0
Views
0
CrossRef citations to date
0
Altmetric
Accounting, Corporate Governance & Business Ethics

Enhancing fraud prevention and internal control: the key role of internal audit in public sector governance

ORCID Icon, ORCID Icon & ORCID Icon
Article: 2382389 | Received 22 Feb 2024, Accepted 12 Jul 2024, Published online: 31 Jul 2024

References

  • Abd Rashid, S., Masron, T. A., & Malim, N. A. K. (2023). The effect of corruption on entrepreneurship in the presence of weak regulatory quality: Evidence from developing countries. Socio-Economic Planning Sciences, 86, 101476. https://doi.org/10.1016/j.seps.2022.101476
  • Abdullah, R., Ismail, Z., & Smith, M. (2018). Audit committees’ involvement and the effects of quality in the internal audit function on corporate governance. International Journal of Auditing, 22(3), 385–403. https://doi.org/10.1111/ijau.12124
  • Abutaber, T., & Tabar, T. A. A. (2016). The role of internal audit function in the public sector. Basic Research Journal of Business Management and Accounts, 5(1).
  • Afiah, N. N., & Azwari, P. C. (2015). The effect of the implementation of government internal control system (GICS) on the quality of financial reporting of the local government and its impact on the principles of good governance: A research in district, city, and provincial government in South Sumatera. Procedia - Social and Behavioral Sciences, 211, 811–818. https://doi.org/10.1016/j.sbspro.2015.11.172
  • Akyol, A. (2020). Corporate governance and fraud (pp. 107–125). https://doi.org/10.1108/978-1-78973-417-120201007
  • Alazzabi, W. Y. E., Mustafa, H., & Issa, M. (2021). Conceptualising the interaction among organisational factors towards internal control quality. Journal of Financial Crime, 28(4), 1093–1105. https://doi.org/10.1108/JFC-07-2020-0137
  • Albaity, M., Md Noman, A. H., & Mallek, R. S. (2021). Trustworthiness, good governance and risk taking in MENA countries. Borsa Istanbul Review, 21(4), 359–374. https://doi.org/10.1016/j.bir.2020.12.002
  • Al-Dmour, A., Al-Dmour, R., & Rababeh, N. (2021). The impact of knowledge management practice on digital financial innovation: The role of bank managers. VINE Journal of Information and Knowledge Management Systems, 51(3), 492–514. https://doi.org/10.1108/VJIKMS-01-2020-0006
  • Alqudah, H., Amran, N. A., Hassan, H., Lutfi, A., Alessa, N., Alrawad, M., & Almaiah, M. A. (2023). Examining the critical factors of internal audit effectiveness from internal auditors’ perspective: Moderating role of extrinsic rewards. Heliyon, 9(10), e20497. https://doi.org/10.1016/j.heliyon.2023.e20497
  • Alzeban, A. (2019). The relationship between internal control and internal audit recommendations. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 48(3), 341–362. https://doi.org/10.1080/02102412.2018.1537172
  • Alzoubi, A. B. (n.d). Enhancing internal control effectiveness through the joint role of forensic accounting and corporate governance. https://ssrn.com/abstract=4366049
  • Arena, M., & Jeppesen, K. K. (2016). Practice variation in public sector internal auditing: An institutional analysis. European Accounting Review, 25(2), 319–345. https://doi.org/10.1080/09638180.2015.1018917
  • Arnold, N. (2022). Accountability in transnational governance: The partial organization of voluntary sustainability standards in long-term account-giving. Regulation & Governance, 16(2), 375–391. https://doi.org/10.1111/rego.12357
  • Baez-Camargo, C., Bukuluki, P., Sambaiga, R., Gatwa, T., Kassa, S., & Stahl, C. (2020). Petty corruption in the public sector: A comparative study of three East African countries through a behavioural lens. African Studies, 79(2), 232–249. https://doi.org/10.1080/00020184.2020.1803729
  • Barr-Pulliam, D., Eulerich, M., & Ratzinger-Sakel, N. (2024). The effect of the internal audit function’s perceived assurance versus advisory purpose on the external auditor’s reliance decision. Managerial Auditing Journal, 39(2), 138–165. https://doi.org/10.1108/MAJ-08-2023-4021
  • Baten, A. M. (2021). Basic understanding of fraudulent activities in corporate organization. Review of Business, Accounting, & Finance, 1(1) https://ssrn.com/abstract=3756963
  • Bonrath, A., & Eulerich, M. (2023). Internal auditing’s role in preventing and detecting fraud: An empirical analysis.
