Every individual should be entrusted with an internal driver to strive their best towards achieving their potential and to manifest their performance through innovative means. This can be reached only under circumstances where the abstract human values and principles are recognized and indoctrinated in the culture. The strategies discussed in this article will serve as input in proposing the areas of focus toward the practice of human governance.

External auditors are required by the auditing standards to provide reasonable assurance that the financial statements are free from material misstatements. Inability of the external auditors to detect material misstatements, particularly fraud, may expose the external auditors to litigation. The present study aims to examine the moderating effect of personality factors (that are neuroticism, extraversion, conscientiousness, openness to experience and agreeableness) on the relationship between the external auditors' ability to assess fraud risk and their ability to detect the likelihood of fraud. The present study utilizes an experimental approach by sending case materials to audit partners or audit managers attached to auditing firms operating in Malaysia.The result, however, shows that none of the personality factors has moderating effect on the relationship between the external auditors' ability to assess fraud risk and their ability to detect the likelihood of fraud.

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This study was conducted to examine the manner in which ethics was addressed in the existing accounting curriculum, the content of syllabus by international business schools and instillation of ethics elements in the local universities' vision and mission. Ethics syllabus of top 55 international business schools and 4 local universities web pages were reviewed. Summative content analysis was used to analyse the data. The results showed that not all universities involved in this study embedded ethics in their accounting curriculum as emphasised by IES 4, AACSB or MIA. In general, the content of current syllabi focuses on corporate governance. Issues regarding moral judgment, stewardship and accountability to shareholders are rarely discussed in ethics course as well as the element of human governance. This shows that the goal of ethics education is not on moral conversion, but on helping well-intentioned students to develop the skills necessary to identify and resolve their ethical dilemmas. Not all local public universities selected in this study encourage embedding ethics through their vision and mission. This is the sign that business schools do not show their commitment to centralise ethical responsibility at their corporate level.

The National Anti-Corruption Plan (NACP) launched in January 2019 provides a narrative on the imperatives to fight corruption (fasad). Integrity and governance have been identified as the twin solutions to corruption. Based on this foundational premise, various initiatives from six key strategies relating to integrity, transparency and accountability of actors in politics, public administration, law enforcement, legal and judicial domain, corporate sphere and other relevant parties within the Malaysian society have been outlined in the journey towards a corrupt-free nation. In comparison with the National Integrity Plan (2004) and the Government Transformation Plan (2010), its two predecessor national frameworks, the NACP, explicitly recognises that integrity is a human issue. As a consequence, it highlights the human dimension that will also be its focus area, thus creating in our view, its differentiating factor. This commentary offers the pathway in addressing the human dimension on integrity and corruption through human governance