THE INFLUENCE OF INTERNAL AUDIT, RISK MANAGEMENT, WHISTLEBLOWING SYSTEM AND BIG DATA ANALYTICS ON THE FINANCIAL CRIME BEHAVIOR PREVENTION

Figures & data

Table 1. The referred literature studies of internal audit, risk management, whistleblowing system, big data analytics, fraud prevention, and prevention of Financial crime behavior from the 1990s to 2021

No	Journal	Total	Percentage
1	Academy of Management Journal	3	3.33
2	Academy of Management Review	1	1.11
3	Accounting & Business Research	2	2.22
4	Accounting and the Public Interest	1	1.11
5	Accounting Forum	1	1.11
6	Accounting Horizons	1	1.11
7	Accounting Review	1	1.11
8	Accounting, Auditing & Accountability Journal	8	8.89
9	Accounting, Organizations, and Society	5	5.56
10	British Accounting Review	2	2.22
11	Business Strategy and the Environment	2	2.22
12	Corporate Communications: An International Journal	1	1.11
13	Corporate Governance: An International Review	2	2.22
14	Corporate Reputation Review	6	6.67
15	Corporate Social Responsibility and Environmental Management	3	3.33
16	Critical Perspectives on Accounting	4	4.44
17	Ecological Economics	1	1.11
18	European Accounting Review	2	2.22
19	Industrial Marketing Management	1	1.11
20	International Journal of Learning and Intellectual Capital	1	1.11
21	International Journal of Management Reviews	2	2.22
22	International Journal of Productivity & Performance Management	1	1.11
23	Journal of Accounting and Economics	1	1.11
24	Journal of Accounting Literature	2	2.22
25	Journal of Accounting Research	2	2.22
26	Journal of Accounting, Auditing & Finance	1	1.11
27	Journal of Business Ethics	8	8.89
28	Journal of Database Marketing & Customer Strategy Management	1	1.11
29	Journal of Financial and Strategic Decisions	1	1.11
30	Journal of Human Resource Costing & Accounting	1	1.11
31	Journal of Intellectual Capital	2	2.22
32	Journal of Management	3	3.33
33	Journal of Management and Governance	2	2.22
34	Organization Studies	1	1.11
35	Quality & Quantity	1	1.11
36	Social and Environmental Accountability Journal	1	1.11
37	Social Responsibility Journal	3	3.33
38	Strategic Management Journal	4	4.44
39	Sustainability Accounting, Management and Policy Journal	3	3.33
40	The International Journal of Accounting	1	1.11
41	The Journal of Management Studies	1	1.11
	Total references	90	100

Source: The ISI Web of Knowledge database and the Scopus database.

Table 2. Relevant theoretical frameworks

Theory	Study	Main topics	Parties-Relation	Explanation
Fraud Triangle Theory	Donald R. Cressey (1953)	Fraud Control Policy	Government Relations	The fraud triangle is a framework commonly used in auditing to explain the reason behind an individual’s decision to commit fraud. The fraud triangle outlines three components that contribute to increasing the risk of fraud: (1) opportunity, (2) incentive, and (3) rationalization.
Fraud Diamond Theory	Wolfe and Hermanson (2004)	Fraud Control Policy	Government Relations	According to the fraud diamond theory, there are four elements that influence a person to commit fraud, namely pressure, opportunity, rationalization and capability (Wolfe & Hermanson, 2004).
Attribution Theory	Fritz (1958)	Attribution theories typically focus on the process of determining whether a behavior is situationally-caused (caused by external factors) or dispositionally-caused (caused by internal characteristics)	Stakeholders’ relation	Attribution theory provides one way to understand how people answer the question “why” and make sense of their worlds. Attribution theory seeks to help people make sense of their world by identifying causes for the behaviors and events they experience. It examines what information is gathered and how it is combined to form a causal judgment”. Fritz (1958) believed that people are naive psychologists trying to make sense of the social world.
General Theory of Crime	Gottfredson and Hirschi (1990)	General Theory of Crime typically focus which defined crime as “acts of force or fraud undertaken in pursuit of self-interest	Stakeholders’ relation	The General Theory of Crime explains, like other control theories, the absence and not the emergence of crime. This leads them back to self-control. If an individual has little self-control, and has the opportunity to commit crime, criminal behavior becomes more likely.

