The Influence Of Internal Audit And Internal Control On Fraud Prevention
Keywords:
internal audit , internal control , Fraud PreventionAbstract
Fraud can be defined as the deliberate act of deceiving or providing misleading information for personal or organizational gain. Fraud often includes manipulation of financial statements, embezzlement of assets, and abuse of authority, which negatively impacts finances, reputation, and public trust. This research examines the role of internal audit and internal control in fraud preventio in organizations through a Systematic Literature Review (SLR). From some of the studies included in this literature review, there are differences in the results of the research. Other studies state that Internal Audit and Internal Control have a positive and significant effect on fraud prevention, but there are also studies that indicate that Internal Audit and Internal Control do not have a significant effect on preventing fraud. In one study, it was also stated that internal audit and internal control together have a positive and significant effect on fraud prevention.
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Copyright (c) 2024 Deski Situmorang , Muhammad Alfarizi , Rizal Ikromi Lubis , Deliana, Ilham Hidayah Napitupulu (Author)
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