  • Burt, I., & Libby, T. (2021). Organizational identity, professional identity salience and internal auditors’ assessments of the severity of internal control concerns. Managerial Auditing Journal, 36(4), 513–534. https://doi.org/10.1108/MAJ-02-2020-2566
  • Carcello, J. V., Eulerich, M., Masli, A., & Wood, D. A. (2020). Are internal audits associated with reductions in perceived risk? AUDITING: A Journal of Practice & Theory, 39(3), 55–73. https://doi.org/10.2308/ajpt-19-036
  • Carhill, K. M., & Kincaid, J. K. (1989). Applying the standards in governmental internal auditing. Internal Auditor, 46(5), 50–55.
  • Chang, Y. T., Chen, H., Cheng, R. K., & Chi, W. (2019). The impact of internal audit attributes on the effectiveness of internal control over operations and compliance. Journal of Contemporary Accounting & Economics, 15(1), 1–19. https://doi.org/10.1016/j.jcae.2018.11.002
  • Chawla, C., Shalini, R., & Singh, R. (2023). Assessing the interaction between internal control and financial management in local government. Multidisciplinary Science Journal, 5, 2023ss0307. https://doi.org/10.31893/multiscience.2023ss0307
  • Chen, C. X., Jeremy, B. L., & Thomas, W. V. (2020). Management control system design and employees’ autonomous motivation. Journal of Management Accounting Research, 32(3), 71–91. https://doi.org/10.2308/jmar-17-068
  • Choi, H. (2023). The differential effects of internal control teams on investment decision making based on industry competition. International Journal of Financial Studies, 11(4), 131. https://doi.org/10.3390/ijfs11040131
  • Christensen, L. (2022). Internal audit: A case study of impact and quality of an internal control audit. International Journal of Auditing, 26(3), 339–353. https://doi.org/10.1111/ijau.12280
  • Cohen, A., & Sayag, G. (2010). The effectiveness of internal auditing: An empirical examination of its determinants in Israeli organisations. Australian Accounting Review, 20(3), 296–307. https://doi.org/10.1111/j.1835-2561.2010.00092.x
  • Committee of Sponsoring Organizations of the Treadway Commission. (2013). The 2013 COSO framework & SOX compliance.
  • Council of Europe. (2008). 12 principles of good governance. https://www.Bpe.al/En/12-Principles-Good-Governance.
  • d’Arcy, A., & Eulerich, M. (2023). Drivers for the maturity of integrated governance in organizations—An empirical investigation. International Journal of Auditing, 28(3), 485–499. https://doi.org/10.1111/ijau.12338
  • D’Silva, K., & Jeffrey, R. (2007). Internal auditing’s international contribution to governance. International Journal Business Governance and Ethics, 3(2), 113–126.
  • Daif, A., & Jalal, A. (2022). The contribution of internal audit to the performance of the internal control system. European Scientific Journal, ESJ, 18(25), 32. https://doi.org/10.19044/esj.2022.v18n25p32
  • Danescu, T., Prozan, M., & Prozan, R. D. (2015). The valances of the internal audit in relationship with the internal control – Corporate governance. Procedia Economics and Finance, 26, 960–966. https://doi.org/10.1016/S2212-5671(15)00915-6
  • Dao, M., Pham, T., & Xu, H. (2023). Internal governance and internal control material weaknesses. Corporate Governance: An International Review, 32(3), 474–499. https://doi.org/10.1111/corg.12548
  • Deloitte Touche Tohmatsu LLC. (2011). Internal audit in public sector.
  • Diamond, J. (2002). The role of internal audit in government financial management: An international perspective.
  • Efremova, E. I., Zatsarinnaya, E. I., & Soloshenko, A. A. (2023). Internal control system as a fraud management element in the company. E3S Web of Conferences, 449, 04007. https://doi.org/10.1051/e3sconf/202344904007
  • Ege, S. M. (2015). Does internal audit function quality deter management misconduct. The Accounting Review, 90(2), 495–527. https://doi.org/10.2308/accr-50871
  • Elder, R. J., Beasley, M. S., Hogan, C. E., & Arens, A. A. (2020). Auditing and assurance services (17th ed.). Pearson Education Limited.
