This study's objective is to identify the elements that lead to public procurement fraud among Malaysian public sector employees. In order to comprehend and analyse procurement fraud in Malaysia, this study uses four distinct factors: pressure, opportunity, rationalisation, and workplace spirituality. The Statistical Package for Social Science (SPSS) version 25 software was used for analysis of the data, which were collected by sending questionnaires to Malaysia's 25 ministries. The results of this study show that opportunity and rationalisation have a significant positive relationship with the incidence of procurement fraud among public sector employees, but that there is a significant negative relationship between workplace spirituality and the incidence of procurement fraud. However, there is no solid evidence linking pressures on Malaysian public sector employees to procurement fraud. The findings offer important details on the theoretical and practical aspects of procurement fraud, as well as on its occurrences in the government and administrative sector, as well as in ministries and academic institutions.