Source: Fraud Triangle (Cressey, 1953); Wolfe and Hermanson (2004); Fritz (1958); Gottfredson and Hirschi (1990).

Figure 1. Theoretical framework.

Figure 2. Conceptual framework model.

Figure 3. Public sector accounting application model in the digital age in preventing fraud.

Table

Variable Internal Audit (X1)
Title and Media	Researchers’ name	Year	Research Title Journal
Procedia Economics and Finance 16 (2014) 489–497	Petra, D., & Tieanu, A	2014	The Role of Internal Audit in Fraud Prevention and Detection.
Turkish Journal of Computer and Mathematics Education, 12(8), 840–845.	Oki, I., Brata, D., & Arnan, S. G.	2021	The Influence Of Internal Audit Toward Fraud Prevention In One Of Banks In Bandung.
Mediterranean Journal of Social Sciences, 6(4), 232–244.	Onoja Emmanuel, E., & Usman, H.	2015	Internal audit techniques and fraud prevention: A case study of selected Local Government Councils in Bauch State.
International Journal of Civil Engineering and Technology, 8(9), 157–166.	Sari, N., Ghozali, I., & Achmad, T.	2017	The effect of internal audit and internal control system on public accountability: The empirical study in Indonesia state universities
International Journal of Economics and Financial Issues, 10(1), 19–26.	Hendri, H., Yuliantoro, Y., & Ama, M. K	2020	Determinants of Fraud Prevention and Financial Performance As an Intervening Variable.
International Journal of Academic Research in Accounting, Finance and Management Sciences, 3(3), 329–339.	BADARA, M. S., & SAIDIN, S. Z.	2013	The Relationship between Audit Experience and Internal Audit Effectiveness in the Public Sector Organizations
International Journal of Auditing, 22(3), 385–403.	Abdullah, R., Ismail, Z., & Smith, M.	2018	Audit committees’ involvement and the effects of quality in the internal audit function on corporate governance
African Journal of Business Management, 7(6), 443–454.	Alzeban, A., & Sawan, N.	2013	The role of internal audit function in the public sector context in Saudi Arabia.
International Journal of Economics, Commerce and Management, III(12), 724–737. http://ijecm.co.uk/wp- content/uploads/2015/12/31,249.pdf	Agung, M.	2015	Internal Control Part of Fraud Prevention in Accounting Information System.
Journal of Administrative and Business Studies, 2(3), 143–150.	Widilestariningtyas, O., Sempana, R., & Karo, K.	2016	The influence of internal audit and internal control on fraud prevention in Bandung regency government
Journal of Accounting and Finance Research, 3(3), 831.	Dewi Yuniarti Rozali, R., & Mohammad, J.	2015	The Influence of the Implementation of Risk Based Internal Auditing on Fraud Prevention.
Journal of Chemical Information and Modeling, 53(9), 1689–1699.	Firmansyah, I.	2020	The Effect of Internal Audit and Internal Control on Fraud Prevention at PT Perkebunan Nusantara VIII.
Warmadewa Accounting Research Journal, 2(1), 1–4.	Mahendra, K. Y., Erna Trisna Dewi, A. A. ., & Rini, G. A. I. S	2021	Effect of Internal Audit and Effectiveness of Internal Control on Fraud Prevention at State-owned Banks in Denpasar.
Multiparadigm Accounting Journal, 9(2), 331–345.	Wijayanti, P., & Hanafi, R.	2018	Fraud Prevention in Village Government
Journal of Economics, Business, and Accountancy Ventura Vol. 20, No. 1, April—July 2017, pages 113–124 113.	Yuniarti, R. D.	2017	The effect of internal control and anti-fraud awareness on fraud prevention (A survey on inter-governmental organizations
Journal of Accounting Research, 12(2), 452–469.	Pua, B. Y., Sondakh, J. J., & Pangerapan, S.	2017	Evaluation of the Internal Auditor’s Function in Fraud Detection and Prevention at the Airmadidi Dam. Going Concern
