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All Journal JCA (Jurnal Cendekia Akuntansi) Islamic Micro Finance Journal Jurnal Pengabdian Masyarakat Al-Fatimah
Aulia, Ismi Fitri
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Religion Economics, Econometrics & Finance Education Social Sciences

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Journal : Islamic Micro Finance Journal

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Enterprise Risk Management in Detecting and Preventing Fraudulent Financial Statements Aulia, Ismi Fitri; Putri, Devi Lestari Pramita; Rahmaniyah, Rahmaniyah
Islamic Micro Finance Journal Vol. 1 No. 3 (2024): Edisi III, Oktober 2024
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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Abstract

The occurrence of fraud is a challenge that every business entity will inevitably face. Historical phenomena of fraud scandals, such as those involving Enron and Worldcom, have demonstrated that robust internal control systems alone are insufficient in preventing fraud, particularly fraudulent financial statements. This study aims to explain how Enterprise Risk Management (ERM) plays a role in anticipating the adverse effects of fraudulent financial reporting. The research is based on a library study, with data gathered from literature sources such as books, encyclopedias, scientific journals, newspapers, magazines, and documents. The results of this study indicate that while ERM can effectively prevent and detect fraud, it is not entirely sufficient to prevent fraudulent financial statements. More effective prevention and detection require the presence and proper functioning of the eight components of ERM, which include the internal environment, objective setting, event identification, risk assessment, risk response, control activities, information & communication, and monitoring, within the organization
Co-Authors Hasaniyah, Alfi Jamilatul Badriyah Mohammad Faris, Mohammad Nugroho, Wawan Cahyo Putri, Devi lestari Pramita Rahmaniyah, Rahmaniyah Subhan Subhan Syahadatina, Rika