  • Eulerich, M., Kremin, J., & Wood, D. A. (2019). Factors that influence the perceived use of the internal audit function’s work by executive management and audit committee. Advances in Accounting, 45, 100410. https://doi.org/10.1016/j.adiac.2019.01.001
  • Evinita, L. L., & Kambey, J. P. (2021). Mediating effects of governance on audit culture, internal control and audit quality in Indonesia: Basis for model. Studies of Applied Economics, 39(12) https://doi.org/10.25115/eea.v39i12.6224
  • Fadda, N., & Rotondo, F. (2022). What combinations of conditions lead to high performance of governance networks? A fuzzy set qualitative comparative analysis of 12 Sardinian tourist networks. International Public Management Journal, 25(4), 517–543. https://doi.org/10.1080/10967494.2020.1755400
  • Fadhillah, A., Sukmadilaga, C., & Farida, I. (2023). The influence of business strategy, leadership style, and effectiveness of internal control system on implementation of good government governance and its implication on organizational performance. Decision Science Letters, 12(3), 499–514. https://doi.org/10.5267/dsl.2023.5.001
  • Felício, T., Samagaio, A., & Rodrigues, R. (2021). Adoption of management control systems and performance in public sector organizations. Journal of Business Research, 124, 593–602. https://doi.org/10.1016/j.jbusres.2020.10.069
  • Felix, W. J. L., Gramling, A. A., & Maletta, J. M. (2001). The contribution of internal audit as a determinant of external audit fees and factors influencing this contribution. Journal of Accounting Research, 39(3), 513–534. https://doi.org/10.1111/1475-679X.00026
  • Fitriani, Nur Adila, Habib, Md. Mamun, Meiryani*, Accounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia(2019). Can information technology and good corporate governance be used by internal control for fraud prevention? International Journal of Recent Technology and Engineering (IJRTE), 8(3), 5556–5567. https://doi.org/10.35940/ijrte.C5503.098319
  • Forte, D. (2009). Can a fraud prevention plan be really effective? Computer Fraud & Security, 2009(3), 18–20. https://doi.org/10.1016/S1361-3723(09)70036-3
  • Gao, H. (2021 Research on the construction and hierarchical design of enterprise internal accounting control objectives based on cloud computing [Paper presentation]. 2021 4th International Conference on Information Systems and Computer Aided Education (pp. 70–73). https://doi.org/10.1145/3482632.3482647
  • Gaurina, N. P. M., Purnawati, I. G. A., & Atmadja, A. T. (2017). Pengaruh Persepsi Karyawan Mengenai Perilaku Etis dan Whistleblowing System Terhadap Pencegahan Fraud (Studi Kasus pada Bali Hai Cruises). JIMAT. Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, 8(2)
  • Gienam, S. (2016). Pengaruh Peran Audit Internal Terhadap Pencegahan Fraud (Studi Kasus Pada PT. Tolan Tiga Indonesia). Pelita Informatika STMIK Budi Darma, 15, 23–31.
  • György, A. (2012). Public sector’s principal-agent theory in a global world. Jagiellonian Cultural Studies 3 Contemporary Transformations Culture, 3(20), 101–108. https://doi.org/10.2307/24920085
  • Hair, J. F., Jr., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A primer on partial least squares structural equation modeling (PLS-SEM) (3rd ed.). SAGE Publications, Inc.
  • Harasheh, M., & Provasi, R. (2023). A need for assurance: Do internal control systems integrate environmental, social, and governance factors? Corporate Social Responsibility and Environmental Management, 30(1), 384–401. https://doi.org/10.1002/csr.2361
  • Hay, D., & Cordery, C. (2018). The value of public sector audit: Literature and history. Journal of Accounting Literature, 40(1), 1–15. https://doi.org/10.1016/j.acclit.2017.11.001
  • Heidtmann, K. F. F., & Selck, T. J. (2024). Local level failure? Non-compliance of EU environmental policy within EU multi-level governance. Regional & Federal Studies, 34(1), 23–42. https://doi.org/10.1080/13597566.2021.1998006
  • Huong, G. N. T., Thai, H. M., & Binh, D. T. (2023). Agency theory in university governance and the role of internal audit: From the private sector perspectives to the case of Vietnamese public higher education institutions (pp. 594–607). https://doi.org/10.2991/978-94-6463-076-3_46
