We examined the nexus between four internal audit functions (IAF) and sustainability audits
(SA) of manufacturing firms. The specific IAF employed in this study were; risk management …

In this digital age, fraudulent practices are among the most challenging that organizations
must be aware of due to the increasing use of online transactions. This also applies to the …

Fraud and financial crimes involving banking employees have become serious and complex
problems throughout the world, including Indonesia. This study aimed to analyze a fraud …

Purpose This study aims to examine the effects of religiosity, ethical leadership and local
wisdom on the relationship between fraud risk management and asset misappropriation in …

This research aims to examine the role of Padepokan Ciliwung Condet in developing Betawi
cultural tourism in the Ciliwung Condet area. Betawi cultural tourism has great potential as a …

Purpose This paper aims to empirically test the influence of fraud awareness, information
accountability and capacity for accessing financing on sustainable competitive advantage …

The significant losses that banks and other financial organizations suffered due to new bank
account (NBA) fraud are alarming as the number of online banking service users increases …

Berdasarkan peraturan manajemen risiko Kementerian X tahun 2022, budaya risiko
menjadi elemen baru dalam kerangka manajemen risiko Kementerian X. Direktorat …

The efficiency level of APIPs should be a concern for the government to ensure that the
allocated resources are optimally used to fulfill their role in preventing and detecting …

This study aimed to examine the implementation of risk management in the public sector
and, subsequently, identify the components of risk management that best fit the public …