Literature Review: The Influence of Good Corporate Governance and Internal Control on Fraud Prevention
Keywords:
Fraud Prevention Good , Corporate Governance , Internal ControlAbstract
Fraud cases remain a serious issue across various sectors in Indonesia, including government institutions, financial organizations, and private companies. This study aims to examine and I dentify the influence of Good Corporate Governance (GCG) and internal control systems on fraud prevention within organizations. The research employs a Literature Review method with a qualitative approach by analyzing theories, concepts, and findings from previous empirical studies relevant to the topic. Literature was collected through reputable academic databases, resulting in 15 SINTA-indexed (levels 2–5) articles selected for further analysis. The results indicate that the implementation of GCG and internal control has a positive and significant effect on minimizing the potential occurrence of fraud. GCG strengthens transparency, accountability, and supervision mechanisms, while internal control functions to reduce opportunities for irregularities through effective control procedures. Moreover, GCG also acts as an intervening variable that reinforces the relationship between internal control and the effectiveness of fraud prevention. This study provides theoretical contributions to the development of accounting and governance literature, as well as practical implications for organizations in establishing an integrated, transparent, and integrity-based control system.
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Copyright (c) 2026 Vinessa Siregar, Natasya L. Gaol, Helen Pasaribu, Khanti Listya, Deliana Deliana (Author)
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Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