  • ICAEW Insights. (2023, October 17). Internal Auditors Can Help Boards Tackle ‘Poly-Crisis.’ https://www.Icaew.Com/Insights/Viewpoints-on-the-News/2023/Oct-2023/Internal-Auditors-Can-Help-Boards-Tackle-Polycrisis
  • Indonesia Corruption Watch. (2017, March 14). Korupsi dan Kemiskinan. https://Antikorupsi.Org/Id/Article/Korupsi-Dan-Kemiskinan
  • International Monetary Fund. (2018). Governance and anti-corruption. https://www.Imf.Org/En/Topics/Governance-and-Anti-Corruption#:∼:Text=To%20further%20strengthen%20the%20implementation,Regarding%20governance%20vulnerabilities%E2%80%94including%20corruption%E2%80%94
  • International Professional Practices Framework. (2015). https://www.iia.org.uk/ media/1356272/201507ippfbooklet 2.pdf
  • Islamova, O., & Volkova, R. (2017). Effectiveness of internal audit of processes in the organization. https://doi.org/10.1109/ITMQIS.2017.8085852
  • Ismail, M. D., Kathim, A. M., & Al-Kanani, M. M. (2023). Corporate governance and its impact on the efficiency of internal control on non-profit government institutions: An exploratory study. International Journal of Professional Business Review, 8(1), e01155. https://doi.org/10.26668/businessreview/2023.v8i1.1155
  • Jaggi, J. (2023). When does the internal audit function enhance audit committee effectiveness? The Accounting Review, 98(2), 329–359. https://doi.org/10.2308/TAR-2021-0089
  • Janke, R., Mahlendorf, M. D., & Weber, J. (2014). An exploratory study of the reciprocal relationship between interactive use of management control systems and perception of negative external crisis effects. Management Accounting Research, 25(4), 251–270. https://doi.org/10.1016/j.mar.2014.01.001
  • Jarah, B. A. F., Zaqeeba, N., Al-Jarrah, M. F. M., Al Badarin, A. M., & Almatarneh, Z. (2023). The mediating effect of the internal control system on the relationship between the accounting information system and employee performance in Jordan Islamic banks. Economies, 11(3), 77. https://doi.org/10.3390/economies11030077
  • Jensen, M. C., Meckling, W. H., Benston, G., Canes, M., Henderson, D., Leffler, K., Long, J., Smith, C., Thompson, R., Watts, R., & Zimmerman, J. (1976). Theory of the firm: Managerial Behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. http://hupress.harvard.edu/catalog/JENTHF.html https://doi.org/10.1016/0304-405X(76)90026-X
  • Jiang, L., André, P., & Richard, C. (2014). Determinants of internal audit function quality: An international study.
  • Kadir, H. (2017). Pengaruh Pengendalian Internal Dan Kompetensi Auditor Terhadap Efektivitas Pelaksanaan Prosedur Audit Dalam Pencegahan Fraud (Studi Pada Auditor Inspektorat Kota Kendari). Jurnal Akuntansi, 2(1).
  • Kang, E., & Thosuwanchot, N. (2017). An application of Durkheim’s four categories of suicide to organizational crimes. Deviant Behavior, 38(5), 493–513. https://doi.org/10.1080/01639625.2016.1197027
  • Karikari Appiah, M., Amaning, N., Tettevi, P. K., Frimpong Owusu, D., & Opoku Ware, E. (2023). Internal audit effectiveness as a boon to public procurement performance: A multi mediation model. Cogent Economics & Finance, 11(1) https://doi.org/10.1080/23322039.2023.2164968
  • Kartal, M. T., & Depren, S. K. (2021). Evaluating the effectiveness of the coordination between internal control and internal audit: A survey-based analysis on turkish banking sector. In K. T. Çalıyurt (Ed.), Ethics and sustainability in accounting and finance (Vol. II, pp. 141–160). Springer Nature. https://doi.org/10.1007/978-981-15-1928-4_8
  • Khikmah, S. N., Rohman, A., & Januarti, I. (2023). The role of internal audit and leadership style in increase of fraud prevention: A stewardship theory perspective. Corporate and Business Strategy Review, 4(4 Special Issue), 271–278. https://doi.org/10.22495/cbsrv4i4siart8
  • Kim, Q. T. N. (2022). The effect of agency problem and internal control on credit risk at commercial banks in Vietnam. International Journal of Asian Business and Information Management, 13(1), 1–22. https://doi.org/10.4018/IJABIM.305114
  • Klein, B., Mullard, S., Ahamadi, K., Mara, P., Mena, J., Nourdine, S., Rakoto, M., Tombozandry, D., & Maraina, A. V. (2023). (Re)Interpreting corruption in local environments: Disputed definitions, contested conservation, and power plays in Northern Madagascar. Political Geography, 107, 102973. https://doi.org/10.1016/j.polgeo.2023.102973
  • Kumaat, V. G. (2011). Internal audit. Erlangga.
