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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Golden Ratio of Finance Management
Firdausi, Qonita
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Economics, Econometrics & Finance

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ANALISIS PERAN AUDIT INTERNAL TERHADAP PENCEGAHAN FRAUD BERDASARKAN LITERATURE REVIEW TERINDEKS SINTA Safitri, Sari; Firdausi, Qonita; Fitriana, Fitriana; Santoso, Rachmat Agus
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.406

Abstract

Fraud is currently a concern for business stakeholders in companies and institutions, many entities are experiencing setbacks and even bankruptcy due to a lack of prevention and discipline regarding actions that can lead to fraud so that public trust in a company decreases. Fraud should be detected and prevented from the start, to avoid the company's credibility and accountability. Therefore, the aim of this research was to find out and comprehensively analyze the role of internal audit in the context of fraud prevention efforts. The research design uses qualitative descriptive analysis using a literature review approach. Data was collected in the form of journals or scientific articles totaling 16 articles from journal provider websites. Based on the results of analysis of 16 Sinta indexed articles for 2019-2024. There are 14 articles which state that internal audit has a role in preventing fraud. This finding is supported by the results of data analysis from several studies which show a positive and significant correlation between the role of internal audit and fraud prevention efforts. Then 2 research articles stated that the role of internal audit did not have a significant influence on fraud prevention efforts
A Bibliometric Analysis of Internal Audit Research in Indonesia Firdausi, Qonita; Safitri, Sari; Manulang, Novrianti; Dachlan, Fitriana; Santoso, Rachmat Agus
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.996

Abstract

This research aims to describe the evolution of internal audit, focusing on identifying the most productive and cited articles, authors, countries, and institutions on this topic. The study used bibliometric analysis with VOSviewer software based on Scopus data, covering 490 articles published from 2017–2023. Data was collected using the "internal audit" keyword and analyzed to identify publication trends, author collaborations, and citation patterns. The results showed that the number of publications on internal audits continues to increase, with 2020 being the most productive year, with 80 articles (16.33%). The United States leads in the number of articles and citations, followed by Malaysia and other countries. Authors such as Eulerich Marc and institutions such as Brigham Young University are among the most productive in this study. The article " Influence of Audit Committee and Internal Audit Function Effectiveness on Enterprise Risk Management Adoption" by Callahan et al. is the most cited. The implications of this study show the importance of the evolution of the role of internal audit in risk management, control, and organizational governance, especially in the era of digitalization. Then, for further research evolution, other software and visualization methods can be used besides VOSviewers, such as CiteSpace or Gephi, to provide more comprehensive insights into the structure of internal audit research.
Analysis of the Influence of Internal Audit and Whistleblowing System on Fraud Prevention Firdausi, Qonita; Kurniawan, Sunny Agung; Agusiady, Raden Ricky
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.1126

Abstract

This research aimed to comprehensively determine and analyze internal audit and whistleblowing systems in the context of fraud prevention efforts. A research design using qualitative descriptive analysis and a literature review approach was used. Data was collected in journals or scientific articles, as many as 10 articles from journal provider websites, from 2019 - 2024. Based on the analysis of 10 articles, six articles state that internal audit has a significant influence on fraud prevention efforts. The data analysis supports this finding results from several studies showing a positive and significant correlation between the role of internal audit and fraud prevention efforts. Then, four research articles do not explain the influence of internal audit. The study's results, based on 10 articles and nine research articles, state that the whistleblowing system positively influences fraud prevention efforts.
Co-Authors Dachlan, Fitriana Fitriana Fitriana Kurniawan, Sunny Agung Manulang, Novrianti Ricky Agusiady Safitri, Sari Santoso, Rachmat Agus