Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Journal of Business, Technology, & Social Science
Olivia Putri Zahrani
Departement Of Accounting, Faculty Of Economy,Universitas Sriwijaya, Palembang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Internal Control and Organizational Culture on Fraud Prevention: A Systematic Literature Review Olivia Putri Zahrani; Rela Sari
BUGIS : Journal of Business, Technology, & Social Science Vol 4 No 1 (2026): Bugis Journal Vol 4 No 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/bugis.v4i1.907

Abstract

This study analyzes the influence of internal control and organizational culture on fraud prevention using a Systematic Literature Review (SLR) of 20 indexed journal articles published between 2011 and 2026. From the perspective of Agency Theory, internal control functions to reduce information asymmetry between principals and agents, thereby lowering the likelihood of fraud. Meanwhile, organizational culture acts as a bonding mechanism that voluntarily aligns the interests of agents with those of principals. The findings indicate that strong internal control and an adaptive organizational culture positively enhance the effectiveness of fraud prevention. In contrast, a non-adaptive culture increases the risk of fraud and undermines organizational stability. This study recommends integrating formal controls with organizational culture to develop a comprehensive fraud prevention system.
The Influence of ISO 31000 on Risk Culture: A Systematic Literature Review Olivia Putri Zahrani; Isnuhardi Isnuhardi
BUGIS : Journal of Business, Technology, & Social Science Vol 4 No 1 (2026): Bugis Journal Vol 4 No 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to provide a synthesis of the relationship between ISO 31000 and risk culture. Using a Systematic Literature Review (SLR) approach, the study examines how ISO 31000 influences organizational risk culture. The review is based on 20 journal articles indexed in Scopus (Q1–Q4). The findings indicate that the impact of ISO 31000 on risk culture is mixed. However, 16 out of 20 studies (80%) report a positive influence, particularly when supported by strong top management commitment, leaders’ emotional intelligence, and integration with strategic planning. In addition, key determinants of a risk-aware culture—such as accountability, effective communication, a common risk language, incentive systems, and continuous training—play a significant role in strengthening the relationship between ISO 31000 implementation and risk culture.
Co-Authors Isnuhardi Isnuhardi Rela Sari