  • Kuo, N. T., & Lee, C. F. (2024). Public governance and the demand for corporate governance: The role of political institutions. Research in International Business and Finance, 67, 102088. https://doi.org/10.1016/j.ribaf.2023.102088
  • Langevin, P., & Mendoza, C. (2013). How can management control system fairness reduce managers’ unethical behaviours? European Management Journal, 31(3), 209–222. https://doi.org/10.1016/j.emj.2012.12.001
  • Lartey, P. Y., Kong, Y., Bah, F. B. M., Santosh, R. J., & Gumah, I. A. (2020). Determinants of internal control compliance in public organizations; Using preventive, detective, corrective and directive controls. International Journal of Public Administration, 43(8), 711–723. https://doi.org/10.1080/01900692.2019.1645689
  • Lee, J., & Kim, S. (2020). Does human resource investment for internal control system enhance future cash flow predictability? Sustainability,)12(20), 8500. https://doi.org/10.3390/su12208500
  • Li, S., Liu, Y., & Xu, Y. (2022). Does ESG performance improve the quantity and quality of innovation? The mediating role of internal control effectiveness and analyst coverage. Sustainability, 15(1), 104. https://doi.org/10.3390/su15010104
  • Liang, S.-H., Lin, H.-C., & Hsiao, H.-Y. (2023). Compliance and governance: Evidence from financial institutions in Taiwan. Journal of Financial Regulation and Compliance, 31(3), 298–315. https://doi.org/10.1108/JFRC-03-2022-0038
  • Liston-Heyes, C., & Juillet, L. (2023). Does increasing auditors’ independence lead to more forceful public auditing? A study of a Canadian internal audit reform. Public Administration, https://doi.org/10.1111/padm.12964
  • Liu, L. (2021). A jurisprudential analysis of the concurrent criminal jurisdiction over cross-border telecom fraud crime. Journal of Financial Crime, 28(4), 1296–1316. https://doi.org/10.1108/JFC-09-2019-0123
  • Lonto, M. P., Ganis Sukoharsono, E., Baridwan, Z., Yeney., & Prihatiningtias, W. (2023). Lonto, Sukarharsono, Baridwan & Prihatiningtias: Internal Audit for Fraud Prevention. AABFJ, 17(3), 171–190.
  • Madawaki, A., Ahmi, A., & Ahmad, H. N. (2022). Internal audit functions, financial reporting quality and moderating effect of senior management support. Meditari Accountancy Research, 30(2), 342–372. https://doi.org/10.1108/MEDAR-04-2020-0852
  • Masharipov, O., Khamidova, Z., Tursunkulova, G., & Azizov, O. (2023). Organizational aspects of internal control system in budget organizations and relationship with internal audit service. BIO Web of Conferences, 65, 08010. https://doi.org/10.1051/bioconf/20236508010
  • Mesa-Pérez, E. (n.d). The rise of compliance systems? The evolution of internal control through the accounting literature. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, 1–21. https://doi.org/10.1080/02102412.2023.2255416
  • Messier, W. F., Reynolds, J. K., Simon, C. A., & Wood, D. A. (2011). The effect of using the internal audit function as a management training ground on the external auditor’s reliance decision. Accounting Review, 86(6)
  • Messier, W. F. J., Steven, M. G., & Prawitt, D. F. (2006). Auditing & assurance service: A sistematic approach (4th ed.). Salemba Empat.
  • Michael, A., Crain, W. S., Hopwood, C., & Pacini, G. R. Y. (2015). Specialized forensic knowledge essentials of forensic accounting, first edition fraud prevention, detection, and response learning objectives.
