| Summary: | This research endeavors to scrutinize the factors that exert influence on the occurrence of procurement fraud among public officials in Kelantan, Malaysia. This will be accomplished by exploring the interrelationships among the constituent components of the fraud triangle, namely pressure, rationalization, and opportunity, and procurement fraud. A series of questionnaires were disseminated to public offi-cials who were engaged in procurement processes at the Kelantan State Government Secretary Office, Universiti Malaysia Kelantan (UMK), and Universiti Teknologi MARA, Kelantan Branch. As the data from 119 questionnaires were obtained from the respondents, the results demonstrated that the components of the fraud triangle theory, consisting of pressure, opportunity, and rationalization, were significantly and positively correlated with procurement fraud. This study leaves it to the related authorities to find resolutions to mitigate the likelihood of procurement fraud. One of the ways, the Malaysian Anti-Corruption Commission (MACC) may reform existing regulations pertaining to combating procurement fraud and enhance the enforcement of procurement fraud mitigation. In addition, the related authority may strengthen the whistle-blowing act to enable individuals to disclose illegal or unethical actions and protect the whistleblowers’ confidentiality, including safeguarding against future retaliations. © The Author(s).
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