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Journal : Journal of Business and Information System

The role of internal auditors in fraud prevention: A systematic literature review (SLR) Irianti, Lingga Resvita; Nuswantara, Dian Anita; Pujiono, Pujiono
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 7 No 1 (2025): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v7i1.290

Abstract

This study aims to systematically examine the role of internal auditors in fraud prevention using a Systematic Literature Review (SLR) approach. Fraud poses a serious threat to organizational sustainability, making the role of internal auditors crucial in detecting and preventing fraudulent activities. This study reviewed five relevant articles published between 2020 and 2024, focusing on the contribution of internal auditors to the effectiveness of internal controls, early detection of anomalies, development of whistleblowing systems, and anti-fraud education. The findings reveal that internal auditors play a strategic role in fostering an organizational culture of integrity and transparency and narrowing the opportunities for fraud. However, the effectiveness of this role is influenced by factors such as auditor independence, management support, professional competence, and adequate resource allocation. Key challenges identified include managerial pressure and resource limitations. This study recommends collective organizational support to strengthen the internal audit function and create a sustainable fraud prevention system. The results are expected to provide theoretical and practical insights for enhancing the role of internal auditors in safeguarding organizational integrity
Co-Authors A.A. Ketut Agung Cahyawan W Adhe Irham Thoriq Affandy Affandy Ahmad Zainul Fanani Aini, Triska Rahmatul Aisyaturrahmi Al Azhar, Cahya Mutiara Alik Katur Rofiah, Binti Alwani, Alwani Amiruddin , Amiruddin Andry Setiawan, Andry Anugroho, Rohmat Aprila, Bord Nandre Arif Hidayat Arif Widagdo Asih Rohmani Bayu, Yoni Setyo Nugroho Budi Haryanto Budiono Budiono Busriyanti Busriyanti, Busriyanti Cantika Sari Siregar Chamdan, Umar Chandra, Jennifer Chusnia, Vina Maulidah Dewi Sulistianingsih Diah Restu Wardani Diah Restu Wardani Dian Anita Nuswantara Edi Noersasongko Eka Putri, Libryawati Elanda Fikri Estu, Ahmad Zulkarnaen Eti Rimawati Etika Kartikadarma Fadrul, Fadrul Fadzil, Rozlinda Mohamed Fahmi Amiq Fatihul Barokah Firdaus, Gilbert Fitriyani Fitriyani Fransisca, Luciana Freza Surya Asrina Herdhianta, Dhimas Heri Susanto Hernawan Hadi Heru Agus Santoso Imam Bukori Indriani, Azizah Defi Irianti, Lingga Resvita Irma Cahyaningtyas, Irma Istiyanti, Istiyanti Iwan Hermawan Junaidi Junaidi Jutono Gondohanindijo Kahar Kahar, Kahar Kusharyanti Kusharyanti Lazuardi, Afried Lintang Venusita Lubis, Lubis Bambang Purnama Made Dudy Satyawan Mahazam Afrad Marita Marita, Marita Martitah Martitah Mimelientesa Irman Moch Arief Soeleman Moch Arief Soeleman, Moch Arief Moch. Eko Rustiyono Mubarok, Ahmad Hasan Muchammad Shidqon Prabowo Muhamad Haris Zuhri Muljono Muljono Muljono, - Mursalim Nasution, Khairina Nofriza, Eri Noor Ageng Setiyanto, Noor Ageng Nova Rijati Novida, Irma Novitriansyah, Bob Nurhayati Sitorus NURUL HIDAYAH prabawa, randy aditya Pramana, Hendri Julian Pramitasari, Ratih Pratama, Arfian Nanda Yogi Pulung Nurtantio Andono Purwanto Purwanto Putra, Tegar Islami Putro, Bagus Prindo Sugihartono R Arief Nugroho Rahman, Fathor Rahman, Sarli Rangkuti, Rahmadsyah Ravindo, Besky Pramudya Refky Fielnanda Retno Sunu Astuti Ridha Rahmawati Rini Fidiyani Romi Ilham, Romi Roy Aprianto, Roy Sahbar, Robi Sahninda, Berian Putra Sari Ayu Wulandari Septian Enggar Sukmana Setiawan, Dicky Setyawan, Onny Sifai, Izzatul Alifah Siti Muslifah, Siti Slamet Sumarto Soeleman, M Arief Solichul Huda Somad, Agus Sri Astuti Sri Slamet Mulyati, Sri Slamet SUGIARTO, LAGA Sugiarto, Triga Agus Sugito - Suharnawi Suharnawi Suharnawi Syahputra, Hidayat Syaiful A. Septemuryantoro Teguh Budi Prijanto, Teguh Budi Ujang Nurjaman, Ujang Wahyudi, Payzar Wicaksono, Duta Firdaus Widianto, Dhoni WIJAYANTO WIJAYANTO Yetri Hasan Yolanda, Oppie Yudistira, Ivan Bhakti Yuli Prasetyo Adhi Yuliana, Dhea Arsinta Yundari, Yundari Yusrizal Yusrizal