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Nina Yusnita Yamin
Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Tadulako
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Journal : Quantitative Economics and Management Studies

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Fraud Prevention: The Contribution of Internal Control, Internal Audit, and Organizational Culture Yulfani; Ansar, Muhammad; Yamin, Nina Yusnita; Paranoan, Selmita; Gunarsa, Arif
Quantitative Economics and Management Studies Vol. 6 No. 4 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4118

Abstract

Losses within organizations often stem from fraudulent activities, with fraud levels significantly increasing, particularly in the public sector. This study aims to examine the contributions of internal control, internal audit, and organizational culture to fraud prevention efforts at the Regional Inspectorate Office of Central Sulawesi Province. A numerical analysis using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach was applied to 35 auditors as respondents. The findings indicate that internal control and internal audit do not significantly contribute to fraud prevention efforts. However, organizational culture plays a substantial role in preventing fraud. These results suggest the necessity of enhancing understanding regarding the implementation of organizational culture in fraud prevention, both in public and private institutions. Nevertheless, despite their lack of statistical significance, internal control and internal audit remain inseparable components in the broader effort to prevent fraud and organizational losses. Therefore, institutions must reinforce each audit-related element to mitigate the risks of fraud. In conclusion, the study underscores that organizational culture is the most crucial factor in preventing fraud. Thus, strengthening values such as integrity, transparency, and accountability must be prioritized in any anti-fraud strategy.
Co-Authors Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Abdulllah, Muhammad Ikbal Afdal, Taufik Afdhal, Muhammad Ahmad, Shidq Dhiyaurrahman Alfrianti, Alda Amalia Putri, Amalia Andi Chairil Furqan Annisa, Andi Nur Aprilia, Alya Arista Arista Arista, Arista Betty betty betty Cahyani, Asti Celia, Az -Zahrah Diva Chaerani, Cut Syaila Dwi Farradilla Ernawaty Usman Erwinsyah Fathia Fathia Gollah, Shery Natalia Gunarsa, Arif Haryono Pasang Kamase Ilham Pakawaru Jamaluddin Jamaluddin Kesuma, Leoni Virginia Lorainne Kevin kevin Latifah Sukmawati Yuniar Liise, Sesika Lingtias, Indah Luneto, Abdul Razik M. Yusuf, Rolland Mappanyukki, Andi Masruddin Meldawati , Lucyani Meldawati, Lucyani Moh Noviar Lawasa Moh. Bintang Hidayah Muhamad Iqbal Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdulllah Muhammad Ilham Pakawaru Muhammad Iqbal Muhammad Natsir Muliati Muliati Muliati Muliati, Muliati Mustamin Mustamin Nurdin, Jurana Nurhaniva A Nurhayati Haris Nurlaela Mapparessa Parwati, Ni Made Suwitri Permadi Suryawan, Bayu Rafida, Rafida Rahayu Indriasari Rahayu Indriasari Rahma Masdar Rapsanjani, Hilal Renal Pradisti Ridwan Ridwan, Ridwan Rifka Fadila Riska Riska Rudi Usman Rusli, Riswandi Salomita, Irenes Sania, Nuzul Satriani Satriani Selmita Paranoan Shanabillah Stesya Orhizha Anandita Sugianto Supriadi Laupe Syafitri, Rahma Tandju, Firmansyah Tanra, Andi Ainil Mufidah thalia Totanan, Chalarce Ulva, Ulva Usman, Ernawati Wulandari, Niluh Merthi Yopi Loves Yuldi Mile Yulfani Yulianti Yulianti Yunitha Dwiyanti Yusuf, Rolland M