  • Michailidis, I., Alexandridou, K., Nerantzidis, M., & Drogalas, G. (2022). Revisiting the linkage between internal audit function characteristics and internal control quality. The Journal of Operational Risk, https://doi.org/10.21314/JOP.2021.015
  • Mojtahedi, A., & Zhou, L. (2024). Information technology internal control material weaknesses in financial reporting: Categories, trends, associations, and industry effects. International Journal of Accounting Information Systems, 53, 100679. https://doi.org/10.1016/j.accinf.2024.100679
  • Mombeuil, C., & Diunugala, H. P. (2021). UN sustainable development goals, good governance, and corruption: The paradox of the world’s poorest economies. Business and Society Review, 126(3), 311–338. https://doi.org/10.1111/basr.12241
  • Moodley, A., Ackers, B., & Odendaal, E. (2022). Internal audit’s evolving performance role: Lessons from the South African public sector. Journal of Accounting & Organizational Change, 18(5), 704–726. https://doi.org/10.1108/JAOC-05-2021-0063
  • Moreira Monteiro, A. P., Machado Vale, J. A., Morais Cepêda, C. L., & de Almeida Leite, E. M. (2021). Internal control system quality and decision-making success: The role of the financial information quality. Universal Journal of Accounting and Finance, 9(3), 285–294. https://doi.org/10.13189/ujaf.2021.090302
  • Muhtar, M., Payamta, P., Sutaryo, S., & Amidjaya, P. G. (2020). Government accrual-based accounting standards implementation in Indonesia: The role of local government internal audit. Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration, 28(3), 1–13. https://doi.org/10.46585/sp28031107
  • Mulyasa, E., Mulyasana, D., Anwar, H., & Kurniadi, B. (2020). The effect of performance accountability and internal control on good governance, supply chain governance and its impact on government performance. International Journal of Supply Chain Management 9(5), http://excelingtech.co.uk/
  • Naher, N., Hoque, R., Hassan, M. S., Balabanova, D., Adams, A. M., & Ahmed, S. M. (2020). The influence of corruption and governance in the delivery of frontline health care services in the public sector: A scoping review of current and future prospects in low and middle-income countries of south and south-east Asia. BMC Public Health, 20(1), 1082. https://doi.org/10.1186/s12889-020-08975-0
  • Napitupulu, I. H. (2023). Internal control, manager’s competency, management accounting information systems and good corporate governance: Evidence from Rural Banks in Indonesia. Global Business Review, 24(3), 563–585. https://doi.org/10.1177/0972150920919845
  • Nedyalkova, P. (2020). Specifics of the assessment as a process of internal audit activity. In P. Nedyalkova (Ed.), Quality of internal auditing in the public sector: Perspectives from the bulgarian and international context (pp. 31–44). Springer International Publishing. https://doi.org/10.1007/978-3-030-29329-1_4
  • Nguyen, N. P., & Hoai, T. T. (2023). Internal controls driven by mindfulness toward enhanced ethical behaviors: Empirical evidence from Vietnam. Heliyon, 9(7), e18002. https://doi.org/10.1016/j.heliyon.2023.e18002
  • Oliveira, A. B. d., & Silva, P. V. J. d G. (2024). Governance in public procurement: Accounting analysis of public acquisitions in Brazil during the COVID-19 pandemic. International Journal of Procurement Management, 19(3), 315–335. https://doi.org/10.1504/IJPM.2024.137142
  • Ooi, S. C., Abdul Malak, S. S. D., & Che Ahmad, A. (2021). The manager’s conundrum in governing a farmers’ association. Emerald Emerging Markets Case Studies, 11(1), 1–27. https://doi.org/10.1108/EEMCS-03-2020-0080
  • Oppenheim, A. (2001). Questionnaire design, interviewing and attitude measurement (2nd ed.). Basic Books.
  • Orth, C. d O., Marrone, D. D., & Macagnan, C. B. (2023). Accounting fraud in light of organismic integration theory. Journal of Financial Crime, 30(5), 1323–1341. https://doi.org/10.1108/JFC-08-2022-0198
  • Pan, D., Chen, W., Zhang, J., & Fang, H. (2023). Government accounting supervision and excessive perk consumption of executives: Evidence from China. Finance Research Letters, 57, 104139. https://doi.org/10.1016/j.frl.2023.104139
  • Purnamasari, R., Hasanudin, A. I., Zulfikar, R., & Yazid, H. (2024). Do internal control and information systems drive sustainable rural development in Indonesia? Journal of Open Innovation: Technology, Market, and Complexity, 10(1), 100242. https://doi.org/10.1016/j.joitmc.2024.100242
  • Putra, I., Sulistiyo, U., Diah, E., Rahayu, S., & Hidayat, S. (2022). The influence of internal audit, risk management, whistleblowing system and big data analytics on the financial crime behavior prevention. Cogent Economics & Finance, 10(1) https://doi.org/10.1080/23322039.2022.2148363
  • Rabaiah, H. I. A., Hanefah, M. M., Masruki, R., & Jamil, N. N. (2023). Review of the public sector organizations’ environment: accounting and internal control systems, and audit quality. In B. Alareeni & A. Hamdan (Eds.), Sustainable finance, digitalization and the role of technology (pp. 19–40). Springer International Publishing.
  • Rahayu, S., Yudi, S., & Rahayu, S. (2020). Internal auditors role indicators and their support of good governance. Cogent Business & Management, 7(1), 1751020. https://doi.org/10.1080/23311975.2020.1751020
  • Rashid, M., Al-Mamun, A., Roudaki, H., & Yasser, Q. R. (n.d). An overview of corporate fraud and its prevention approach. Australasian Business, Accounting and Finance Journal, 16(1), 101–118. (https://doi.org/10.14453/aabfj.v16i1.7
  • Rehman, A., & Hashim, F. (2020). Impact of fraud preventive measures on good corporate governance. Journal of Corporate Governance Research, 4(1), 35. https://doi.org/10.5296/jcgr.v4i1.17490
  • Rifai, M. H., & Mardijuwono, A. W. (2020). Relationship between auditor integrity and organizational commitment to fraud prevention. Asian Journal of Accounting Research, 5(2), 315–325. https://doi.org/10.1108/AJAR-02-2020-0011
  • Romney, M. B., & Steinbart, P. J. (2018). Accounting information systems. Pearson Education.
