Work

Analisis Peran Audit Internal Terhadap Pencegahan Serta Pendeteksian Kecurangan (Fraud): Literatur Review Artikel Terindeks Sinta

Year: 2024

Type: article

Abstract: In addition to its positive effects, the advancement of accounting science in Indonesia includes drawbacks for some people. The incidence of fraud is among the adverse consequences. By examining the literature review, this study aims to ascertain or test the impact of internal audit's function on accident (fraud) detection and prevention. Using information from 15 publications that Sinta indexed between 2018 and 2024, this study provides detailed insights into how internal auditing plays a role in preventing and detecting situations (fraud). Using literature observation, this study reviews the literature using a qualitative descriptive method. These statistics demonstrate how internal auditing can assist a business in identifying and averting fraud.

Source: Journal of Business Economics and Management

DOI: 10.62379/jbem.v1i2.66

Authors: Indriyani Astuti Nurachman, Harry Z. Soeratin

Institution: Universitas Sangga Buana YPKP

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: hybrid

OpenAlex ID: W4405335044

FWCI:

Cites: 12

Cited by:

Related to: 10