The effect of internal control, enterprise risk management and fraud preventive measures on SMEs performance

Abstract

Most of the studies and researches on internal control, enterprise risk management and fraud preventive measures against SMEs were mainly done in developed countries such as the United States. Not many studies have been conducted on the Malaysian environment. The main objective of this study is to answer the question of what the effects of internal controls, enterprise risk management and fraud preventive measures are on SMEs’ performance in Malaysia.