Cover
HalfTitle
Title Page
Copyright Page
Contents
List of Contributors
Lists of Figures and Graphs
Lists of Tables
Foreword
Risk Identification
1. Introduction
2. Risk Identification Responsibilities
3. Risk Identification Process
3.1. Input
3.2. Tools and Techniques
3.2.1. Document Reviews
3.2.2. Information Gathering
3.3. Output
4. Classification of Risk
5. Challenges in Risk Identification
Acknowledgement
Risk Transfer and Risk Retention in the Banking, Construction, Extractive, and Insurance Industries

1. Overview on Risk Transfer and Risk Retention
2. Risk Transfer and Risk Retention by Specific Industries
2.1. Banking Industry
2.1.1. Credit Risk
2.1.2. Market Risk
2.1.3. Liquidity Risk
2.1.4. Operational Risk
2.2. Construction Industry
2.3. Extractive Industry
2.4. Insurance Industry
2.4.1. Insurance and Risks
2.4.2. Insurance and Risk Management Strategies
3. Conclusion
Acknowledgement
Risk Management Framework for Zakat Institution
1. Introduction
2. Zakat Management
3. Issues in Zakat Management
4. Risk and Risk Management

5. Risk Management and Zakat Institution
6. Proposed Risk Management Framework for Zakat Institutions
7. Conclusion
Acknowledgement
Tax Fraud Risk Judgment: The Lens of Tax Auditors and Tax Investigators
1. Introduction
1.1. Tax Fraud
2. Tax Audit and Tax Investigation Activities of the Inland Revenue Board of Malaysia (IRBM)
2.1. The Roles of Tax Auditors and Tax Investigators
3. Tax Fraud Risk Judgment
4. Conclusion
Acknowledgement
Empowering Organisations Through Confident Risk Navigation: The Crucial Role of Internal Auditors
1. Introduction

2. Internal Auditor Judgment
2.1. Definition of Judgment
2.2. Internal Auditor's Risk Judgment
3. The Importance of Internal Auditor's Risk Judgment
4. Current Issue and Future Research
5. Conclusion
Acknowledgement
Theorising Money Laundering Risk Assessment from Behavioural Perspective
1. Introduction
2. Behavioural Decision Theory
3. Bonner's Judgment and Decision-Making Framework
4. Modified Simon's Model for Money Laundering Risk Assessment
5. Hybrid Model for Money Laundering Risk Assessment
6. Conclusion
Acknowledgement

The Importance of Behavioural Judgment and Decision-Making Towards Anti-Money Laundering Compliance
1. Introduction
2. Behavioural Judgment and Decision-Making (JDM) Background
3. Compliance Officer: Why Is Their Judgment and Decision-Making Important?
4. Cognitive Factors for Good Judgment and Decision-Making Towards AML Compliance
5. Conclusion
An Overview of Trade-Based Money Laundering Risk Indicators
1. Introduction
2. Literature Review
2.1. Trade-Based Money Laundering (TBML) Overview
2.2. Risk Indicators of TBML
3. Conclusion
Acknowledgement