| 摘 要： | The purpose of this study is to develop a reliable and valid construct for internal control system and to assess the association between respondents＇ demographic factors and their perception on internal control system. The fraud triangle theory underpins the development of the survey instrument. Survey questionnaires were administered to 553 respondents out of which 334 were usable responses in the Malaysian financial sector, using face to face data collection procedure. Cochran＇s method was adopted for sample size determination. The confirmatory factor analysis （chi square = 3.09; AGFI = 0.81; NFI = 0.89; TLI = 0.91; CFI = 0.92; RMSEA = 0.08）, normality （skewness 〈 1.50） and reliability （composite reliability = 0.95; average variance extracted = 0.46） results were convincing. It was found that respondents＇ age （p = 0.02） and working experience （p = 0.01） had significant bearings toward their perception on internal control system within the Malaysian financial sector.
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