Results 41 to 50 of about 8,649 (156)

Effect of internal audit, internal control, and audit quality on fraud prevention: Evidence from the public sector in Indonesia [PDF]

open access: yesProblems and Perspectives in Management
Fraud prevention entails developing and implementing risk management strategies, particularly regarding fraud, and establishing internal controls and transparent corporate governance practices to eliminate fraudulent activities.
Henny Zurika Lubis   +4 more
doaj   +1 more source

Fraud Triangle Analysis in Preventing Fraud Risks

open access: yesProfit: Jurnal Administrasi Bisnis, 2023
This study aims to determine the effect of pressure on fraud, the effect of opportunity on fraud, and the effect of justification on fraud risk based on the previous studies. The research is a literature review. This method was chosen because it is in accordance with the research objectives, namely to determine whether or not the influence of pressure,
Panji Nusantara, Cris Kuntadi
openaire   +1 more source

Food Fraud Prevention: Policy, Strategy, and Decision-Making – Implementation Steps for a Government Agency or Industry

open access: yesCHIMIA, 2016
This paper addresses the role of governments, industry, academics, and non-governmental organizations in Food Fraud prevention. Before providing strategic concepts for governments and authorities, definitions of Food Fraud are reviewed and ...
John Spink   +4 more
doaj   +1 more source

The Effects of Whistleblowing Systems, Individual Morality, and Integrity on Zakat Institution Performance: The Mediating Role of Fraud Prevention

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
This study examines the effects of whistleblowing systems, individual morality, and integrity on zakat institution performance, with fraud prevention serving as a mediating variable.
Neny Suhaeny, Sigid Eko Pramono
doaj  

Pengaruh Penerapan Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang

open access: yesJurnal Akuntansi dan Auditing Indonesia, 2010
The aim of this study is to analyze the effect of internal control applying on procurement fraud prevention. Survey the sum of 23 respondent covering financial directors on the public and private hospital on Bandung city.
Hermiyetti Hermiyetti
doaj  

FORENSIC ACCOUNTING AND PUBLIC PROCUREMENT FRAUD PREVENTION: EVIDENCE FROM OSUN STATE, NIGERIA

open access: yesMalete Journal of Accounting and Finance
Despite the existing controls and planning mechanisms put in place by the public sector, instances of fraud and corruption in public procurement remain prevalent.
Aderemi Olalere ADEBAYO   +3 more
doaj  

Perspectives of Indonesian Accountants and Auditors on the Effectiveness of Corporate Governance and It in Preventing Fraud

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
Purpose This study explores the perspectives of accountants and auditors in Indonesia regarding Corporate Governance (CG) and Information Technology (IT).
Joshua John Patrick, Rindang Widuri
doaj   +1 more source

How Online Activities Shape Anti-Fraud Payment Behavior: Evidence from Chinese Youth

open access: yesSAGE Open
In today’s digital age, understanding how online behaviors affect payment security awareness is crucial for fraud prevention. This study investigates how different types of online activities shape anti-fraud payment behavior among Chinese youth ...
Linlin Bai
doaj   +1 more source

The development of fraud prevention policies in the public sector: A bibliometric analysis

open access: yesJurnal Akuntansi dan Auditing Indonesia
Fraud in the public sector has become a global issue that impacts national finances, institutional integrity, and public trust. This study aims to analyze fraud prevention strategies in the public sector through a bibliometric approach based on 61 ...
Serah Novarida Mabel   +2 more
doaj   +1 more source

THE IMPACT OF GOOD CORPORATE GOVERNANCE ON FRAUD PREVENTION

open access: yesRiset Akuntansi
This study aims to test the impact of good corporate governance (GCG) on fraud prevention at Mining Company X. The sampling approach employed probability sampling with a basic random sampling procedure, yielding 94 respondents from a total of 1,451 ...
Zhieren Adziqa As'ad, Erna Sulistyowati
doaj   +1 more source

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