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Journal : INDONESIAN JOURNAL OF BUSINESS AND ECONOMICS

HOW GOOD ARE INTERNAL CONTROLS IN PREVENTING FRAUD IN GOVERNMENT? A LITERATURE REVIEW Enung Nurhayati; Hamfri Djajadikerta; Amelia Setiawan
INDONESIAN JOURNAL OF BUSINESS AND ECONOMICS Vol. 8 No. 1 (2025): Indonesian Journal Of Business And Economics
Publisher : Universitas Kuningan

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Abstract

This study aims to examine the effectiveness of the implementation of internal control in preventing fraud in the government sector. This study uses  the Systematic Literature Review (SLR) approach by analyzing 20 relevant national and international journal articles in the period 2016–2024. The results show that internally controlled controls that are designed and implemented effectively can narrow the chances of fraud, increase transparency, and strengthen governance accountability. However, there are a number of obstacles in its implementation, such as weak human resource capacity, lack of technology integration, and non-optimal organizational culture that supports integrity. In conclusion, internal control plays an important role in creating a clean and sustainable system of government, but its effectiveness is highly dependent on comprehensive structural, cultural, and technological support.
Co-Authors Adela Agustinus Susilo Aldifayan, Nisrina Amelia Setiawan Amelia Setiawan Andhella, Sylviana Andriana, Gisella Angela Kayla Jannessa Agustinus Angelina Cindy Setiawan Anjarany, Shabrina Antonio Alfio Audrey Aurelia Binekas, Bani Calista, Nissa Chandra, Haryani Devina Nathania Devinsa Aurelle Gunawan Devita Wulandari Dewanti, Monica Paramita Ratna Putri Enung Nurhayati Erwin Kornelius Faninda, Sandra Fanji Farman Felita Aileen Fransisca Ardieta Amabel Christy Gisella Andriana Glorie Fajar Paularine Golda Chrissty Natalie Grace Meyliana Hermawan Gunawan, Agnes Regina Gustantio, Esther Rendy Hafiz Rahmansyah Yusup Haki, Billy Adriyadi Halim, Fidelia Vanessa Hanna Priscilla Haryani Chandra Haryanto Haryanto Haryono, Jane Magdalena Heryadi , Alicya Irma Suryani Iskandar, Sesilia Abigail Jesslyn, Vellicia Jesslyn Jocelyn Andhari Avrilly Joseph Ferigandhi Bede Josephine Patricia Bunga Rimta Joychristy, Eveline Judith Tagal Gallena Sinaga Katlea Fitriani Khaliza, Lidya Adisti Ghaida Nur Kusuma Natita, Rendi Lianty, Fannyra Lilian Danil Lusanjaya, Gery Lusanjaya, Gery Raphael Marcella Virginia, Agnes Marjuka, Martinus Yuwana Marshanda Azalia Michael Michael Michael Michael Monica, Cassia Nikolaus, Khoe Felicia Nina Septina Noviana, Yosephine Artha Nurhadewa, Kresna Patrick Pebrian Pratama Putri, Alma Nabila Kuntoro Rahman, Erpi Renisha Rizki Indrawan Robert Vincent Kristanto Rustanto, Vina Regina Samuel Wirawan Santoso, Nathalia Santoso, Urip Sasmitapura, Angga Setiawan , Amelia Setiawan, Stanley Shafira Meiza Paradisha Shavinna Dwi Gunawan Stephen Sanjaya Kusnandar Susilo, Agustinus Sylvia Fettry Sylvia Fettry E.M Tanaya, Alicia Tarigan, Rita Corolina Valencia, Jessica Valerie Vania Vashti Vareen Canovala Veronika Veronika Vicky Dzaky Cahaya Putra Viony Fransiska Widyawan, Margareta Jane Wijaya, Chandra Ferdinand Yanuarita Hendrani Yeremias Budi Irawan Yuwono, Aurelia Marvetta