causes several disruptions in the supply chain that make risk management essential for supply chain management including halal supply chain (HSM). During risk management, several challenges are associated with the risk assessment phase, such as incomplete and uncertain information about the system. To cater this, the authors propose a risk assessment framework that addresses the issues of uncertainty using neutrosophic theory and demonstrated the applicability of the proposed framework through the case of halal supply chain management (HSCM).

The proposed framework is using the capabilities of the neutrosophic number which can handle uncertain, vague and incomplete information. Initially, the risk related to the HSC is identified through a literature review and expert’s input. Further, the probability and impact of each HSM-related risk are assessed using experts’ input through linguistic terms. These linguistic values are transformed into single-value trapezoidal neutrosophic numbers (SVTNNs). Finally, the severity of each HSM-related risk is determined through the multiplication of the probability and impact of each risk and prioritised the risks based on their severity.

A comprehensive risk assessment framework is developed that could be used under uncertainty. Initially, 16 risks are identified related to the HSM. Further, the identified risks are prioritised using the severity of the risks. The high-priority risk is “raw material status”, “raw material wholesomeness” and “origin of raw material” while “information integrity” and “people integrity” are low-priority risks.

HSM risk can be effectively assessed through the proposed framework. The proposed framework applied neutrosophic numbers to represent real-life situations, and it could be used for other supply chains as well.

The proposed method is effectively addressing the issue of linguistic subjectivity, inconsistent information and uncertainty in the expert’s opinion. A case study of the HSC is adopted to illustrate the efficiency and applicability of the proposed risk framework.

Halal logistics play a crucial role in maintaining a product’s “halal integrity” from farm to fork. These logistics operations are exposed to risks during transportation, storage and handling, that negatively affect the halal supply chain’s operational efficiency and integrity. Therefore, the main purpose of this research is to propose a risk assessment framework for halal logistics.

Initially, the risks associated with halal logistics are identified through an extensive literature review, and then the significant ones are validated with the expert’s input. After that, an appropriate multicriteria decision-making method named best worst method (BWM) is used to prioritise the identified risks. Finally, the robustness of the obtained ranking is assessed with sensitivity analysis.

This research identifies 26 halal logistics risks and then categorises these risks into 6 significant dimensions and proposes a framework. The result obtained from the BWM analysis shows that organisational, transportation and design risks are the primary risks present in halal logistics. Among the halal logistics risks, partnership risk, risk of contamination during transportation and risks of unskilled workers are the top three halal logistics risks that need to be addressed on a priority basis for maintaining halal integrity. Furthermore, this study also suggests some valuable suggestions for mitigating these risks that the logistics providers could use.

The proposed framework is helpful for the assessment of risks associated with halal logistics. The prioritisation of the identified risks supports the managers in formulating mitigation strategies that might reduce the effect of these associated risks in logistics operations.

This study focusses on halal logistics, and to the best of authors’ knowledge, this may be the first attempt to systematically examine the risks related to halal logistics.

Inspection and maintenance of plant and machinery has traditionally been based on prescriptive industry practices. However, increased experience and a greater understanding of operational hazards is leading sections of industry to take a more informed approach to planning inspection and maintenance, targeting resources to reduce the risk to as low as reasonably practicable. The purpose of this paper is to present an approach to asset management to minimize risks in the most cost effective way.

The approach shown optimizes run‐repair‐replace decision‐making in the integrity management of assets with the ultimate aim of maximising the impact of money spent on risk mitigation actions. The risk‐based approach, as opposed to the more conventional approaches, assesses failure in its wider context by considering not just the likelihood of failure, but also the consequences should the failure event occur.

The risk‐based methodology presents a cost‐effective way to minimise life cycle costs in the management of assets whilst maintaining reliability or availability targets, and operating within safety and environmental regulation.

In this paper, for demonstration, a wind turbine system consisting of a number of components including structural components is used. However, the methodology can be extended to any system in which components can be analyzed to provide the required inputs to the risk model.

At a time when competitive pressures force asset managers to prioritize their maintenance, the risk‐based methodology presented here is a rational, efficient and somewhat flexible way to asset integrity management.

The purpose of this paper is to develop a risk‐based integrity model for the optimal replacement of offshore process components, based on the likelihood and consequence of failure arising from time‐dependent degradation mechanisms.

Risk is a combination of the probability of failure and its likely consequences. Offshore process component degradation mechanisms are modeled using Bayesian prior‐posterior analysis. The failure consequences are developed in terms of the cost incurred as a result of failure, inspection and maintenance. By combining the cumulative posterior probability of failure and the equivalent cost of degradations, the operational life‐risk curve is produced. The optimal replacement strategy is obtained as the global minimum of the operational risk curve.

The offshore process component degradation mechanisms are random processes. The proposed risk‐based integrity model can be used to model these processes effectively to obtain an optimal replacement strategy. Bayesian analysis can be used to model the uncertainty in the degradation data. The Bayesian posterior estimation using an M‐H algorithm converged to satisfactory results using 10,000 simulations. The computed operational risk curve is observed to be a convex function of the service life. Furthermore, it is observed that the application of this model will reduce the risk of operation close to an ALARP level and consequently will promote the safety of operation.

The developed model is applicable to offshore process components which suffer time‐dependent stochastic degradation mechanisms. Furthermore, this model is developed based on an assumption that the component degradation processes are independent. In reality, the degradation processes may not be independent.

The developed methodology and models will assist asset integrity engineers/managers in estimating optimal replacement intervals for offshore process components. This can reduce operating costs and resources required for inspection and maintenance (IM) tasks.

The frequent replacement of offshore process components involves higher cost and risk. Similarly, the late replacement of components may result in failure and costly breakdown maintenance. The developed model estimates an optimal replacement strategy for offshore process components suffering stochastic degradation. Implementation of the developed model improves component integrity, increases safety, reduces potential shutdown and reduces operational cost.