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All Journal Indonesian Journal of Law and Economics Review
Binti Nadhifah
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Internal Control Environment for Fraud Detection and Prevention: Lingkungan Pengendalian Internal dalam Deteksi dan Pencegahan Fraud Aisha Hanif; Binti Nadhifah
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1420

Abstract

Background: Internal control is considered a key factor in maintaining organizational integrity and preventing fraud within higher education institutions. Specific background: Previous studies mostly examined internal control in business organizations, leaving higher education practices less explored. Gap: Limited qualitative evidence explains how control environments work in educational settings. Aims: This study aims to identify the effectiveness of the internal control environment in preventing fraud at a private university in Indonesia. Results: Qualitative data collected through interviews and processed using NVivo show that several control components have been implemented, yet certain elements still require improvement such as monitoring and delegation. Novelty: The study presents empirical insight based on direct campus practices, revealing the contextual role of internal control in academic institutions. Implication: The findings suggest that strengthening internal monitoring and ethical culture is essential to reduce fraud risks in universities. Highlights:• Internal control environment in higher education• Fraud prevention mechanisms• Empirical qualitative evidence Keywords: Internal Control, Fraud, Higher Education, Audit, COSO
Co-Authors Aisha Hanif