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

Nadirsyah, M Indriani, R Mulyany - Cogent Business & …, 2024 - Taylor & Francis
This research aims to investigate the impact of the Internal Audit Function (IAF), Internal
Control (IC), and Fraud Prevention (FP) on governance (GOV). Additionally, this study …

Internal auditor competence and internal control: Improving internal audit quality to prevent fraudulent financial statements

RA Novatiani, RWR Kusumah, W Yadiati… - Cogent Business & …, 2024 - Taylor & Francis
Abstract State-Owned Enterprises (BUMNs) in Indonesia are faced with challenges due to
the weak prevention of fraudulent financial statements. The prevention of fraudulent financial …

Transformation and overview of audit in past 20 years: a bibliometric analysis

DAPT Cumbana, JB Ventura - Cogent Business & Management, 2024 - Taylor & Francis
Audit is an important instrument that organizations used to prevent the occurrence of frauds
along the years. Investigations in the field of audit are increasing, however, none of them …

[PDF][PDF] The Role of Internal Audit and Leadership Style in Increase of Fraud Prevention: A Stewardship Theory Perspective

SN Khikmah, A Rohman, I Januarti - Corporate and Business …, 2023 - researchgate.net
This research was conducted due to the prevalence of fraud, despite several preventative
regulations. The phenomenon of fraud persists in all fields, including state university …

THE IMPACT OF THE GRABBING HAND ON DETERMINANTS OF AUDIT QUALITY: EVIDENCE FROM GOVERNMENT EXTERNAL AUDITORS, INDONESIA

SAR Mahdi, Z Baridwan… - International Journal of …, 2024 - agbioforum.org
This research investigates the influence of the Grabbing Hand Theory on audit quality within
the Indonesian government sector, with particular emphasis on how political pressure may …

[PDF][PDF] Internal Auditors' Characteristics, Internal Audit Effectiveness, and Enterprise Risk Management in Jordan: A Resource-Based View.

TA JABER, SM SHAH, M MUSTAPHA… - … Journal of Economics …, 2024 - researchgate.net
Jordanian public-listed companies (PLCs) face significant internal, external pressures and
risks that hinder their performance and survival in today's high-risk business environment …

Transparency in International Anti-Corruption Helpdesk Answers: A Case Study on Timor-Leste

P da Costa Oliveira, B Basuki… - … Accounting, Business and …, 2023 - ro.uow.edu.au
This study provides an overview of corruption in Timor-Leste. The extent of corruption in the
government and public service. This paper asks: who are the stakeholders? How can they …

IMPORTANCE OF INTERNAL CONTROL SYSTEMS ON DETECTION AND PREVENTION OF FRAUD IN COMMERCIAL BANKS OF NEPAL

B Niroula - Akuntansi: Jurnal Akuntansi Integratif, 2024 - jurnalfebi.uinsa.ac.id
This research aims to study the importance of internal control systems to detection and
prevention of fraud in commercial banks in Nepal. Advanced authentication techniques …

THE ROLE OF AUDIT IN PREVENTING FINANCIAL FRAUDS

N Jeremić, M Jeremić, N Jakovljević - REVIZOR, 2023 - casopisrevizor.rs
Revizija je aktivnost koja doprinosi uveravanju da su finansijski izveštaji organizacije tačni i
pouzdani. Jedan od ciljeva revizije je i otkrivanje i sprečavanje finansijskih prevara …

ANALYSIS OF FACTORS AFFECTING AUDIT QUALITY IN THE REGIONAL INSPECTORATE ENVIRONMENT OF NORTH SULAWESI PROVINCE

APS Mait, NF Wuryaningrat - Jurnal Ekonomi, Kependidikan …, 2023 - jekma.feb-unima.com
This research was conducted to determine the effect of independence, work experience, and
ethics on audit quality. In this study, researchers studied audit quality improvement at the …