  • Rose-Sender, S., & Goodwin, M. (2010). Linking corruption and human rights: An unwelcome addition to the development discourse.
  • Roszkowska, P. (2021). Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments. Journal of Accounting & Organizational Change, 17(2), 164–196. https://doi.org/10.1108/JAOC-09-2019-0098
  • Roussy, M., Barbe, O., & Raimbault, S. (2020). Internal audit: From effectiveness to organizational significance. Managerial Auditing Journal, 35(2), 322–342. https://EconPapers.repec.org/RePEc:eme:majpps:maj-01-2019-2162 https://doi.org/10.1108/MAJ-01-2019-2162
  • Said, J., Alam, M. M., Mat Radzi, N., & Rosli, M. H. (2020). Impacts of accountability, integrity, and internal control on organizational value creation: Evidence from Malaysian government linked companies. International Journal of Business Governance and Ethics, 14(2), 206–223. https://doi.org/10.1504/IJBGE.2020.106350
  • Sampson, S. (2005). Integrity warriors: Global morality and the anticorruption movement in the Balkans. Public Sector Corruption, 1, 313–349.
  • Scoleze Ferrer, P. S., Galvão, G. D. A., & de Carvalho, M. M. (2020). Tensions between compliance, internal controls and ethics in the domain of project governance. International Journal of Managing Projects in Business, 13(4), 845–865. https://doi.org/10.1108/IJMPB-07-2019-0171
  • Shaiti, H., & Al-Matari, Y. (2020). Internal audit function characteristics and the quality of internal control systems: Moderating the effect of enterprise resource planning system maturity. Asian Economic and Financial Review, 10(9), 1012–1027. https://doi.org/10.18488/journal.aefr.2020.109.1012.1027
  • Sheriffdeen, A. M., & Sameera, T. K. G. (2022). Impact of fraud preventive measures on corporate governance: evidence from Sri Lanka. 1st International Research Symposium on Management, 20221(1), 62–68.
  • Shonhadji, N., & Maulidi, A. (2021). The roles of whistleblowing system and fraud awareness as financial statement fraud deterrent. International Journal of Ethics and Systems, 37(3), 370–389. https://doi.org/10.1108/IJOES-09-2020-0140
  • Shonhadji, N., & Maulidi, A. (2022). Is it suitable for your local governments? A contingency theory-based analysis on the use of internal control in thwarting white-collar crime. Journal of Financial Crime, 29(2), 770–786. https://doi.org/10.1108/JFC-10-2019-0128
  • Shu, L. M., Pizzini, M. V., & Indranil, R. B. (2011). The role of the internal audit function in the disclosure of material weaknesses. American Accounting Association, 86
  • Siegel, G., & Ramanauskas-Marconi, H. (1989). Behavioral accounting. South-Western Publishing Co.
  • Silalahi, S., Hanif, R. A., Supriono, S., Hariyani, E., & Wiguna, M. (2023). Determinants influencing fraud prevention in e-procurement: Empirical evidence from Indonesia. Innovative Marketing, 19(4), 199–206. https://doi.org/10.21511/im.19(4).2023.16
  • Singh, P., Sharma, B. K., Arora, L., & Bhatt, V. (2023). Measuring social media impact on Impulse Buying Behavior. Cogent Business & Management, 10(3) https://doi.org/10.1080/23311975.2023.2262371
  • Steenkamp, L., Smidt, L. A., Bozkuş Kahyaoğlu, S., & Coderre, D. (2023). A maturity level assessment of the use of technology by internal audit functions: A comparative analysis of the Federal Government of Canada. EDPACS, 68(1), 1–41. https://doi.org/10.1080/07366981.2023.2229986
  • Sufriadi, Y. (2021 Prevention efforts against e-commerce fraud based on Indonesian cyber law [Paper presentation]. 2021 9th International Conference on Cyber and IT Service Management (CITSM) (pp. 1–6). https://doi.org/10.1109/CITSM52892.2021.9588900
  • Sumaryati, A., Novitasari, E., & Machmuddah, Z. (2020). Accounting information system, internal control system, human resource competency and quality of local government financial statements in Indonesia. The Journal of Asian Finance, Economics and Business, 7(10), 795–802. https://doi.org/10.13106/jafeb.2020.vol7.no10.795
  • Sutaryo, N. A., & Anto, A. T. (2023). The effectiveness of government internal auditor: Evidence from Indonesia. International Journal of Accounting, Auditing and Performance Evaluation, 19(4), 417–457. https://doi.org/10.1504/IJAAPE.2023.134920
  • Sutaryo, S., Sahari, S., Jakpar, S., & Balia, S. S. (2022). Internal audit function, political characteristics, and compliance with government accrual-based accounting standards in Indonesian local government. Contaduría y Administración, 68(1), 368. https://doi.org/10.22201/fca.24488410e.2023.3357
  • Tapia, L., Fernandez, A., Couto, G., Pimentel, P., & Castanho, R. A. (2024). Proposal for a directive on internal control in a public institution. Wseas Transactions on Business and Economics, 21, 458–474. https://doi.org/10.37394/23207.2024.21.39
  • The Institute of Internal Auditors. (2006). The role of auditing in public sector governance.
