IDEAS home Printed from https://ideas.repec.org/a/idn/jclijn/v4y2025i2gp387-402.html
   My bibliography  Save this article

Risk Management In The Banking Sector Of Mauritius

Author

Listed:
  • Yuvraj Sunecher

    (University of Technology Mauritius, Mauritius)

  • Nitisha Saiswari Dookhy

    (University of Technology Mauritius, Mauritius)

Abstract

This study examines the factors contributing to fraud in banks, which has gained mainstream attention recently from high-value fraud events. It revolves around themes of different factors contributing to this issue, especially fraud within the banks that have gained mainstream attention in recent major value fraud events. The factors mentioned in this study are pressure, opportunity, and rationalisation, which are elements of the fraud triangle theory. For this study extension, internal management factors have also been included, including internal audit activities, top management support, and risk management. Data was collected from 160 bank officers from the top 10 banks in Mauritius, and the results were analysed. The main outcome suggests that bank officers are not tempted or willing to commit fraud if their remunerations are satisfactory, and internal management factors play an important role in detecting and preventing banking embezzlement. This study provides insight and awareness of internal banking threats and how to enhance the banking system.

Suggested Citation

  • Yuvraj Sunecher & Nitisha Saiswari Dookhy, 2025. "Risk Management In The Banking Sector Of Mauritius," Journal of Central Banking Law and Institutions, Bank Indonesia, vol. 4(2), pages 387-402, May.
    • Handle: RePEc:idn:jclijn:v:4:y:2025:i:2g:p:387-402
    DOI: https://doi.org/10.21098/jcli.v4i2.311
    as

    Download full text from publisher

    File URL: https://jcli-bi.org/index.php/jcli/article/view/311/84
    Download Restriction: no
    File URL: https://libkey.io/https://doi.org/10.21098/jcli.v4i2.311?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:idn:jclijn:v:4:y:2025:i:2g:p:387-402. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sudiro Pambudi or R. Dwi Tjahja Kusumo Wardhono (email available below). General contact details of provider: https://edirc.repec.org/data/bigovid.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.