Scientific Journal of Islamic Economics, 6(3), 529.	Ginanjar, Y., & Syamsul, E. M.	2020	The Role of Internal Auditors in Fraud Detection and Prevention at Islamic Banks in Bandung City
Variable Whistleblowing System(X2)
Journal of Applied Accounting Research, 17(2), 190–210.	Alleyne, P.	2016	The influence of organisational commitment and corporate ethical values on non-public accountants’ whistle-blowing intentions in Barbados.
Journal of Business Ethics, 139(2), 391–409.	Johansson, E., & Carey, P.	2016	Detecting Fraud: The Role of the Anonymous Reporting Channel.
International Journal of Innovation, Creativity and Change, 12(3), 77–88.	Kurniawan Saputra, K. A., Subroto, B., Rahman, A. F., & Saraswati, E.	2020	Issues of morality and whistleblowing in short prevention accounting.
Journal of Business Ethics, 114(2), 283–295.	Lee, G., & Fargher, N	2013	Companies’ Use of Whistle-Blowing to Detect Fraud: An Examination of Corporate Whistle-Blowing Policies
Point of View Research Accounting and Auditing, 2(1), 81–91.	Mursalim, M., Su, M., Ahmad, H., & Hajering, H.	2021	Point of View Research Accounting and Auditing Whistleblowing’s effectiveness in preventing fraud through forensic audit and investigative audit.
International Journal of Civil Engineering and Technology, 8(10), 1592–1598.	Pamungkas, I. D., Ghozali, I., & Achmad, T.	2017	The effects of the whistleblowing system on financial statements fraud: Ethical behavior as the mediators
International Journal of Business and Technology Management, 2(3), 35–48.	Puryati, D., & Febriani, S.	2020	The Consequence of Whistleblowing System and Internal Control toward Fraud Prevention: A Study on Indonesian State Owned Enterprise. I
Journal of Business Ethics, 106(2), 213–227.	Robinson, S. N., Robertson, J. C., & Curtis, M. B	2012	The Effects of Contextual and Wrongdoing Attributes on Organizational Employees’ Whistleblowing Intentions Following Fraud
International Journal of Religious and Cultural Studies, 1(2), 68–73.	Saputra, K. A. K., & Sanjaya, I. K. P. W.	2019	Whistleblowing and Tri Hita Karana to Prevent Village Fund Fraud in Bali.
International Journal of Ethics and Systems, 37(3), 370–389.	Shonhadji, N., & Maulidi, A.	2021	The roles of whistleblowing system and fraud awareness as financial statement fraud deterrent
International Journal of Financial, Accounting, and Management, 2(4), 275–294.	Yulian Maulida, W., & Indah Bayunitri, B.	2021	he influence of whistleblowing system toward fraud prevention.
E-Jurnal Accounting, 30(11), 2780.	Sujana, I. K., Suardikha, I. M. S., & Laksmi, P. S. P	2020	Whistleblowing System, Competence, Morality, and Internal Control System Against Fraud Prevention on Village Financial Management in Denpasar
Journal of Financial Crime, 27(1), 202–216.	Triantoro, H. D., Utami, I., & Joseph, C.	2020	Whistleblowing system, Machiavellian personality, fraud intention: An experimental study.
Bilancia: Jurnal Ilmiah Akuntansi, 4(3), 227–237.	Romadaniati, Taufik, T., & Nazir, A.	2020	The influence of village apparatus competence, internal control system, and whistleblowing system on fraud prevention in village government with individual morality as a moderating variable
JIMAT (Accounting Student Scientific Journal) Undiksha, 10(3), 435–446.	Sudarma, K. A., Purnamawati, I. G. A., & Herawati, N. T.	2019	The Effect of Employee Perception Regarding Honesty Culture And Whistleblowing System In Fraud Prevention At Pt. Bpr Nusamba KubuAddan
Scientific Journal of Accounting, 6(1), 115.	Pramudyastuti, O. L., Rani, U., Nugraheni, A. P., & Susilo, G. F. A.	2021	Effect of Whistleblowing System Implementation on Fraud with Independence as Moderator
Journal of Financial and Business Accounting, 14(1), 85–92.	Mersa, N. A., Sailawati, & Malini, N. E. L	2021	Effect of Whistleblowing System Internal Control System Organizational Culture And Organizational Justice To Fraud Prevention.