  • Transparency International. (2023). Corruption PERCEPTION INdex 2022. https://www.Transparency.Org/En/Cpi/2023.
  • Undang-Undang Nomor. 19 Tahun 2019 Tentang Perubahan Kedua Atas Undang-Undang Nomor 30 Tahun 2002 Tentang Komisi Pemberantasan Tindak Pidana Korupsi, Undang-Undang Nomor 19 Tahun 2019 Tentang Perubahan Kedua atas Undang-Undang Nomor 30 Tahun 2002 tentang Komisi Pemberantasan Tindak Pidana Korupsi (2019).
  • Uygur, S. A., & Napier, C. J. (2023). Governance and the prevention of fraud in charities in England and Wales. International Journal of Business Governance and Ethics, 17(5), 495–524. https://doi.org/10.1504/IJBGE.2023.133118
  • Vadasi, C., Bekiaris, M., & Andrikopoulos, A. (2019). Corporate governance and internal audit: An institutional theory perspective. Corporate Governance: The International Journal of Business in Society, 20(1), 175–190. https://doi.org/10.1108/CG-07-2019-0215
  • Vanneste, B. S., & Yoo, O. S. (2020). Performance of trust-based governance. Journal of Organization Design, 9(1) https://doi.org/10.1186/s41469-020-00075-y
  • Wnuczak, P., & Osiichuk, D. (2020). The impact of management control systems and managers’ educational background on the effectiveness of public cultural institutions in a post-transition economy. Economic Research-Ekonomska Istraživanja, 33(1), 3166–3184. https://doi.org/10.1080/1331677X.2019.1691035
  • Wu, S. (2023 Design and use of supply chain management internal control system under factor cluster analysis [Paper presentation]. 2023 3rd International Conference on Mobile Networks and Wireless Communications (ICMNWC) (pp. 1–6). https://doi.org/10.1109/ICMNWC60182.2023.10435773
  • Xu, H. (2024). Regulatory fragmentation and internal control weaknesses. Journal of Accounting and Public Policy, 44, 107191. https://doi.org/10.1016/j.jaccpubpol.2024.107191
  • Zahari, A. I., Said, J., & Muhamad, N. (2022). Public sector fraud: the Malaysian perspective. Journal of Financial Crime, 29(1), 309–324. https://doi.org/10.1108/JFC-01-2021-0013
  • Zaloznaya, M. (2014). The social psychology of corruption: Why it does not exist and why it should. Sociology Compass, 8(2), 187–202. https://doi.org/10.1111/soc4.12120
  • Zammit, C., Grima, S., & Kizilkaya, Y. M. (2021). A maturity evaluation of governance, risk management and compliance (GRC) within the maltese public sector. In S. Grima & E. Boztepe (Eds.), Contemporary issues in public sector accounting and auditing (Vol. 105, pp. 219–255). Emerald Publishing Limited. https://doi.org/10.1108/S1569-375920200000105016
  • Zeng, H., Yang, L., & Shi, J. (2021). Does the supervisory ability of internal audit executives affect the occurrence of corporate fraud? Evidence from small and medium-sized listed enterprises in China. International Journal of Accounting & Information Management, 29(1), 1–26. https://doi.org/10.1108/IJAIM-02-2020-0020
  • Zhou, S., Mazhambe, Z., & Njaya, T. (2022). An evaluation on the use of forensic accounting in curbing fraud in the public sector: A case study of local authorities in masvingo province. Research Journal of Economic and Management Studies (RJEMS), 2(2), 1–12.