JIMAT (Accounting Student Scientific Journal), 8(2), 13–69.	Ariastiani, N. K. D., Yuniarta, G. A., & Kurniawan, P. S.	2018	The Influence of Human Resource Competence, Internal Control System, Proactive Fraud Audit, and Whistleblowing System on Fraud Prevention in BOS Fund Management throughout Klungkung Regency
Variable Risk Management (X3)
Journal of Financial Crime, ahead-of-p(ahead-of-print).	Alazzabi, W. Y. E., Mustafa, H., & Karage, A. I.	2020	Risk management, top management support, internal audit activities and fraud mitigation.
Journal of Accounting and Management Information Systems, 18(4).	Chowdhury, A., & Shil, N. C.	2019	Influence of New Public Management Philosophy on Risk Management, Fraud and Corruption Control and Internal Audit: Evidence from an Australian Public Sector Organization
United Arab Emirates Journal …, 9414, 141–147.	Harahap, P. S., & Nengzih, N.	2021	The Effect of the Implementation of Enterprise Risk Management Integrating With Strategy And Performance on Fraud Prevention
International Journal of Multidisciplinary Research and Development International Journal of Multidisciplinary Research and Development Online, Accepted, 71–80. www.allsubjectjournal.com	Hussaini, U., Abu Bakar, A., & Yusuf, M.-B. O.	2018	The effect of fraud risk management, risk culture and performance of banking sector: A conceptual framework
International Journal of Contemporary Accounting, 1(2), 77.	Pangaribuan, D.-.	2020	Governance Practices Government, of Accountability Performance and Implementation of Risk Management and Implications for Fraud Detection and Prevention.
3rd International Conference on Business and Economic Research, March, 475–494.	Shanmugam, J. K., Ali, A., Hassan, M., & Haat, C	2012	Internal Control, Risk Management and Fraud Prevention Measures on Smes : Reliability and Validity of Research Instrument
Journal of Contemporary Accounting, 1(1), 38–46.	Sunaryo, K., Astuti, S., & Zuhrohtun, Z	2019	The role of risk management and good governance to detect fraud financial reporting
Journal of Asian Finance, Economics and Business, 7(10), 717–728.	Madah Marzuki, M., Nik Abdul Majid, W. Z., Azis, N. K., Rosman, R., & Haji Abdulatiff, N. K.	2020	Fraud Risk Management Model: A Content Analysis Approach.
Variable Big Data Analytics(X4)
Computer Law and Security Review, 33(3), 309–323.	Broeders, D., Schrijvers, E., van der Sloot, B., van Brakel, R., de Hoog, J., & Hirsch Ballin, E	2017	Big Data and security policies: Towards a framework for regulating the phases of analytics and use of Big Data.
Information Systems Journal, 26(1), 77–90.	Clarke, R.	2016	Big data, big risks.
Journal of Big Data, 5(1), 1–21.	Herland, M., Khoshgoftaar, T. M., & Bauder, R. A	2018	Big Data fraud detection using multiple medicare data sources.
Journal of Accounting Education, 38, 3–8.	Janvrin, D. J., & Weidenmier Watson, M.	2017	Big Data”: A new twist to accounting
Complexity, 2020.	Liu, J., Gu, X., & Shang, C.	2020	Quantitative Detection of Financial Fraud Based on Deep Learning with Combination of E-Commerce Big Data
Journal of Innovative Technology, 1(1), 51–61.	Sadiq, S., & Shyu, M.	2019	Cascaded Propensity Matched Fraud Miner: Detecting Anomalies in Medicare Big Data
International Journal of Automation and Logistics, 2(4), 332.	Sharma, V., Pandey, B., & Kumar, V.	2016	Importance of Big Data in financial fraud detection.
Managerial Auditing Journal, 34(3), 324–337.	Tang, J., & Karim, K. E.	2019	Financial fraud detection and big data analytics—implications on auditors’ use of fraud brainstorming session.

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